- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Consortium condition 1 is met if subsection (2) or (3) applies.
(2)This subsection applies if—
(a)the surrendering company is a trading company or a holding company,
(b)the surrendering company is owned by a consortium,
(c)the claimant company is a member of the consortium, and
(d)both companies are UK related.
(3)This subsection applies if—
(a)the claimant company is a trading company or a holding company,
(b)the claimant company is owned by a consortium,
(c)the surrendering company is a member of the consortium, and
(d)both companies are UK related.
(4)But consortium condition 1 is not met if a profit on a sale within subsection (5) by the company that is the member of the consortium would be a trading receipt of the member.
(5)A sale is within this subsection if it is a sale of—
(a)the share capital the member owns in the company owned by the consortium, or
(b)if that company is owned by the consortium as a result of section 153(3) (consortiums involving holding companies), the share capital the member owns in the holding company in question.
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