- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)If—
(a)plant or machinery is the subject of a sale and finance leaseback, and
(b)S is required to bring a disposal value into account under this Part because of the relevant transaction,
the disposal value is whichever of the amounts in subsection (2) is the smallest.
(2)The amounts are—
(a)the disposal value that S would be required to bring into account apart from subsection (1);
(b)the market value of the plant or machinery;
(c)if S incurred capital expenditure on the provision of the plant or machinery, the notional written-down value of that capital expenditure;
(d)if a person connected with S incurred capital expenditure on the provision of the plant or machinery, the notional written-down value of that capital expenditure.
(3)The notional written-down value is—
QE - A
where—
QE is the expenditure incurred by S, or the person connected with S, on the plant or machinery,
A is the total of all allowances which could have been made to S, or the person connected with S, in respect of that expenditure if—
that expenditure had been qualifying expenditure,
that expenditure had been the only expenditure that had ever been taken into account in determining his available qualifying expenditure,
that expenditure had been treated as long-life asset expenditure only if it is in fact such expenditure, and
all allowances had been made in full.
(4)This section does not apply if the finance lease or any transaction or series of transactions of which it forms a part makes provision such as is described in section 225(1) (sale and finance leasebacks: B’s qualifying expenditure if lessor not bearing non-compliance risk).
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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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