- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2010)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 01/04/2010. This version of this cross heading contains provisions that are prospective.
The term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section. A version of a provision is prospective either:
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There are currently no known outstanding effects for the Finance (No. 2) Act 1997, Cross Heading: Interpretation.
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Prospective
19(1)In this Schedule—U.K.
“the Board” means the Commissioners of Inland Revenue;
“chargeable company” means a company which, on 2nd July 1997, was benefitting from a windfall from the flotation of an undertaking whose privatisation involved the imposition of economic regulation;
“group” means a parent undertaking (within the meaning of the M1Companies Act 1985 or the M2Companies (Northern Ireland) Order 1986), together with all of its subsidiary undertakings;
“the Management Act” means the M3Taxes Management Act 1970;
“notice” means notice in writing;
“Special Commissioners” has the same meaning as in the Tax Acts.
(2)In this Schedule references to the repayment of an amount of windfall tax include references to making an allowance by way of set-off of an amount of windfall tax against any liability.
(3)References in this Schedule to a penalty under this Schedule include references to a penalty under a provision of the Management Act as applied by this Schedule.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys