No versions valid at: 06/04/2006
Point in time view as at 06/04/2006. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Finance Act 2006, Cross Heading: Combined assets and constituent assets.
Yn ddilys o 19/07/2006
25(1)A “combined asset” is an asset which meets the conditions in sub-paragraph (2).U.K.
(2)The conditions are that—
(a)the asset is for use individually,
(b)it consists of two or more items of plant or machinery (“constituent assets”),
(c)each of the constituent assets is constructed with a view to its use in conjunction with the others as a single asset (namely, the combined asset).
(3)Plant or machinery that can be used individually is not a constituent asset just because—
(a)it is one of a number of assets of the same or a similar description,
(b)each of those assets is intended for use individually, and
(c)the use individually of those assets is to be co-ordinated to any extent.
(4)This paragraph has effect for the purposes of this Part.
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.
