- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
2(1)For the purposes of the [1992 c. 12.] Taxation of Chargeable Gains Act 1992, where there is a qualifying transfer—
(a)from London Regional Transport or any of its subsidiaries,
(b)to Transport for London or any of its immediate subsidiaries,
the transfer of the property, rights and liabilities to which it relates shall be deemed, in relation to the successor as well as the transferor, to be for a consideration such that neither a gain nor a loss accrues to the transferor.
(2)For the purposes of this paragraph a company is an “immediate subsidiary” of Transport for London if—
(a)it is a subsidiary of Transport for London; but
(b)it is not a subsidiary of another company which is a subsidiary of Transport for London.
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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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