Chwilio Deddfwriaeth

Chwiliad Uwch

Capital Allowances Act 2001

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

479Persons having qualifying non-trade expenditure: income tax

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(1)This section applies for income tax purposes if a person is entitled or liable under this Part to an allowance or charge for a chargeable period (“the current tax year”) in respect of qualifying non-trade expenditure.

(2)An allowance is to be given effect by deducting it from or setting it off against the person’s income from patents for the current tax year.

(3)If the amount to be deducted from or set off against the person’s income from patents for that tax year exceeds the amount of that income, the excess must be deducted from or set off against the person’s income from patents for the next tax year, and so on for subsequent tax years.

(4)A charge is to be given effect by treating the charge as income to be taxed under Case VI of Schedule D.

Yn ôl i’r brig

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