- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This Part imposes charges to income tax under—
(a)Chapter 2 (interest),
(b)Chapter 3 (dividends etc. from UK resident companies etc.),
(c)Chapter 4 (dividends from non-UK resident companies),
(d)Chapter 5 (stock dividends from UK resident companies),
(e)Chapter 6 (release of loan to participator in close company),
(f)Chapter 7 (purchased life annuity payments),
(g)Chapter 8 (profits from deeply discounted securities),
(h)Chapter 9 (gains from contracts for life insurance etc.),
(i)Chapter 10 (distributions from unauthorised unit trusts),
(j)Chapter 11 (transactions in deposits),
(k)Chapter 12 (disposals of futures and options involving guaranteed returns), and
(l)Chapter 13 (sales of foreign dividend coupons).
(2)Part 6 deals with exemptions from the charges under this Part.
(3)See, in particular, any exemptions mentioned in the particular Chapters.
(4)The charges under this Part apply to non-UK residents as well as UK residents but this is subject to section 368(2) (charges on non-UK residents only on UK source income).
(5)This section needs to be read with the relevant priority rules (see sections 2 and 366).
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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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