- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
1(1)In section 86, in subsection (1), paragraphs (b) and (c) and the word " and " at the end of paragraph (a) shall be omitted.
(2)In subsection (2) of that section, for paragraph (a) there shall be substituted—
“(a)" the unindexed gain or loss " means the amount of the gain or loss on the disposal computed in accordance with Chapter II of Part II of the [1979 c. 14.] Capital Gains Tax Act 1979 and, if there is neither a gain nor a loss on the disposal as so computed, the unindexed gain or loss shall be nil ;”.
and in paragraph (by for the words " gross gain " there shall be substituted " unindexed gain or loss ".
(3)In subsection (4) of that section for the words from " allowed " to " extinguish it" there shall be substituted " set against the unindexed gain or, as the case may be, added to the unindexed loss so as to give the gain or loss for the purposes of the [1979 c. 14.] Capital Gains Tax Act 1979 as follows,—
(a)if there is an unindexed gain, the indexation allowance shall be deducted from the gain and, if the allowance exceeds the unindexed gain, the excess shall constitute a loss ;
(b)if there is an unindexed loss, the indexation allowance shall be added to it so as to increase the loss ; and
(c)if the unindexed gain or loss is nil, there shall be a loss equal to the indexation allowance ".
(4)Subsection (5) of that section shall be omitted.
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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.
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