Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
10(1)The adjustment shall be spread in accordance with the following rules.
(2)In each of the first three accounting periods beginning with that in which the whole of the adjustment would otherwise be charged to tax, an amount equal to whichever is the less of—
(a)one-third of the amount of the original adjustment, and
(b)one-sixth of the profits of the business for that period,
is treated as arising and charged to tax.
(3)In the fourth and fifth accounting periods, if the whole of the adjustment has not been charged to tax in the previous periods, an amount equal to whichever is the least of—
(a)the amount remaining untaxed,
(b)one-third of the amount of the original adjustment, and
(c)one-sixth of the profits of the business for that period,
is treated as arising and charged to tax.
(4)In the sixth accounting period so much (if any) of the adjustment as has not previously been charged to tax is treated as arising and is charged to tax.
(5)For the purposes of this paragraph “the profits of the business” means the profits of the business as calculated for corporation tax purposes leaving out of account—
(a)any adjustment under Schedule 22 to FA 2002, and
(b)any allowances or charges under CAA 2001.
(6)This paragraph has effect subject to—
(a)paragraph 11 (accounting periods of less than twelve months),
(b)paragraph 12 (effect of other events bringing accounting period to an end), and
(c)paragraph 13 (election to accelerate charge).
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
