Chwilio Deddfwriaeth

The Taxation of Income from Land (Non-residents) (Amendment) Regulations 2020

 Help about what version

Pa Fersiwn

  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
  • Gwreiddiol (a wnaed Fel)
 Help about opening options

Dewisiadau AgorExpand opening options

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.

Amendment to regulation 9 (calculation of payment of tax by agent)

This adran has no associated Memorandwm Esboniadol

4.  In regulation 9—

(a)for paragraph (4), substitute—

(4) The expenses specified are all amounts paid in the quarter by the prescribed person or by another person at the direction of the prescribed person that—

(a)the prescribed person is reasonably satisfied are deductible expenses, and

(b)in relation to financing costs, where the prescribed person elects, do not exceed the financing costs allowance., and

(b)after paragraph (9) insert—

(10) For the purposes of this regulation, “financing costs” and “the financing costs allowance” have the meanings given in regulation 9A(5).

Yn ôl i’r brig

Options/Help