- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 1996
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1996 c. 8
- SCHEDULE 14
- The Gas Act 1986...
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
The Gas Act 1986 (c. 44)
4In section 60 of the Gas Act 1986 (taxation provisions), for subsection (3) there shall be substituted the following subsection—
“(3)For the purposes of Part VI of the [1988 c. 1.] Income and Corporation Taxes Act 1988 (company distributions) and Chapter II of Part IV of the Finance Act 1996 (loan relationships), any debentures issued in pursuance of section 51 above shall be treated as having been issued for new consideration equal to the principal sum payable under the debenture.”
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