Chwilio Deddfwriaeth

Chwiliad Uwch

Income Tax Act 2007

Status:

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

820Meaning of “qualifying period”
This adran has no associated Nodiadau Esboniadol

(1)This section applies for the purposes of this Chapter.

(2)If section 819 applies for the purposes of section 813, a “qualifying period” means—

(a)the tax year in which the transaction income is chargeable to income tax, or

(b)a period of not more than 5 years comprising two or more tax years including that one.

(3)If section 819 applies for the purposes of section 816, a “qualifying period” means—

(a)the accounting period of the non-UK resident company in which the transaction in question is carried out, or

(b)a period of not more than 5 years comprising two or more complete accounting periods including that one.

Yn ôl i’r brig

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Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

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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