- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
7(1)Expenditure of a company on sub-contracted research and development is not qualifying expenditure unless it satisfies the following conditions.
(2)The first condition is that the expenditure is on research and development directly undertaken on behalf of the company by the sub-contractor.
(3)The second condition is that the expenditure is on qualifying R&D activity (see paragraph 4).
(4)The third condition is that the R&D activity in respect of which the expenditure is incurred is relevant research and development in relation to the company.
(5)The fourth condition is that the expenditure is not of a capital nature.
(6)The fifth condition is that the expenditure is not subsidised.
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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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