- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (15/11/2004)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 05/12/2005
Point in time view as at 15/11/2004.
Taxation of Chargeable Gains Act 1992, SCHEDULE 5 is up to date with all changes known to be in force on or before 15 August 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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Section 86.
1(1)In construing section 86(1)(e) as regards a particular year of assessment, the effect of sections 3 and 77 to 79 shall be ignored.U.K.
(2)In construing section 86(1)(e) as regards a particular year of assessment—
(a)any deductions provided for by section 2(2) shall be made in respect of disposals of any of the settled property originating from the settlor, and
(b)section 16(3) shall be assumed not to prevent losses accruing to trustees in one year of assessment from being allowed as a deduction from chargeable gains accruing in a later year of assessment (so far as not previously set against gains).
(3)In a case where—
(a)the trustees [F1are participators in a company in respect of property which originates] from the settlor, and
(b)under section 13 gains or losses would be treated as accruing to the trustees in a particular year of assessment by virtue of [F2so much of their interest as participators as arises from that property] if the assumption as to residence specified in section 86(3) were made,
the gains or losses shall be taken into account in construing section 86(1)(e) as regards that year as if they had accrued by virtue of disposals of settled property originating from the settlor.
[F3Subsections (12) and (13) of section 13 shall apply for the purposes of this sub-paragraph as they apply for the purposes of that section.]
(4)Where, as regards a particular year of assessment, there would be an amount under section 86(1)(e) (apart from this sub-paragraph) and the trustees fall within section 86(2)(b), the following rules shall apply—
(a)assume that the references in section 86(1)(e) and sub-paragraphs (2)(a) and (3) above to settled property originating from the settlor were to such of it as constitutes protected assets;
(b)assume that the reference in sub-paragraph (3)(a) above to shares originating from the settlor were to such of them as constitute protected assets;
(c)find the amount (if any) which would be arrived at under section 86(1)(e) on those assumptions;
(d)if no amount is so found there shall be deemed to be no amount for the purposes of section 86(1)(e);
(e)if an amount is found under paragraph (c) above it must be compared with the amount arrived at under section 86(1)(e) apart from this sub-paragraph. and the smaller of the 2 shall be taken to be the amount arrived at under section 86(1)(e).
(5)Sub-paragraphs (2) to (4) above shall have effect subject to sub-paragraphs (6) and (7) below.
(6)The following rules shall apply in construing section 86(1)(e) as regards a particular year of assessment (“the year concerned”) in a case where the trustees fall within section 86(2)(a)—
(a)if the conditions mentioned in section 86(1) are not fulfilled as regards the settlement in any year of assessment falling before the year concerned, no deductions shall be made in respect of losses accruing before the year concerned;
(b)if the conditions mentioned in section 86(1) are fulfilled as regards the settlement in any year or years of assessment falling before the year concerned, no deductions shall be made in respect of losses accruing before that year (or the first of those years) so falling,
but nothing in the preceding provisions of this sub-paragraph shall prevent deductions being made in respect of losses accruing in a year of assessment in which the conditions mentioned in section 86(1)(a) to (d) and (f) are fulfilled as regards the settlement.
(7)In construing section 86(1)(e) as regards a particular year of assessment and in relation to a settlement created before 19th March 1991, no account shall be taken of disposals made before 19th March 1991 (whether for the purpose of arriving at gains or for the purpose of arriving at losses).
(8)For the purposes of sub-paragraph (4) above assets are protected assets if—
(a)they are of a description specified in the arrangements mentioned in section 86(2)(b), and
(b)were the trustees to dispose of them at any relevant time, the trustees would fall to be regarded for the purposes of the arrangements as not liable in the United Kingdom to tax on gains accruing to them on the disposal.
(9)For the purposes of sub-paragraph (8) above—
(a)the assumption as to residence specified in section 86(3) shall be ignored;
(b)a relevant time is any time, in the year of assessment concerned, when the trustees fall to be regarded for the purposes of the arrangements as resident in a territory outside the United Kingdom;
(c)if different assets are identified by reference to different relevant times, all of them are protected assets.
