- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
312(1)Amend section 776 (transactions in land: taxation of capital gains) as follows.
(2)In subsection (3)(a) omit the words from “, and which constitutes” to “period in which the gain is realised”.
(3)After subsection (3) insert—
“(3A)The gain treated as income shall be charged—
(a)to income tax for the year of assessment in which the gain is realised, or
(b)to corporation tax as profits or gains under Case VI of Schedule D for the accounting period in which the gain is realised.
(3B)The income tax charged by virtue of subsection (3A)(a) shall be charged on the full amount of the income treated as arising in the year of assessment; and the person liable for any tax so charged is the person whose income it is.”
(4)In subsection (6)—
(a)in paragraph (a) after “the profits under” insert “Part 2 of ITTOIA 2005 or”, and
(b)in paragraph (b) for “subsections (2) and (3) of section 99” substitute “section 158 of ITTOIA 2005 or (as the case may be) subsections (2) and (3) of section 99 above”.
(5)In subsection (7) after “the treatment under” insert “Part 2 of ITTOIA 2005 or”.
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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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