- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This section applies if a person (“A”) is assessed to tax under this Chapter in respect of consideration receivable by another person (“B”).
(2)Consideration is not regarded as having become receivable by B for this purpose until B can effectively enjoy or dispose of it.
(3)A is entitled to recover from B any part of the tax which A has paid.
(4)If any part of the tax remains unpaid at the end of the period of 6 months beginning with the date when it became due and payable, it is recoverable from B as if B were the person assessed.
(5)Subsection (4) does not affect the right to recover the tax from A.
(6)For the purposes of this section, any income which an individual is treated as having as a result of this Chapter (the “land income”) is treated as the highest part of the individual’s total income.
(7)But if in the tax year—
(a)more than one gain is treated as the individual’s land income, or
(b)the individual is also treated as having income as a result of Chapter 4 (sales of occupation income),
only a just and reasonable proportion of each gain treated as land income is to be treated as the highest part of the individual’s total income.
(8)See section 1012 for the relationship between—
(a)the rules in subsections (6) and (7), and
(b)other rules requiring particular income to be treated as the highest part of a person’s total income.
(1)For the purposes of section 768(3), an officer of Revenue and Customs must, if required to do so, produce a certificate specifying—
(a)the amount of income in respect of which tax has been paid, and
(b)the amount of tax paid.
(2)The certificate is conclusive evidence of any facts stated in it.
(3)See also section 944 (under which directions may be given for payments within this Chapter to non-UK residents to be made under deduction of tax).
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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.
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