Point in time view as at 22/03/2001.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Cross Heading: Companies not resident in the United Kingdom.
(1)This section applies if a company not resident in the United Kingdom is—
(a)within the charge to corporation tax in respect of one source of income, and
(b)within the charge to income tax in respect of another source.
(2)Allowances related to any source of income are to be given effect against income chargeable to the same tax as is chargeable on income from that source.
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Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
