- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)The rule in section 288 (the additional calculation rule) applies in relation to the calculation of receipts under—
section 277 (lease premiums),
section 279 (sums payable instead of rent),
section 280 (sums payable for surrender of lease),
section 281 (sums payable for variation or waiver of term of lease), or
section 282 (assignments for profit of lease granted at undervalue).
(2)It applies if conditions A and B are met.
(3)Condition A is that—
(a)in the case of a receipt under section 277, 279 or 280, the lease is granted out of a taxed lease,
(b)in the case of a receipt under section 281, the lease was granted out of a taxed lease, and
(c)in the case of a receipt under section 282, the assignment is of a taxed lease.
(4)A lease is a “taxed lease” for the purposes of this Chapter if—
(a)there is a receipt under any of sections 277 to 282 in respect of the lease, or
(b)there would be such a receipt, but for the operation of the additional calculation rule in the calculation of its amount.
In this Chapter such a receipt is referred to as a “taxed receipt”.
(5)Condition B is that the taxed receipt, or if there is more than one, at least one of them, has an unused amount.
(6)See section 290 for an explanation of when a taxed receipt has an “unused amount”.
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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’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
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liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys