Chwilio Deddfwriaeth

Finance Act 1995

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

60Application of section 59

(1)Section 59(2) above and the new section 659B, so far as relating to section 591(2)(g), shall apply in relation to a scheme not approved by virtue of section 591 before the day on which this Act is passed.

(2)Section 59(3) above and the new section 659B, so far as relating to section 599(7), shall apply where tax is charged under section 599 on or after the day on which this Act is passed.

(3)Section 59(4) above and the new section 659B, so far as relating to Chapter IV of Part XIV, shall apply in relation to a scheme not approved under that Chapter before the day on which this Act is passed.

(4)Subsection (5) below applies where—

(a)a scheme is approved under Chapter IV of Part XIV before the day on which this Act is passed,

(b)on or after that day the person who established the scheme proposes to amend it, and

(c)the scheme as proposed to be amended would make provision such that, if the scheme had not been approved before that day, section 59(4) above and the new section 659B (so far as relating to that Chapter) would allow the Board to approve it.

(5)The Board may at their discretion approve the amendment notwithstanding anything in Chapter IV of Part XIV, and if the amendment is made—

(a)section 59(4) above and the new section 659B, so far as relating to that Chapter, shall apply in relation to the scheme, and

(b)any question as to the validity of the Board’s approval of the scheme shall be determined accordingly.

Yn ôl i’r brig

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