- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
62(1)Amend section 353 (relief for payments of interest: general) as follows.
(2)In subsection (1)—
(a)omit “sections 359 to 368 of this Act and”, and
(b)for “sections 359 to 365” substitute “section 365”.
(3)For subsection (1A) substitute—
“(1A)Where a person is entitled for a year of assessment to relief under this section in respect of an amount of interest which is eligible for relief by virtue of section 365, the relief is given as a tax reduction for that tax year.
(1AA)The amount of the tax reduction is 23% of the amount of the interest.
(1AB)The tax reduction is given effect at Step 6 of the calculation in section 23 of ITA 2007.”
(4)Omit subsection (1B).
(5)In subsection (1E)—
(a)omit “under this section”,
(b)for “subsection (1B) above” substitute “section 383 of ITA 2007 (relief for interest payments)”,
(c)for “those subsections” substitute “those provisions”, and
(d)for the words from “and subsection (1A) or (1B)” to the end substitute “and subsection (1A) above or section 383 of ITA 2007 shall apply accordingly to the case in which that subsection or section applies”.
(6)Omit subsections (1F) to (1H).
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