Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2002

Status:

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

Accreditation of the investor

25(1)Where the investor is a company and becomes accredited with effect from a time (“the relevant time”) within the five year period, no claim for relief relating to the investment may be made by the investor for the relevant accounting period or any later period.

(2)For the purposes of sub-paragraph (1) the relevant accounting period is—

(a)where the relevant time falls within the first year of the five year period, the accounting period in which the investment date fell, and

(b)in any other case, the period in which fell the last anniversary of that date before the relevant time (or, if the relevant time itself falls on an anniversary of the investment date, the period in which that anniversary falls).

Yn ôl i’r brig

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