- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2006
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Pre-trading expenditure
4(1)Where a company incurs expenditure on development of a film and subsequently begins to carry on a trade as the film production company in relation to the film, the expenditure may be treated as expenditure of that trade and as if incurred immediately after the company began to carry it on.
(2)If expenditure so treated has previously been taken into account for other tax purposes, the company must amend any relevant company tax return accordingly.
(3)Any amendment or assessment necessary to give effect to sub-paragraph (2) may be made notwithstanding any limitation on the time within which an amendment or assessment may normally be made.
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