Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
84For the purpose of determining whether shares or securities are to be regarded as comprised in a company’s qualifying holdings, section 306 applies in relation to shares or securities issued before 6 April 2000 with the substitution for subsections (2) to (6) of—
“(2)If the requirement of subsection (3) or (4) is met, a trade is not to be regarded as consisting in the carrying on of excluded activities within section 303(1)(e) as a result only of its consisting to a substantial extent in the receiving of royalties of licence fees.
(3)The requirement of this subsection is that—
(a)the company carrying on the trade is engaged in—
(i)the production of films, or
(ii)the production of films and the distribution of films produced by it since the issue of the relevant holding, and
(b)all royalties and licence fees received by it are in respect of—
(i)films produced by it since the issue of the relevant holding,
(ii)sound recordings in relation to such films, or
(iii)other products arising from such films.
(4)The requirement of this subsection is that—
(a)the company carrying on the trade is engaged in research and development, and
(b)all royalties and licence fees received by it are attributable to research and development which it has carried out.”
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.
