Chwilio Deddfwriaeth

Chwiliad Uwch

Finance (No. 2) Act 1992

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

64Reduced and composite rate

(1)For the purposes of this section each of the following is a relevant order—

(a)the [S.I. 1985/1836.] Income Tax (Reduced and Composite Rate) Order 1985 (which sets out 25.25 per cent. as the reduced rate for building societies and the composite rate for deposit-takers for the year 1986-87);

(b)the [S.I. 1986/2147.] Income Tax (Reduced and Composite Rate) Order 1986 (which sets out 24.75 per cent. as the rate for the year 1987-88);

(c)the [S.I. 1987/2075.] Income Tax (Reduced and Composite Rate) Order 1987 (which sets out 23.25 per cent. as the rate for the year 1988-89);

(d)the [S.I. 1988/2145.] Income Tax (Reduced and Composite Rate) Order 1988 (which sets out 21.75 per cent. as the rate for the year 1989-90).

(2)If apart from this section a relevant order would not be so taken, it shall be taken to be and always to have been effective to determine the rate set out in the order as the reduced rate and the composite rate for the year of assessment for which the order was made.

Yn ôl i’r brig

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