- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This section applies if—
(a)a person (“A”) carrying on a business would, but for a coronavirus support arrangement, have incurred a liability to pay a charge to a public authority,
(b)an expense incurred in discharging that liability would have been deductible in calculating the profits of the business for the purposes of income tax or corporation tax, and
(c)an amount in respect of some or all of that liability is paid to that or any other public authority.
(2)In calculating the profits of the business of A for those purposes—
(a)a deduction is allowed for the amount paid, and
(b)that amount is treated as if it had been paid in the period in which the charge would have been due and payable.
(3)No deduction is otherwise allowed for the amount paid in calculating the profits of the business of any person for those purposes (including where the amount was paid by a person other than A).
(4)For the purposes of this section “ ” means an arrangement where—
(a)a liability in respect of non-domestic rates, or
(b)such other liability in respect of a charge payable to a public authority as may be specified in regulations made by the Treasury,
is waived, or reduced, for purposes connected with the provision of support to businesses in connection with coronavirus.
(5)Regulations under subsection (4)(b) may have retrospective effect.
(6)In this section “ ” has the meaning it has in the Coronavirus Act 2020 (see section 1 of that Act).
(7)This section has effect in relation to payments whether made before or after the passing of this Act.
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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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