Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
49(1)This paragraph applies in relation to any expenditure incurred before 12th May 1998, and for the purpose of determining—
(a)whether expenditure incurred under a contract entered into before that date is first-year qualifying expenditure under section 44, or
(b)whether expenditure is first-year qualifying expenditure under paragraph 46 or 48.
(2)Section 49 applies with the substitution in subsection (2) of “parent company” for “parent undertaking” and the omission of the words in brackets in subsection (5).
(3)In section 49 as it so applies “parent company”—
(a)except in the case of a company formed and registered in Northern Ireland, has the same meaning as in Part VII of the Companies Act 1985 (c. 6);
(b)in the case of such a company, has the same meaning as in Part VIII of the Companies (Northern Ireland) Order 1986 (S.I.1986/1032 (N.I.6)).
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.
