- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This section applies if at any time—
(a)the Crown, or
(b)a person who is not within the charge to tax,
(“A”) is entitled to the relevant interest in a building.
(2)Sections 333 to 338 (writing off qualifying expenditure) have effect as if all writing-down allowances and balancing adjustments had been made as could have been made if—
(a)a person (“B”) who—
(i)is not the Crown,
(ii)is within the charge to tax, and
(iii)is not a company,
had been entitled to the relevant interest, and
(b)the other assumptions in subsection (3) had been made.
(3)The assumptions are that—
(a)while A was entitled to the relevant interest, all things which were done in relation to the building—
(i)by or to A, or
(ii)by or to a person using the building under the authority of A,
were done by or to B for the purposes of, and in the course of, a trade carried on by B,
(b)any sale of the relevant interest in the building by or on behalf of A was made in connection with the termination of the trade carried on by B, and
(c)B’s periods of account for that trade had, in the case of each tax year, ended immediately before the beginning of the next tax year.
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