- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
258For section 87 (interest on income tax on company payments) substitute—
(1)Income tax which is assessable under Chapter 15 of Part 15 of ITA 2007 carries interest at the rate applicable under section 178 of the Finance Act 1989 from the date when it was due under section 951 of ITA 2007 until payment.
(2)Subsection (1) applies—
(a)whether or not an assessment is made, and
(b)whether or not income tax which is assessed has been paid when the assessment is made.
(3)Subsection (1) applies even if the date when the income tax should have been paid is a non-business day as defined by section 92 of the Bills of Exchange Act 1882.
(4)Subsection (5) applies to any income tax which—
(a)was payable under Chapter 15 of Part 15 of ITA 2007 (collection: deposit-takers, building societies and certain companies) in respect of payments within section 946 of that Act made in a return period,
(b)was not paid on the date when it was due under section 951 of that Act, and
(c)has subsequently been discharged or repaid under section 953 of that Act because the person who made the payments received payments on which it suffered income tax by deduction in a later return period.
(5)The income tax carries interest under subsection (1) from the date when it was due under section 951 of ITA 2007 until the earliest of—
(a)the date when the income tax was paid,
(b)the date when the person delivered a return for the later return period, and
(c)the expiry of 14 days after the end of that period,
but subsection (1) does not otherwise apply to the income tax.
(6)In this section “return period” means a period for which a return is required to be made under Chapter 15 of Part 15 of ITA 2007.”
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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’.
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