- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
2The following provisions of Part 5 of ITA 2007 (enterprise investment scheme) are amended as set out in paragraphs 3 and 4—
(a)section 198A (excluded activities for purposes of Part 5 (and, by virtue of section 257DA(9), Part 5A): subsidised generation or export of electricity), and
(b)section 198B (excluded activities for those purposes: subsidised generation of heat and subsidised production of gas or fuel).
3In section 198A—
(a)in subsection (3), omit “or” at the end of paragraph (b) and for paragraph (c) substitute—
“(ba)a contract for difference has been entered into in connection with the generation of the electricity, or
(c)a scheme established in a territory outside the United Kingdom that—
(i)corresponds to one set out in a renewables obligation order under section 32 of the Electricity Act 1989, or
(ii)is similar to one established by virtue of regulations under Chapter 2 of Part 2 of the Energy Act 2013 (contracts for difference),
operates to incentivise the generation of the electricity.”, and
(b)in subsection (9), at the appropriate place insert—
““contract for difference” means a contract for difference within the meaning of Chapter 2 of Part 2 of the Energy Act 2013 (see section 6(2) of that Act);”.
4(1)In section 198A—
(a)in subsection (5), omit “, B or C” (exceptions for generation involving anaerobic digestion and hydroelectric power),
(b)omit subsections (7) and (8), and
(c)in subsection (9), omit the definition of “anaerobic digestion”.
(2)In section 198B—
(a)in subsection (3), omit “or B” (exception for generation or production involving anaerobic digestion), and
(b)omit subsection (5).
5The amendments made by this Part of this Schedule have effect in relation to shares issued on or after 6 April 2015.
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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’.
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.
Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
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