- Deddfwriaeth Ddrafft
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Tax Information Exchange Agreement (Taxes on Income) (Isle of Man) Order 2005 No. 1263
4.The “withholding tax” referred to in the Directive will be...
7.The Isle of Man has legislation relating to undertakings for...
Article 7 Definition of paying agent
1.For the purposes of this Agreement, “paying agent” means any...
2.Any entity established in a contracting party to which interest...
3.The entity referred to in paragraph (2) of this Article...
4.Where the economic operator and the entity referred to in...
5.The legal persons exempted from sub-paragraph (a) of paragraph (2)...
Article 8 Definition of interest payment
1.For the purposes of this Agreement “interest payment” shall mean:...
2.As regards paragraphs (1)(c) and (d) of this Article, when...
3.As regards paragraph (1)(d) of this Article, when a paying...
4.When interest, as defined in paragraph (1) of this Article,...
5.As regards paragraphs (1)(b) and (d) of this Article, a...
7.The percentage referred to in paragraph (1)(d) of this Article...
8.The percentages referred to in paragraph (1)(d) of this Article...
Article 11 Transitional provisions for negotiable debt securities
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.