- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
29(1)Section 489 of the Taxes Act 1988 (self-build societies) shall be amended in accordance with the following provisions of this paragraph.
(2)For subsection (7) (which excludes the operation of section 42 of the [1970 c. 9.] Taxes Management Act 1970 but provides for a claim to be made to the inspector within two years) there shall be substituted—
“(7)A claim under this section may be made at any time not later than two years after the end of the year of assessment or accounting period to which, or to a part of which, it relates.”
(3)In subsection (8) (no claim under the section to have effect unless it is proved that the conditions there specified are complied with) for the words from “no claim” to “it is proved that” there shall be substituted “no claim shall be made under this section unless”.
(4)For subsection (9) (power of Board to direct that a claim shall have effect if they are satisfied that the conditions in subsection (8) are substantially complied with, and power to revoke the direction on subsequent information) there shall be substituted—
“(9)A self-build society may make a claim under this section notwithstanding anything in subsection (8) above, if the society reasonably considers that the requirements of that subsection are substantially complied with.
(9A)If as a result of an enquiry—
(a)under section 11AB of the Management Act into a return, or an amendment of a return, in which a claim under this section by a self-build society is included, or
(b)under paragraph 5 of Schedule 1A to that Act into a claim under this section by a self-build society or an amendment of such a claim,
an amendment is made to the society’s self-assessment or, as the case may be, to the claim, the society’s liability to tax for all relevant years or accounting periods may also be adjusted by the making of assessments or otherwise.”
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