Textual Amendments
F1Words in Sch. 5 para. 1(3)(a) substituted (with application in accordance with s. 174(11) of the amending Act) by Finance Act 1996 (c. 8), s. 174(10)(a)
F2Words in Sch. 5 para. 1(3)(b) substituted (with application in accordance with s. 174(11) of the amending Act) by Finance Act 1996 (c. 8), s. 174(10)(b)
F3Words in Sch. 5 para. 1(3) added (with application in accordance with s. 174(11) of the amending Act) by Finance Act 1996 (c. 8), s. 174(10)(c)
2(1)For the purposes of section 86(1)(d) a settlor has an interest in a settlement if—U.K.
(a)any relevant property which is or may at any time be comprised in the settlement is, or will or may become, applicable for the benefit of or payable to a defined person in any circumstances whatever,
(b)any relevant income which arises or may arise under the settlement is, or will or may become, applicable for the benefit of or payable to a defined person in any circumstances whatever, or
(c)any defined person enjoys a benefit directly or indirectly from any relevant property which is comprised in the settlement or any relevant income arising under the settlement;
but this sub-paragraph is subject to sub-paragraphs (4) to (6) [F4and paragraph 2A] below.
(2)For the purposes of sub-paragraph (1) above—
(a)relevant property is property originating from the settlor,
(b)relevant income is income originating from the settlor.
(3)For the purposes of sub-paragraph (1) above each of the following is a defined person—
(a)the settlor,
(b)the settlor’s spouse;
(c)any child of the settlor or of the settlor’s spouse;
(d)the spouse of any such child;
[F5(da)any grandchild of the settlor or of the settlor’s spouse;
(db)the spouse of any such grandchild;]
(e)a company controlled by a person or persons falling within paragraphs (a) to [F6(db)] above;
(f)a company associated with a company falling within paragraph (e) above.
(4)A settlor does not have an interest in a settlement by virtue of paragraph (a) of sub-paragraph (1) above at any time when none of the property concerned can become applicable or payable as mentioned in that paragraph except in the event of—
(a)the bankruptcy of some person who is or may become beneficially entitled to the property,
(b)any assignment of or charge on the property being made or given by some such person,
(c)in the case of a marriage settlement, the death of both parties to the marriage and of all or any of the children of the marriage, or
(d)the death under the age of 25 or some lower age of some person who would be beneficially entitled to the property on attaining that age.
(5)A settlor does not have an interest in a settlement by virtue of paragraph (a) of sub-paragraph (1) above at any time when some person is alive and under the age of 25 if during that person’s life none of the property concerned can become applicable or payable as mentioned in that paragraph except in the event of that person becoming bankrupt or assigning or charging his interest in the property concerned.
(6)Sub-paragraphs (4) and (5) above apply for the purposes of paragraph (b) of sub-paragraph (1) above as they apply for the purposes of paragraph (a), reading “ income ” for “property".
[F7(7)In this paragraph—
“child” includes a stepchild; and
“grandchild” means a child of a child.]
(8)For the purposes of sub-paragraph (3) above the question whether a company is controlled by a person or persons shall be construed in accordance with section 416 of the Taxes Act; but in deciding that question for those purposes no rights or powers of (or attributed to) an associate or associates of a person shall be attributed to him under section 416(6) if he is not a participator in the company.
(9)For the purposes of sub-paragraph (3) above the question whether a company is associated with another shall be construed in accordance with section 416 of the Taxes Act; but where in deciding that question for those purposes it falls to be decided whether a company is controlled by a person or persons, no rights or powers of (or attributed to) an associate or associates of a person shall be attributed to him under section 416(6) if he is not a participator in the company.
(10)In sub-paragraphs (8) and (9) “participator” has the meaning given by section 417(1) of the Taxes Act.
Textual Amendments
F4Words in Sch. 5 para. 2(1) inserted (with effect in accordance with s. 131(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 22 para. 2(1)
F5Sch. 5 para. 2(3)(da)(db) inserted (with effect in accordance with s. 131(4) of the amending Act) by Finance Act 1998 (c. 36), s. 131(1)(a)
F6Word in Sch. 5 para. 2(3)(e) substituted (with effect in accordance with s. 131(4) of the amending Act) by Finance Act 1998 (c. 36), s. 131(1)(b)
F7Sch. 5 para. 2(7) substituted (with effect in accordance with s. 131(4) of the amending Act) by Finance Act 1998 (c. 36), s. 131(2)
Textual Amendments
F8Sch. 5 para. 2A and cross-heading inserted (with effect in accordance with s. 131(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 22 para. 2(2)
2A(1)In determining for the purposes of section 86(1)(d) whether the settlor has an interest at any time during any year of assessment in a settlement created before 17th March 1998, paragraphs (da) and (db) of paragraph 2(3) above, and the reference to those paragraphs in paragraph 2(3)(e), shall be disregarded unless—U.K.
