Chwilio Deddfwriaeth

Chwiliad Uwch

Income Tax Act 2007

Status:

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

647Makers of manufactured payments
This adran has no associated Nodiadau Esboniadol

(1)This section applies if the manufactured payments conditions are met.

(2)The manufactured payments conditions are that—

(a)securities are transferred without accrued interest to a person (“the seller”),

(b)the seller makes a contract for the sale of securities of that kind (“the seller’s contract”), and

(c)any contract under which the securities are transferred to the seller, or the seller’s contract itself, is a manufactured payments contract.

(3)The seller is an excluded transferee in relation to the transfer to the seller if the nominal value of the securities subject to the seller’s contract equals or exceeds that of the securities transferred to the seller.

(4)The seller is an excluded transferor in relation to the transfer of securities under the seller’s contract.

(5)See section 663 (transfers without accrued interest to makers of manufactured payments) for cases where that nominal value is less than that of the securities transferred to the seller.

(6)In this section “manufactured payments contract” means a contract under which the seller is required to pay another person manufactured interest or a manufactured overseas dividend as mentioned in section 578 or 581.

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