Chwilio Deddfwriaeth

Chwiliad Uwch

Income Tax Act 2007

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

421Admission rights: supplementary
This adran has no associated Nodiadau Esboniadol

(1)This section applies for the purposes of section 420.

(2)Condition C is to be treated as met even if the right does not apply on days which are specified by the charity as event days, provided no more than 5 days are so specified in relation to the applicable period.

(3)The applicable period is—

(a)the period during which the right applies, in the case of a right which applies for a period of 12 months, or

(b)each calendar year during all or part of which the right applies, in the case of a right which applies for a period of more than 12 months.

(4)An “event day” is a day on which an event is to take place on the premises to which the right relates.

(5)In condition D the “same right of admission” means a right relating to the same property, classes of persons and periods of time as the right received in consequence of the gift.

Yn ôl i’r brig

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