- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This section applies if a payment of yearly interest arising in the United Kingdom is made—
(a)by a company,
(b)by a local authority,
(c)by or on behalf of a partnership of which a company is a member, or
(d)by any person to another person whose usual place of abode is outside the United Kingdom.
(2)The person by or through whom the payment is made must, on making the payment, deduct from it a sum representing income tax on it at the savings rate in force for the tax year in which it is made.
(3)But see—
(a)sections 875 to 888 as to circumstances in which the duty to deduct a sum under this section is disapplied, and
(b)Chapter 11 (payments between companies etc) for a further exception from the duty to deduct under this section.
(4)See also regulations made under section 17(3) of F(No.2)A 2005 (authorised investment funds)—
(a)for provision treating certain amounts shown in the distribution accounts of authorised investment funds as payments of yearly interest, and
(b)for exceptions from the duty to deduct under this section which would otherwise apply to such payments.
(5)For the purposes of subsection (1) the following are to be treated as payments of yearly interest—
(a)a payment of interest made by a registered industrial and provident society in respect of any mortgage, loan, loan stock or deposit, and
(b)any interest, dividend, bonus or other sum payable to a shareholder of such a society by reference to the amount of the shareholder’s holding in the share capital of the society.
(6)For the purposes of subsection (1)—
(a)a payment made by a company in a fiduciary or representative capacity is not to be treated as a payment made by the company, and
(b)a payment made by a local authority in a fiduciary or representative capacity is not to be treated as a payment made by the local authority.
(7)For provision about the collection of income tax in respect of a payment from which a sum must be deducted under this section—
(a)see Chapter 15 if the person making the payment is a UK resident company, and
(b)otherwise see Chapter 16.
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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’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
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