- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
1The following section shall be inserted after section 56 of the Taxes Act 1988 (transactions in deposits etc.)—
(1)This section applies where there is an arrangement under which—
(a)there is a right to receive an amount (with or without interest)
in pursuance of a deposit of money,
(b)when the right comes into existence there is no certificate of deposit in respect of the right, and
(c)the person for the time being entitled to the right is entitled to call for the issue of a certificate of deposit in respect of the right.
(2)In such a case—
(a)the right shall be treated as not falling within section 56(1)(b), and
(b)if there is a disposal or exercise of the right before such time (if any) as a certificate of deposit is issued in respect of it, section 56(2) shall apply to it by virtue of this paragraph.
(3)In the application of section 56 by virtue of this section—
(a)subsection (2) shall have effect as if the words from “(whether” to “person)” read “(whether by the person originally entitled to the right or by some other person)”, and
(b)subsection (3) shall have effect as if the words “stated in a certificate of deposit” read “under an arrangement”.
(4)In this section “certificate of deposit” has the meaning given by section 56(5).”
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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’.
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