- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (11/05/2001)
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Finance Act 1999
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1999 c. 16
- SCHEDULE 6
- Tax treatment of receipts...
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Tax treatment of receipts by way of reverse premium
Version Superseded: 06/04/2005
Alternative versions:
- 27/07/1999- Amendment
- 11/05/2001
Point in time - 06/04/2005- Amendment
- 01/04/2009- Amendment
Status:
Point in time view as at 11/05/2001.
Changes to legislation:
Finance Act 1999, Cross Heading: Tax treatment of receipts by way of reverse premium is up to date with all changes known to be in force on or before 03 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Tax treatment of receipts by way of reverse premiumU.K.
2(1)A reverse premium shall be regarded for the purposes of the Tax Acts as a receipt of a revenue nature.U.K.
(2)Where the relevant transaction is entered into—
(a)by the person receiving the reverse premium, and
(b)for the purposes of a trade, profession or vocation carried on or to be carried on by that person,
the reverse premium shall be taken into account in computing the profits of that trade, profession or vocation under Case I or II of Schedule D.
(3)If sub-paragraph (2) does not apply, the person receiving the reverse premium is chargeable to tax as if it were a receipt of a transaction entered into by him for the exploitation, as a source of rents or other receipts, of an estate, interest or right in or over the land in question.
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