- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In Chapter 5 of Part 4 of the Taxes Act 1988 (computational provisions relating to the Schedule D charge), before section 96 and after the cross-heading “Special provisions” insert—
Schedule 4A (which enables individuals to make an averaging claim in respect of profits derived wholly or mainly from creative works) shall have effect.
The provisions of that Schedule apply for the year 2000-01 and subsequent years of assessment (so that the first years which may be the subject of an averaging claim are 2000-01 and 2001-02).”.
(2)After Schedule 4 to that Act insert the Schedule 4A set out in Part 1 of Schedule 24 to this Act.
(3)The following provisions of the Taxes Act 1988 are repealed—
section 534 (relief for copyright payments etc.);
section 535 (relief where copyright sold after ten years or more);
section 537A (relief for payments in respect of designs);
section 538 (relief for painters, sculptors and other artists).
The repeals have effect in relation to payments actually receivable on or after 6th April 2001.
(4)Part 2 of Schedule 24 to this Act contains amendments consequential on the preceding provisions of this section.
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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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