(a)that year is a year in which one of the four conditions set out in the following provisions of this paragraph becomes fulfilled as regards the settlement; or
(b)one of those conditions became fulfilled as regards that settlement in any previous year of assessment ending on or after 5th April 1998.
(2)The first condition is (subject to sub-paragraph (3) below) that on or after 17th March 1998 property or income is provided directly or indirectly for the purposes of the settlement—
(a)otherwise than under a transaction entered into at arm’s length, and
(b)otherwise than in pursuance of a liability incurred by any person before that date.
(3)For the purposes of the first condition, where the settlement’s expenses relating to administration and taxation for a year of assessment exceed its income for the year, property or income provided towards meeting those expenses shall be ignored if the value of the property or income so provided does not exceed the difference between the amount of those expenses and the amount of the settlement’s income for the year.
(4)The second condition is that—
(a)the trustees become on or after 17th March 1998 neither resident nor ordinarily resident in the United Kingdom, or
(b)the trustees, while continuing to be resident and ordinarily resident in the United Kingdom, become on or after 17th March 1998 trustees who fall to be regarded for the purposes of any double taxation relief arrangements as resident in a territory outside the United Kingdom.
(5)The third condition is that on or after 17th March 1998 the terms of the settlement are varied so that any person falling within sub-paragraph (7) below becomes for the first time a person who will or might benefit from the settlement.
(6)The fourth condition is that—
(a)on or after 17th March 1998 a person falling within sub-paragraph (7) below enjoys a benefit from the settlement for the first time, and
(b)the person concerned is not one who (looking only at the terms of the settlement immediately before 17th March 1998) would be capable of enjoying a benefit from the settlement on or after that date.
(7)Each of the following persons falls within this sub-paragraph—
(a)any grandchild of the settlor or of the settlor’s spouse;
(b)the spouse of any such grandchild;
(c)a company controlled by a person or persons falling within paragraph (a) or (b) above;
(d)a company controlled by any such person or persons together with any person or persons (not so falling) each of whom is for the purposes of paragraph 2(1) above a defined person in relation to the settlement;
(e)a company associated with a company falling within paragraph (c) or (d) above.
(8)For the purposes of sub-paragraph (7) above the question whether a company is controlled by a person or persons shall be construed in accordance with section 416 of the Taxes Act; but in deciding that question for those purposes no rights or powers of (or attributed to) an associate or associates of a person shall be attributed to him under section 416(6) if he is not a participator in the company.
(9)For the purposes of sub-paragraph (7) above the question whether one company is associated with another shall be construed in accordance with section 416 of the Taxes Act; but where in deciding that question for those purposes it falls to be decided whether a company is controlled by a person or persons, no rights or powers of (or attributed to) an associate or associates of a person shall be attributed to him under section 416(6) if he is not a participator in the company.
(10)In this paragraph—
'child' includes a step-child;
'grandchild' means a child of a child;
'participator' has the meaning given by section 417(1) of the Taxes Act.]
3U.K.Section 86 does not apply if the settlor dies in the year.
4(1)This paragraph applies where for the purposes of section 86(1)(d) the settlor has no interest in the settlement at any time in the year except for one of the following reasons, namely, that—U.K.
(a)property is, or will or may become, applicable for the benefit of or payable to one of the persons falling within paragraph 2(3)(b) to [F9(db)] above,
(b)income is, or will or may become, applicable for the benefit of or payable to one of those persons, or
(c)one of those persons enjoys a benefit from property or income.
(2)This paragraph also applies where sub-paragraph (1) above is fulfilled by virtue of 2 or all of paragraphs (a) to (c) being satisfied by reference to the same person.
(3)Where this paragraph applies, section 86 does not apply if the person concerned dies in the year.
