- 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 624(1) does not apply to any qualifying income which arises under a UK trust if—
(a)it is given by the trustees to a charity in the tax year in which it arises, or
(b)it is income to which a charity is entitled under the terms of the trust.
(2)In this section “qualifying income” means—
(a)income which is to be accumulated,
(b)income which is payable at the discretion of the trustees or any other person (whether or not the trustees have power to accumulate it), or
(c)income which (before being distributed) is income of any person other than the trustees.
(3)Subsection (4) applies if in any tax year qualifying income which arises under a UK trust from different sources exceeds the total of—
(a)the amount of that income which falls within subsection (1), and
(b)the amount of that income which falls within section 630(1) (comparable exception for income of unmarried minor children of settlor).
(4)The amount of the qualifying income from different sources which falls within subsection (1) above is rateably apportioned between those sources.
(5)This does not affect the operation of any requirement that the whole, or any specified part, of the income from a particular source is to be given to a charity.
(6)In this section—
“charity” includes each of the bodies mentioned in section 507 of ICTA (the National Heritage Memorial Fund, the British Museum etc.),
“resident”, in relation to the trustees of a trust, is to be read in accordance with section 110 of FA 1989 (residence of trustees), and
“UK trust” means a trust whose trustees are UK resident.
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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.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys