- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In calculating a company’s income from any source, no deduction is allowed for an annual payment which meets the conditions in subsections (2) to (6).
(2)The payment must be a payment charged to—
(a)income tax under Part 5 of ITTOIA 2005 otherwise than as relevant foreign income, or
(b)corporation tax under Chapter 7 of Part 10 (annual payments not otherwise charged).
(3)The payment must be made under a liability incurred for consideration in money or money’s worth all or any of which—
(a)consists of, or of the right to receive, a dividend, or
(b)is not required to be brought into account in calculating for corporation tax purposes the income of the company making the payment.
(4)The payment must not be a payment of income—
(a)which arises under a settlement made by one party to a marriage or civil partnership by way of provision for the other—
(i)after the dissolution or annulment of the marriage or civil partnership, or
(ii)while they are separated under an order of a court, or under a separation agreement, or if the separation is likely to be permanent, and
(b)which is payable to, or applicable for the benefit of, the other party.
(5)The payment must not be made to an individual under a liability incurred at any time in consideration of the individual surrendering, assigning or releasing an interest in settled property to or in favour of a person with a subsequent interest.
(6)The payment must not be a payment of an annuity granted in the ordinary course of a business of granting annuities.
(7)In subsection (2) “relevant foreign income” has the same meaning as in the Income Tax Acts (see section 989 of ITA 2007).
(8)In the application of this section to Scotland the reference in subsection (5) to settled property is to be read as a reference to property held in trust.
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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.
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:
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