(4)In a case where—
(a)this paragraph applies, and
(b)the person concerned falls within paragraph 2(3)(b)[F10, (d) or (db)] above,
section 86 does not apply if during the year the person concerned ceases to be married to the settlor[F11, child or grandchild] concerned (as the case may be).
Textual Amendments
F9Word in Sch. 5 para. 4(1)(a) substituted (with effect in accordance with s. 131(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 22 para. 3(1)
F10Words in Sch. 5 para. 4(4)(b) substituted (with effect in accordance with s. 131(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 22 para. 3(2)(a)
F11Words in Sch. 5 para. 4(4) substituted (with effect in accordance with s. 131(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 22 para. 3(2)(b)
5(1)This paragraph applies where for the purposes of section 86(1)(d) the settlor has no interest in the settlement at any time in the year except for the reason that there are 2 or more persons, each of whom—U.K.
(a)falls within paragraph 2(3)(b) to [F12(db)] above, and
(b)stands to gain for the reason stated in sub-paragraph (2) below.
(2)The reason is that—
(a)property is, or will or may become, applicable for his benefit or payable to him,
(b)income is, or will or may become, applicable for his benefit or payable to him,
(c)he enjoys a benefit from property or income, or
(d)2 or all of paragraphs (a) to (c) above apply in his case.
(3)Where this paragraph applies, section 86 does not apply if each of the persons concerned dies in the year.
Textual Amendments
F12Word in Sch. 5 para. 5(1)(a) substituted (with effect in accordance with s. 131(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 22 para. 3(1)
6(1)This paragraph applies where any tax becomes chargeable on, and is paid by, a person in respect of gains treated as accruing to him in a year under section 86(4).U.K.
(2)The person shall be entitled to recover the amount of the tax from any person who is a trustee of the settlement.
(3)For the purposes of recovering that amount, the person shall also be entitled to require an inspector to give him a certificate specifying—
(a)the amount of the gains concerned, and
(b)the amount of tax paid,
and any such certificate shall be conclusive evidence of the facts stated in it.
7U.K.For the purposes of section 86 and this Schedule, a person is a settlor in relation to a settlement if the settled property consists of or includes property originating from him.
8(1)References in section 86 and this Schedule to property originating from a person are references to—U.K.
(a)property provided by that person;
(b)property representing property falling within paragraph (a) above;
(c)so much of any property representing both property falling within paragraph (a) above and other property as, on a just apportionment, can be taken to represent property so falling.
(2)References in this Schedule to income originating from a person are references to—
(a)income from property originating from that person;
(b)income provided by that person.
(3)Where a person who is a settlor in relation to a settlement makes reciprocal arrangements with another person for the provision of property or income, for the purposes of this paragraph—
(a)property or income provided by the other person in pursuance of the arrangements shall be treated as provided by the settlor, but
(b)property or income provided by the settlor in pursuance of the arrangements shall be treated as provided by the other person (and not by the settlor).
(4)For the purposes of this paragraph—
(a)where property is provided by a qualifying company controlled by one person alone at the time it is provided, that person shall be taken to provide it;
(b)where property is provided by a qualifying company controlled by 2 or more persons (taking each one separately) at the time it is provided, those persons shall be taken to provide the property and each one shall be taken to provide an equal share of it;
(c)where property is provided by a qualifying company controlled by 2 or more persons (taking them together) at the time it is provided, the persons who are participators in the company at the time it is provided shall be taken to provide it and each one shall be taken to provide so much of it as is attributed to him on the basis of a just apportionment;
but where a person would be taken to provide less than one-twentieth of any property by virtue of paragraph (c) above and apart from this provision, he shall not be taken to provide any of it by virtue of that paragraph.
(5)For the purposes of sub-paragraph (4) above a qualifying company is a close company or a company which would be a close company if it were resident in the United Kingdom.
(6)For the purposes of this paragraph references to property representing other property include references to property representing accumulated income from that other property.
(7)For the purposes of this paragraph property or income is provided by a person if it is provided directly or indirectly by the person.
(8)For the purposes of this paragraph the question whether a company is controlled by a person or persons shall be construed in accordance with section 416 of the Taxes Act; but in deciding that question for those purposes no rights or powers of (or attributed to) an associate or associates of a person shall be attributed to him under section 416(6) if he is not a participator in the company.
