Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
13(1)To the extent that a transaction is attributable to arrangements entered into wholly or mainly for a disqualifying purpose, it shall be disregarded in determining for any period—
(a)any additional deduction to which a company is entitled under this Part of this Schedule, and
(b)any film tax credit to which a company is entitled.
(2)Arrangements are entered into wholly or mainly for a disqualifying purpose if their main object, or one of their main objects, is to enable a company to obtain—
(a)an additional deduction under this Part of this Schedule to which it would not otherwise be entitled or of a greater amount than that to which it would otherwise be entitled, or
(b)a film tax credit to which it would not otherwise be entitled or of a greater amount than that to which it would otherwise be entitled.
(3)In this paragraph “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable.
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.
