Point in time view as at 22/03/2001.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Paragraph 90.
90(1)Where—
(a)a trade is set up and commenced in the year of assessment 1999-00, and
(b)its first period of account ends after 6th April 2001,
Part 6 of this Act has effect in relation to that year as if references to research and development were references to scientific research.
(2)In this paragraph “scientific research” means any activities in the fields of natural or applied science for the extension of knowledge.
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.
