- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (30/11/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2002
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Changes over time for: Paragraph 3
Version Superseded: 21/07/2008
Alternative versions:
- 24/07/2002- Amendment
- 30/11/2003
Point in time - 21/07/2008- Amendment
Status:
Point in time view as at 30/11/2003. This version of this provision has been superseded.
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Section 77U.K.
3In section 77 (charge on settlor with interest in settlement), in subsection (1)(b) (amount by reference to which settlor is charged), for the words from “would" to the end substitute— “would be chargeable to tax for the year in respect of those gains if—
(i)the gains were not eligible for taper relief, but section 2(2) applied as if they were (so that the order of deducting losses provided for by section 2A(6) applied), and
(ii)section 3 were disregarded,
and ”.
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