- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
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(1)The provisions of section 285 of the Taxes Act (interest paid by close companies to directors and directors' associates above a certain limit treated as a distribution) except the words from “a person ” onwards in subsection (6) (which contain a definition of a person having a material interest in a company which is applied elsewhere) shall cease to have effect.
(2)In section 233(1) (matters to be treated as distributions) and in the definition of “distribution ” in section 527(1) of that Act for the words “sections 284 and 285 ” there shall be substituted the words “section 284 ”.
(3)This section has effect in relation to interest paid in accounting periods ending after 26th March 1980.
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