- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
4(1)Chapter 1 of Part 13 is amended as follows.
(2)For section 1039 (overview of Part) substitute—
(1)This Part provides relief for companies that invest in research and development.
(2)Chapter 1A makes relief available in the form of a credit in respect of expenditure on research and development, which becomes payable in certain circumstances.
(3)Chapter 2 makes alternative relief available, in the form of—
(a)an additional deduction in calculating trading profits, and
(b)a payable credit,
to small or medium-sized enterprises that invest heavily in research and development and do not make associated trading profits.
(4)Chapter 8 limits the reliefs provided by Chapters 1A and 2.
(5)Chapter 9 contains definitions and other supplementary provision.”
(3)For section 1040 (relief to be available under more than one Chapter of Part 13) substitute—
A company is not entitled to relief under Chapter 2 in respect of expenditure if it is entitled to, and claims, relief under Chapter 1A in respect of that expenditure.”
(4)Omit section 1040A (which refers to the existing R&D expenditure credit).
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