Chwilio Deddfwriaeth

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The Civil Legal Services (Financial) Regulations (Northern Ireland) 2015

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Value of a business or other property interest

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55.—(1) Where the person concerned is the sole owner of or partner in a business, the value of the business to them shall be taken to be the greater of—

(a)such sum, or their share of such sum, as could be withdrawn from the assets of the business without substantially impairing its profits or normal development; and

(b)such sum as that person could borrow on the security of their interest in the business without substantially injuring its commercial credit.

(2) Where the person concerned stands in relation to a company in a position analogous to that of a sole owner of or partner in a business, the assessing authority may, instead of ascertaining the value of their stocks, shares, bonds or debentures in that company, treat that person as if they were a sole owner of or partner in a business and calculate the amount of their capital in respect of that resource in accordance with paragraph (1).

(3) Where the person concerned owns solely, jointly or in common with other persons, any interest on the termination of a prior estate—

(a)whether

(i)legal or equitable;

(ii)vested or contingent; or

(iii)in reversion or remainder; and

(b)whether in real or personal property or in a trust or other fund,

the value of such interest shall be calculated in such manner as appears to the assessing authority to be both equitable and practicable.

Yn ôl i’r brig

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