(9)In this paragraph “participator” has the meaning given by section 417(1) of the Taxes Act.
F13(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F13Sch. 5 para. 8(10) repealed (with effect in accordance with Sch. 41 Pt. 5(30) of the amending Act) by Finance Act 1996 (c. 8), Sch. 41 Pt. V(30)
Modifications etc. (not altering text)
C1Sch. 5 para. 8 applied (31.7.1998) by Finance Act 1998 (c. 36), Sch. 23 para. 6(6)
9(1)A settlement created on or after 19th March 1991 is a qualifying settlement for the purposes of section 86 and this Schedule in—U.K.
(a)the year of assessment in which it is created, and
(b)subsequent years of assessment.
[F14(1A)Subject to sub-paragraph (1B) below, a settlement created before 19th March 1991 is a qualifying settlement for the purposes of section 86 and this Schedule in—
(a)the year 1999-00, and
(b)subsequent years of assessment.
(1B)Where a settlement created before 19th March 1991 is a protected settlement immediately after the beginning of 6th April 1999, that settlement shall be treated as a qualifying settlement for the purposes of section 86 and this Schedule in a year of assessment mentioned in sub-paragraph (1A)(a) or (b) above only if—
(a)any of the five conditions set out in subsections (3) to (6A) below becomes fulfilled as regards the settlement in that year; or
(b)any of those five conditions became so fulfilled in any previous year of assessment ending after 19th March 1991.]
F15(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)The first condition is that on or after 19th March 1991 property or income is provided directly or indirectly for the purposes of the settlement—
(a)otherwise than under a transaction entered into at arm’s length, and
(b)otherwise than in pursuance of a liability incurred by any person before that date;
but if the settlement’s expenses relating to administration and taxation for a year of assessment exceed its income for the year, property or income provided towards meeting those expenses shall be ignored for the purposes of this condition if the value of the property or income so provided does not exceed the difference between the amount of those expenses and the amount of the settlement’s income for the year.
(4)The second condition is that—
(a)the trustees become on or after 19th March 1991 neither resident nor ordinarily resident in the United Kingdom, or
(b)the trustees, while continuing to be resident and ordinarily resident in the United Kingdom, become on or after 19th March 1991 trustees who fall to be regarded for the purposes of any double taxation relief arrangements as resident in a territory outside the United Kingdom.
(5)The third condition is that on or after 19th March 1991 the terms of the settlement are varied so that any person falling within sub-paragraph (7) below becomes for the first time a person who will or might benefit from the settlement.
(6)The fourth condition is that—
(a)on or after 19th March 1991 a person falling within sub-paragraph (7) below enjoys a benefit from the settlement for the first time, and
(b)the person concerned is not one who (looking only at the terms of the settlement immediately before 19th March 1991) would be capable of enjoying a benefit from the settlement on or after that date.
[F16(6A)The fifth condition is that the settlement ceases to be a protected settlement at any time on or after 6th April 1999.]
(7)Each of the following persons falls within this sub-paragraph—
(a)a settlor;
(b)the spouse of a settlor;
(c)any child of a settlor or of a settlor’s spouse;
(d)the spouse of any such child;
[F17(da)any grandchild of a settlor or of a settlor’s spouse;
(db)the spouse of any such grandchild;]
(e)a company controlled by a person or persons falling within paragraphs (a) to [F18(db)] above;
(f)a company associated with a company falling within paragraph (e) above.
F19(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9)For the purposes of sub-paragraph (7) above the question whether a company is controlled by a person or persons shall be construed in accordance with section 416 of the Taxes Act; but in deciding that question for those purposes no rights or powers of (or attributed to) an associate or associates of a person shall be attributed to him under section 416(6) if he is not a participator in the company.
(10)For the purposes of sub-paragraph (7) above the question whether one company is associated with another shall be construed in accordance with section 416 of the Taxes Act; but where in deciding that question for those purposes it falls to be decided whether a company is controlled by a person or persons, no rights or powers of (or attributed to) an associate or associates of a person shall be attributed to him under section 416(6) if he is not a participator in the company.
