Chwilio Deddfwriaeth

Chwiliad Uwch

Capital Gains Tax Act 1979

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

36Assets derived from other assets

If and so far as, in a case where assets have been merged or divided or have changed their nature or rights or interests in or over assets have been created or extinguished, the value of an asset is derived from any other asset in the same ownership, an appropriate proportion of the sums allowable as a deduction in a computation under this Chapter in respect of the other asset under paragraphs (a) and (b) of section 32(1) above shall, both for the purpose of the computation of a gain accruing on the disposal of the first-mentioned asset and, if the other asset remains in existence, on a disposal of that other asset, be attributed to the first-mentioned asset.

Yn ôl i’r brig

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