- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/07/2013)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 12/02/2019
Point in time view as at 17/07/2013.
Taxes Management Act 1970, Cross Heading: Content: realisation method is up to date with all changes known to be in force on or before 11 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Textual Amendments
F1Sch. 3ZB inserted (with effect in accordance with Sch. 49 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 6
11(1)This paragraph applies if, under an exit charge payment plan, the amount of ECPP tax attributable to any exit charge asset or liability is to be paid in accordance with the realisation method.U.K.
(2)The plan must specify—
(a)each such asset or liability (so far as not already specified under paragraph 10(4)(a)), and
(b)the amount of ECPP tax attributable to the asset or liability, calculated in accordance with paragraph 10(6).
(3)The plan must also include requirements as to the ongoing provision of information by the company to Her Majesty's Revenue and Customs in relation to the asset or liability.]
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