- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
74(1)Schedule 12 (tax relief for expenditure on research and development) is amended as follows.
(2)In paragraph 13, for sub-paragraph (3) substitute—
“(3)Part 3 of this Schedule has effect in relation to any gross roll-up business of the company as if the references to the trade carried on by the company were references to that business (and sub-paragraph (2) does not apply in relation to that business).”
(3)In paragraph 15(3)—
(a)for “(profits of life assurance business chargeable to tax under Case VI of Schedule D)” substitute “(gross roll-up business)”,
(b)for “a part of the life assurance business” substitute “the gross roll-up business”, and
(c)for “that part” substitute “the gross roll-up business”.
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