Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
27(1)For paragraph 17(4) of Schedule A1 (taper relief: meaning of “derived property”) substitute—
“(4)In this paragraph “derived property”, in relation to any property, means—
(a)income from that property,
(b)property directly or indirectly representing—
(i)proceeds of that property, or
(ii)proceeds of income from that property, or
(c)income from property which is derived property by virtue of paragraph (b) above.”
(2)In paragraph 17(5) of Schedule A1 (property settled by company) for “section” substitute “paragraph”.
(3)Paragraph 17(6) of Schedule A1 (meaning of “settlor”) shall cease to have effect.
(4)In paragraph 20(2) of Schedule A1 (application of section 79 to paragraph 20(1)) for “Subsections (1) to (5)” substitute “Subsections (1) to (5A)”.
(5)Sub-paragraphs (1) and (3) shall have effect for the purpose of determining whether a company which is a settlor in relation to a settlement (whenever created) is to be regarded as having an interest in the settlement for the purposes of paragraph 17(1) of Schedule A1 on or after 6th April 2006.
(6)Sub-paragraph (4) shall have effect to determine any question arising on or after 6th April 2006 as to whether, for the purposes of Schedule A1, settled property in relation to a settlement (whenever created) originated from more than one settlor (irrespective of when the property was provided).
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