- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
6(1)Section 413 (adjusted net group-interest expense) is amended as follows.
(2)In subsection (3)—
(a)in paragraph (a), for “an asset or liability” substitute “a non-financial asset or non-financial liability”, and
(b)in paragraph (b), after “an amount that” insert “, in the case of a non-financial asset,”.
(3)In subsection (4)—
(a)in paragraph (a), for “an asset or liability” substitute “a non-financial asset or non-financial liability”, and
(b)in paragraph (b), after “an amount that” insert “, in the case of a non-financial asset,”.
(4)For subsection (5) substitute—
“(5)For the purposes of subsections (3)(a) and (b) and (4)(a) and (b)—
(a)an asset is a “non-financial asset” if it is not a financial asset for accounting purposes or it is a share in a company,
(b)a liability is a “non-financial liability” if it is not a financial liability for accounting purposes or it is in respect of a share issued by a company, and
(c)references to amounts brought into account in determining the carrying value of a non-financial asset or non-financial liability do not include amounts so brought into account as a result of writing off any part of an amount which was itself so brought into account;
and in paragraphs (a) and (b) “share” has the meaning given by section 476(1) of CTA 2009.”
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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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