- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (22/03/2001)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 06/04/2003
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(1)Section 201A of the Taxes Act 1988 (deduction of fees paid by entertainer to employment agency) shall be amended as follows.
(2)In subsection (1)(a) after “subsection (2)” there shall be inserted “or (2A) ”.
(3)The following subsection shall be inserted after subsection (2)—
“(2A)Fees fall within this subsection if—
(a)they are paid by the employee in pursuance of an arrangement under which a bona fide co-operative society agrees, or the members of such a society agree, to act as agent of the employee in connection with the employment,
(b)they are calculated as a percentage of the emoluments of the employment or as a percentage of part of those emoluments, and
(c)they are defrayed out of the emoluments of the employment falling to be charged to tax for the year concerned.”
(4)The following subsection shall be inserted after subsection (3)—
“(3A)Subsection (3) of section 1 of the Industrial and Provident Societies Act 1965 (co-operative society does not include profit-making society) shall apply for the purposes of subsection (2A)(a) above as it applies for the purposes of that section.”
(5)The following subsection shall be inserted after subsection (4)—
“(4A)Subject to subsection (4) above, a deduction by virtue of this section as regards a particular employment and a particular year of assessment may be based on fees falling within subsection (2) above or fees falling within subsection (2A) above, or both.”
(6)The amendments made by this section shall apply for the year 1990—91 and subsequent years of assessment.
(7)Any such adjustment (whether by way of discharge or repayment of tax, the making of an assessment or otherwise) as is appropriate in consequence of this section may be made.
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