Chwilio Deddfwriaeth

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Income Tax (Trading and Other Income) Act 2005

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

834Arrangements treated as repayment of UK-linked debts
This adran has no associated Nodiadau Esboniadol

(1)A person to whom money has been lent (“the borrower”) is treated for the purposes of section 833 as using relevant foreign income to satisfy a debt if conditions A and B are met.

(2)Condition A is that the borrower uses the income in such a way that the lender holds money or property representing the income on behalf or on account of the borrower in such circumstances that it is available to the lender to satisfy the debt (by set-off or otherwise).

(3)Condition B is that under an arrangement between the borrower and the lender—

(a)the amount for the time being owed by the borrower to the lender, or

(b)the time at which the debt is to be satisfied,

depends in any respect, directly or indirectly, on the amount or value the lender holds on behalf or on account of the borrower as mentioned in subsection (2).

(4)In this section “lender”, in relation to money lent, includes any person for the time being entitled to repayment.

Yn ôl i’r brig

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