- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)The requirements of the 20% rule are met if conditions A and B are met.
(2)Condition A is that in relation to a qualifying period it has been or is the intention of the investment manager and the persons connected with the investment manager that at least 80% of the non-UK resident’s relevant disregarded income should consist of amounts to which none of them has a beneficial entitlement.
(3)Condition B is that, so far as there is a failure to fulfil that intention, that failure—
(a)is attributable (directly or indirectly) to matters outside the control of the investment manager and persons connected with the investment manager, and
(b)does not result from a failure by any of them to take such steps as may be reasonable for mitigating the effect of those matters in relation to the fulfilment of that intention.
(4)This section needs to be read with—
section 820 (meaning of “qualifying period”),
section 821 (meaning of “relevant disregarded income”), and
section 822 (meaning of “beneficial entitlement”).
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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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