- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2000
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2000 c. 17
- SCHEDULE 20
- Part I
- Relevant research and development
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Rhagor o Adnoddau
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Relevant research and development
4(1)For the purposes of this Schedule “relevant research and development”, in relation to a company, means research and development—
(a)related to a trade carried on by the company, or
(b)from which it is intended that a trade to be carried on by the company will be derived.
(2)For the purposes of this Schedule research and development related to a trade carried on by the company includes—
(a)research and development which may lead to or facilitate an extension of that trade, and
(b)research and development of a medical nature which has a special relation to the welfare of workers employed in that trade.
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