Chwilio Deddfwriaeth

Chwiliad Uwch

Income Tax (Trading and Other Income) Act 2005

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

530Income tax treated as paid etc.
Nodiadau EsboniadolDangos EN

(1)An individual or trustees who are liable for tax on an amount under this Chapter are treated as having paid income tax at the lower rate on that amount.

(2)The income tax treated as paid under subsection (1) is not repayable.

(3)The amount on which an individual is treated under subsection (1) as having paid income tax is reduced if subsection (4) applies.

(4)This subsection applies if the individual’s total income is reduced by any deductions which fall to be made from the part of the income charged to tax under this Chapter.

(5)The reduction under subsection (3) is equal to the amount of those deductions.

(6)An amount on which an individual is liable to tax under this Chapter is not charged at the starting rate.

(7)This section is subject to section 531.

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