- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (19/03/1997)
- Gwreiddiol (Fel y'i Deddfwyd)
Taxation of Chargeable Gains Act 1992
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Changes over time for: Section 283
Version Superseded: 22/07/2004
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Point in time view as at 19/03/1997. This version of this provision has been superseded.
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Taxation of Chargeable Gains Act 1992, Section 283 is up to date with all changes known to be in force on or before 05 November 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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283 Repayment supplements.U.K.
(1)Subject to the provisions of this section, where in the case of capital gains tax paid by or on behalf of an individual for a year of assessment [F1a repayment of that tax is made by the Board or an officer of the Board], the repayment shall be increased under this section by an amount (“a repayment supplement”) equal to interest on the amount repaid at the rate applicable under section 178 of the M1Finance Act 1989 for the period (if any) between the relevant time and [F2the date on which] the order for the repayment is issued.
[F3(2)For the purposes of subsection (1) above, [F4the relevant time is the date on which the tax was paid].]
(3)A repayment supplement shall not be payable under this section in respect of a repayment or payment made in consequence of an order or judgment of a court having power to allow interest on the repayment or payment.
(4)Subsections (1) to (3) above shall apply in relation to a [F5trust or], the personal representatives of a deceased person as such (within the meaning of section 701(4) of that Act) as they apply in relation to an individual.
F6(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in s. 283(1) substituted (with effect in accordance with s. 199(2) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 46(1)(a)
F2Words in s. 283(1) substituted (with effect in accordance with s. 199(2) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 46(1)(b)
F3S. 283(2) substituted (with effect in accordance with s. 199(2) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 46(2)
F4Words in s. 283(2) substituted (with effect in accordance with s. 92(6) of the amending Act) by Finance Act 1997 (c. 16), s. 92(5)
F5Words in s. 283(4) substituted (with effect in accordance with s. 199(2) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 46(3)
F6S. 283(5) repealed (with effect in accordance with s. 199(2) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 46(4), Sch. 26 Pt. V(23)
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