- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2009
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
1099SMEs: qualifying expenditure “for” an accounting period
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Nodiadau Esboniadol
(1)If a company is a small or medium-sized enterprise in an accounting period, its qualifying Chapter 7 expenditure is “for” the period if—
(a)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, or
(b)it would have been so allowable had the company, at the time the expenditure was incurred, been carrying on a trade consisting of the activities in respect of which it was incurred.
(2)For the purposes of subsection (1)(a) section 61 (pre-trading expenses treated as incurred when trading begins) is to be ignored.
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