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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
18(1)For the purposes of section 520 of the 1988 Act (allowances for expenditure on purchase of patent rights), a successor company in which any patent rights of the Authority are vested in accordance with a transfer scheme shall be treated as having incurred, on the date on which the transfer scheme comes into force, capital expenditure of the prescribed amount on the purchase of those patent rights for use in any trade in which they are, or are to be, used on or after that date.
(2)In this paragraph “patent rights” has the meaning given by section 533 of the 1988 Act.
Yn ôl i’r brig