- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)For the purposes of this Chapter a company meets the R&D threshold in an accounting period if its total qualifying R&D expenditure for the period is at least—
(a)£10,000, if the accounting period is a period of 12 months, or
(b)the amount given by subsection (2), if the accounting period is a period of less than 12 months.
(2)The amount referred to in subsection (1)(b) is—
where X is the number of days in the accounting period.
(3)A company’s “total qualifying R&D expenditure” for an accounting period is the sum of—
(a)its qualifying Chapter 2 expenditure (see section 1051),
(b)its qualifying Chapter 3 expenditure (see section 1065), and
(c)its qualifying Chapter 4 expenditure (see section 1070),
that is deductible in the period.
(4)A company’s expenditure is deductible in an accounting period if it is allowable as a deduction in calculating for corporation tax purposes the profits for the period of a trade carried on by the company.
(5)Expenditure allowable as a deduction for the purposes of subsection (4) includes expenditure so allowable because of section 61 (pre-trading expenses).
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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