- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
32.—(1) In this Part, “QBU” (qualifying business unit) means—
(a)a unit to which paragraph (3) applies in respect of a relevant period;
(b)an undertaking to which paragraph (4) applies in respect of a relevant period; or
(c)a group of undertakings to which paragraph (5) applies in respect of a relevant period.
(2) A period is relevant if it ends on a day falling within the relevant financial year.
(3) This paragraph applies to a unit in respect of any period if—
(a)the unit carries on any activities for the purposes of an undertaking which is, or is associated with, the designated person;
(b)separate financial accounting statements are produced in respect of it for that period;
(c)in that period it provides anything for the purposes of any qualifying defence contract or qualifying sub-contract to which the designated person, or any person associated with the designated person, is party; and
(d)the total value of what it provides for those purposes in that period is at least £10,000,000.
(4) This paragraph applies to an undertaking in respect of any period if—
(a)no unit is a QBU in respect of that period by virtue of carrying on activities for the purposes of that undertaking;
(b)the undertaking is, or is associated with, the designated person;
(c)financial accounting statements are produced in respect of it for that period;
(d)in that period it provides anything for the purposes of any qualifying defence contract or qualifying sub-contract to which the designated person, or any person associated with the designated person, is party; and
(e)the total value of what it provides for those purposes in that period is at least £10,000,000.
(5) This paragraph applies to a group of undertakings in respect of any period if—
(a)no unit is a QBU in respect of that period by virtue of carrying on activities for the purposes of any of those undertakings;
(b)none of those undertakings is a QBU in respect of that period;
(c)each of those undertakings either is, or is associated with, the designated person;
(d)a single set of financial accounting statements is produced in respect of the group for that period, separate from those of the parent undertakings of any of those undertakings;
(e)in that period the group provides anything for the purposes of any qualifying defence contract or qualifying sub-contract to which the designated person, or any person associated with the designated person, is party; and
(f)the total value of what the group provides for those purposes in that period is at least £10,000,000.
(6) In this Part—
(a)“defence contract” means—
(i)any contract to which the Secretary of State for Defence is party; or
(ii)any contract entered into for the purpose of enabling a contract within paragraph (i), or this paragraph, to be fulfilled;
(b)“the designated person” means—
(i)where the person mentioned in regulation 31(1) (“P”) is associated with one or more other persons, the ultimate parent undertaking in relation to P and those other persons,
(ii)otherwise, P,
and section 25(9) (definition of “ultimate parent undertaking”) applies for the purposes of this sub-paragraph as it applies for the purposes of section 25(3);
(c)“direct costs” means costs which have not been calculated using a cost recovery rate;
(d)“pricing QBU” means a QBU in relation to which a cost recovery rate has been used for determining the price payable under any contract mentioned in paragraph (3)(c), (4)(d) or (5)(e), as the case may be;
(e)“the relevant accounting period”, in relation to a QBU, means the period in respect of which paragraph (3), (4) or (5) applies to the QBU.
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’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys