- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2019
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
“Closing balance of activated TTH”
48(1)The closing balance of activated TTH for the first activation period, or a post-activation period in relation to which paragraph 40, 41(3) or 42 applies, the closing balance of activated TTH for the period is—
(a)the total activated TTH amount held by the purchaser for that period, less
(b)the amount applied in accordance with paragraph 25 for that period.
(2)If paragraph 41(4) applies in relation to a post-activation period, the closing balance of activated TTH for the period is the negative amount determined by deducting—
(a)the TTH reduction amount for that period, from
(b)the closing balance of activated TTH for the immediately preceding accounting period.
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