- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)The profits of a property business are calculated in the same way as the profits of a trade.
(2)But the provisions of Part 2 (trading income) which apply as a result of subsection (1) are limited to the following—
In Chapter 3 (basic rules)— | |
section 25 | generally accepted accounting practice |
section 26 | losses calculated on same basis as profits |
section 27 | receipts and expenses |
section 28 | items treated under CAA 2001 as receipts and expenses |
section 29 | interest |
In Chapter 4 (rules restricting deductions)— | |
section 33 | capital expenditure |
section 34 | expenses not wholly and exclusively for trade and unconnected losses |
section 35 | bad and doubtful debts |
sections 36 and 37 | unpaid remuneration |
sections 38 to 44 | employee benefit contributions |
sections 45 to 47 | business entertainment and gifts |
sections 48 to 50 | car or motor cycle hire |
section 51 | patent royalties |
section 52 | exclusion of double relief for interest |
section 53 | social security contributions |
section 54 | penalties, interest and VAT surcharges |
section 55 | crime-related payments |
In Chapter 5 (rules allowing deductions)— | |
section 57 | pre-trading expenses |
sections 58 and 59 | incidental costs of obtaining finance |
section 68 | replacement and alteration of trade tools |
section 69 | payments for restrictive undertakings |
sections 70 and 71 | seconded employees |
section 72 | payroll deduction schemes: contributions to agents' expenses |
sections 73 to 75 | counselling and retraining expenses |
sections 76 to 80 | redundancy payments etc. |
section 81 | personal security expenses |
sections 82 to 86 | contributions to local enterprise organisations or urban regeneration companies |
sections 87 and 88 | scientific research |
sections 89 and 90 | expenses connected with patents, designs and trade marks |
section 91 | payments to Export Credits Guarantee Department |
In Chapter 6 (receipts)— | |
section 96 | capital receipts |
section 97 | debts incurred and later released |
section 104 | distribution of assets of mutual concerns |
section 105 | industrial development grants |
section 106 | sums recovered under insurance policies etc. |
In Chapter 7 (gifts to charities etc.)— | |
section 109 | receipt by donor or connected person of benefit attributable to certain gifts |
In Chapter 11 (other specific trades)— | |
section 155 | levies and repayments under FISMA 2000 |
In Chapter 13 (deductions from profits)— | |
sections 188 to 191 | unremittable amounts |
(3)In those provisions the expression “this Part” is to be read as a reference to those provisions as applied by subsection (2) and to the other provisions of Part 3.
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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’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
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