Chwilio Deddfwriaeth

Chwiliad Uwch

Income Tax Act 2007

Status:

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

837Jointly held property: declarations of unequal beneficial interests

This adran has no associated Nodiadau Esboniadol

(1)The individuals may make a joint declaration under this section if—

(a)one of them is beneficially entitled to the income to the exclusion of the other, or

(b)they are beneficially entitled to the income in unequal shares,

and their beneficial interests in the income correspond to their beneficial interests in the property from which it arises.

(2)The declaration must state the beneficial interests of the individuals in—

(a)the income to which the declaration relates, and

(b)the property from which that income arises.

(3)The declaration has effect only if notice of it is given to an officer of Revenue and Customs—

(a)in such form and manner as the Commissioners for Her Majesty’s Revenue and Customs may prescribe, and

(b)within the period of 60 days beginning with the date of the declaration.

(4)The declaration has effect in relation to income arising on or after the date of the declaration.

(5)The declaration continues to have effect until such time (if any) as there is a change in the beneficial interests of the individuals in either—

(a)the income to which the declaration relates, or

(b)the property from which that income arises.

Yn ôl i’r brig

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