- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Section 59A of the Management Act shall have effect as regards the year 1996-97 as if—
(a)the reference in subsection (1)(a) to a person being assessed to income tax under section 9 of that Act were a reference to his being assessed to income tax under section 29 of that Act;
(b)the reference in subsection (1)(b) to the assessed amount were a reference to the difference between that amount and the amount of any income tax charged at a rate other than the basic rate on any income—
(i)from which tax has been deducted otherwise than under section 203 of the Taxes Act 1988,
(ii)from or on which income tax is treated as having been deducted or paid, or
(iii)which is chargeable under Schedule F;
(c)subsection (2) required—
(i)the first payment on account to be of an amount equal to the aggregate of the relevant proportion of the relevant amount and 50 per cent. of the difference between the relevant amount and that proportion of that amount, and
(ii)the second payment on account to be of an amount equal to 50 per cent. of that difference; and
(d)subsection (4) provided that, in the circumstances there mentioned—
(i)the amount of the first payment on account required to be made should be, and should be deemed always to have been, equal to the aggregate of the relevant proportion of the stated amount and 50 per cent. of the difference between the stated amount and that proportion of that amount, and
(ii)the amount of second payment on account required to be made should be, and should be deemed always to have been, equal to 50 per cent. of that difference.
(2)In subsection (1) above “relevant proportion” means the proportion which the amount of tax charged under Schedule A or any of Cases III to VI of Schedule D for the year 1995-96 bears to the assessed amount.
(3)In the case of a partnership whose trade, profession or business is set up and commenced before 6th April 1994, section 59B of the Management Act shall have effect, as respects each partner and the year 1996-97, as if his share of any income tax to which the partnership is assessed for that year were income tax which in respect of that year had been deducted at source.
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