- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
14(1)Any accounting change or change of business practice is a relevant change for the purposes of paragraphs 1, 3, 6 and 7 above unless—
(a)the change is made exclusively for bona fide commercial reasons; or
(b)the obtaining of a tax advantage is not the main benefit that could reasonably be expected to arise from the making of the change.
(2)In this paragraph “accounting change”—
(a)does not include any change of accounting date which brings the end of the basis period for the year 1996-97 closer to 5th April 1997; but
(b)subject to that, means any change of accounting date or other modification of an accounting policy or any substitution of one such policy for another.
(3)In this paragraph “change of business practice” means any change in an established practice of trade, profession or vocation carried on by any person—
(a)as to the timing of any of the following, namely—
(i)the supply of goods or services, the invoicing of customers or clients and the collection of outstanding debts; and
(ii)the obtaining of goods or services, the incurring of business expenses and the settlement of outstanding debts; or
(b)as to the obtaining or making of payments in advance or payments on account.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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