[F20(10A)Subject to sub-paragraph (10B) below, a settlement is a protected settlement at any time in a year of assessment if at that time the beneficiaries of that settlement are confined to persons falling within some or all of the following descriptions, that is to say—
(a)children of a settlor or of a spouse of a settlor who are under the age of eighteen at that time or who were under that age at the end of the immediately preceding year of assessment;
(b)unborn children of a settlor, of a spouse of a settlor, or of a future spouse of a settlor;
(c)future spouses of any children or future children of a settlor, a spouse of a settlor or any future spouse of a settlor;
(d)a future spouse of a settlor;
(e)persons outside the defined categories.
(10B)For the purposes of sub-paragraph (10A) above a person is outside the defined categories at any time if, and only if, there is no settlor by reference to whom he is at that time a defined person in relation to the settlement for the purposes of paragraph 2(1) above.
(10C)For the purposes of sub-paragraph (10A) above a person is a beneficiary of a settlement if—
(a)there are any circumstances whatever in which relevant property which is or may become comprised in the settlement is or will or may become applicable for his benefit or payable to him;
(b)there are any circumstances whatever in which relevant income which arises or may arise under the settlement is or will or may become applicable for his benefit or payable to him;
(c)he enjoys a benefit directly or indirectly from any relevant property comprised in the settlement or any relevant income arising under the settlement.
(10D)In sub-paragraph (10C) above—
“relevant property” means property originating from a settlor; and
“relevant income” means income originating from a settlor.]
[F21(11)In this paragraph—
“child” includes a step-child;
“grandchild” means a child of a child;
“participator” has the meaning given by section 417(1) of the Taxes Act.]
Textual Amendments
F14Sch. 5 para. 9(1A)(1B) inserted (31.7.1998) by Finance Act 1998 (c. 36), s. 132(1)
F15Sch. 5 para. 9(2) repealed (for the purpose of determining whether any settlement is a qualifying settlement in the year 1999-00 or any subsequent year of assessment) by Finance Act 1998 (c. 36), s. 132(2), Sch. 27 Pt. III(30)
F16Sch. 5 para. 9(6A) inserted (31.7.1998) by Finance Act 1998 (c. 36), s. 132(3)
F17Sch. 5 para. 9(7)(da)(db) inserted (with effect in accordance with s. 131(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 22 para. 4(1)(a) (with Sch. 22 para. 4(3))
F18Word in Sch. 5 para. 9(7)(e) substituted (with effect in accordance with s. 131(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 22 para. 4(1)(b) (with Sch. 22 para. 4(3))
F19Sch. 5 para. 9(8) repealed (with effect in accordance with s. 131(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 27 Pt. III(30)
F20Sch. 5 para. 9(10A)-(10D) inserted (31.7.1998) by Finance Act 1998 (c. 36), s. 132(4)
F21Sch. 5 para. 9(11) substituted (with effect in accordance with s. 131(4) of the amending Act) by Finance Act 1998 (c. 36), Sch. 22 para. 4(2)
Modifications etc. (not altering text)
C2Sch. 5 para. 9(10A)(a) applied (with modifications) (31.7.1998) by Finance Act 1998 (c. 36), Sch. 23 para. 6(3)
10U.K.An inspector may by notice require any person who is or has been a trustee of, a beneficiary under, or a settlor in relation to, a settlement to give him within such time as he may direct (which must not be less than 28 days beginning with the day the notice is given) such particulars as he thinks necessary for the purposes of section 86 and this Schedule and specifies in the notice.
F2211U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F22Sch. 5 paras. 11-14 repealed (with effect in accordance with s. 97(5) of the amending Act) by Finance Act 1994 (c. 9), s. 97(4), Sch. 26 Pt. V(10)
F2212U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F22Sch. 5 paras. 11-14 repealed (with effect in accordance with s. 97(5) of the amending Act) by Finance Act 1994 (c. 9), s. 97(4), Sch. 26 Pt. V(10)
F2213U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F22Sch. 5 paras. 11-14 repealed (with effect in accordance with s. 97(5) of the amending Act) by Finance Act 1994 (c. 9), s. 97(4), Sch. 26 Pt. V(10)
F2214U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F22Sch. 5 paras. 11-14 repealed (with effect in accordance with s. 97(5) of the amending Act) by Finance Act 1994 (c. 9), s. 97(4), Sch. 26 Pt. V(10)
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Y Ddeddf Gyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
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Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
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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.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys