- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 1999
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1999 c. 16
- Part III
- Reverse premiums
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Rhagor o Adnoddau
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Reverse premiums
54Tax treatment of reverse premiums
(1)Schedule 6 to this Act (tax treatment of receipts by way of reverse premium) has effect.
(2)The provisions of that Schedule apply in relation to a reverse premium (within the meaning of that Schedule) received on or after 9th March 1999, unless it is a payment or other benefit to which the recipient was entitled immediately before that date.
(3)In determining whether a payment or benefit was one to which the recipient was entitled immediately before 9th March 1999, no account shall be taken of any arrangements made on or after that date.
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