- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (10/12/2014)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 15/09/2016
Point in time view as at 10/12/2014. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Income Tax Act 2007, Section 859.
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(1)This section applies to an investment with a deposit-taker or building society which meets the Scottish partnership condition in section 856(4).
(2)The investment is not a relevant investment if—
(a)an appropriate person has made the declaration set out in subsection (3) to the deposit-taker or building society,
(b)the declaration contains the undertaking set out in subsection (4),
(c)the declaration contains the name and principal residential address of each of the partners,
(d)the declaration contains such other information as the Commissioners for Her Majesty's Revenue and Customs may reasonably require, and
(e)the declaration is in such form as the Commissioners may prescribe or authorise.
(3)The declaration is that, at the time when the declaration is made, all of the partners of the partnership are [F1non-UK resident].
(4)The undertaking is an undertaking by the person making it to notify the person to whom it is made if any partner in respect of whom it is made becomes F2... UK resident.
(5)In this section “appropriate person” means—
(a)the partnership that is beneficially entitled to the interest on the investment, or
(b)a person to whom any such interest is payable.
Textual Amendments
F1Words in s. 859(3) substituted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 69(1)(a) (with Sch. 46 para. 69(2))
F2Word in s. 859(4) omitted (with effect in accordance with Sch. 46 para. 72 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 69(1)(b) (with Sch. 46 para. 69(2))
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