- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
39(1)Section 832 of the Taxes Act 1988 (interpretation of the Tax Acts) shall be amended as follows.
(2)In subsection (1) for the definition of “franked investment income” there shall be substituted—
““franked investment income” means income of a company resident in the United Kingdom which consists of a distribution in respect of which the company is entitled to a tax credit (and which accordingly represents income equal to the aggregate of the amount or value of the distribution and the amount of that credit);”.
(3)In subsection (1) the definition of “franked payment” shall cease to have effect.
(4)In subsection (1) the definition of “group income” shall cease to have effect.
(5)In subsection (1) the definition of “the rate of advance corporation tax” shall cease to have effect.
(6)In subsection (1) the definition of “surplus of franked investment income” shall cease to have effect.
(7)After subsection (4) there shall be inserted—
“(4A)Any reference in the Tax Acts to franked investment income received by a company apply to any such income received by another person on behalf of or in trust for the company, but not to any such income received by the company on behalf of or in trust for another person.”
(8)Sub-paragraphs (2), (3), (6) and (7) above have effect in relation to accounting periods beginning on or after 6th April 1999.
(9)Sub-paragraphs (4) and (5) above have effect in relation to distributions made on or after 6th April 1999.
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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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