- 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 non-UK resident sells the whole or part of any patent rights and is chargeable in respect of the sale—
(a)to income tax under section 587 of ITTOIA 2005, or
(b)to corporation tax under section 524(3) of ICTA.
(2)The person by or through whom the proceeds of the sale are paid must, on making any payment of—
(a)the proceeds, or
(b)an instalment of the proceeds,
deduct from it a sum representing income tax on the chargeable amount at the basic rate in force for the tax year in which the payment is made.
(3)In subsection (2) “the chargeable amount” means—
(a)so much of the proceeds or instalment as consists of a capital sum, less
(b)any incidental expenses of the sale which are deducted before payment.
(4)Sections 597 to 599 of ITTOIA 2005 (licences connected with patents etc) apply for the purposes of this section as they apply for the purposes of sections 587 to 596 of that Act.
(5)Section 4 of CAA 2001 (meaning of “capital sums” etc) applies in relation to this section as it applies in relation to that Act.
(6)For further provision about the sum required to be deducted, see—
(a)section 595 of ITTOIA 2005 (certain rules affecting the seller’s income tax position do not affect the amount to be deducted), and
(b)section 524(9) of ICTA (certain rules affecting the seller’s corporation tax position do not affect the amount to be deducted).
(7)See Chapter 11 (payments between companies etc) for an exception from the duty to deduct sums representing income tax under this section.
(8)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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