- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 06/04/2003.
There are currently no known outstanding effects for the Finance Act 1997, Section 30.
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(1)After subsection (7) of section 72 of the M1Finance Act 1994 (insurance premiums to be treated as received by the insurer when received by another person on his behalf) there shall be inserted—
“(7A)Where any person is authorised by or on behalf of an employee to deduct from anything due to the employee under his contract of employment an amount in respect of a payment due under a taxable insurance contract, subsection (7) above shall not apply to the receipt on behalf of the insurer by the person so authorised of the amount deducted.”
(2)After subsection (8) of that section there shall be inserted—
“(8A)Where, by virtue of subsection (7A) above, subsection (7) above does not apply to the receipt of an amount by a person and the whole or part of the amount is referable to commission to which he is entitled—
(a)if the whole of the amount is so referable, the amount shall be treated as received by the insurer when it is deducted by that person; and
(b)otherwise, the part of the amount that is so referable shall be treated as received by the insurer when the remainder of the payment concerned is or is treated as received by him.”
(3)This section applies in relation to amounts deducted on or after the day on which this Act is passed.
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