- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
3(1)In Schedule 26 of FA 2003 (non-resident companies: transactions through broker, investment manager or Lloyd’s agent), for paragraph 3(3) and (4) substitute—
“(3)In sub-paragraph (1) “investment transaction” means any transaction of a description specified for the purposes of this paragraph in regulations made by the Commissioners for Her Majesty’s Revenue and Customs.
(4)Provision made in regulations under sub-paragraph (3) may, in particular, have effect in relation to accounting periods current on the day on which the regulations are made.”
(2)In section 828(2) of ICTA (orders and regulations), after “Finance Act 1989” insert “or paragraph 3(3) of Schedule 26 to the Finance Act 2003”.
4ITA 2007 is amended as follows.
5(1)Section 827 (meaning of “investment transaction”) is amended as follows.
(2)For subsections (2) and (3) substitute—
“(2)In this section “investment transaction” means any transaction of a description specified for the purposes of this section in regulations made by the Commissioners for Her Majesty’s Revenue and Customs.
(3)Provision made in regulations under subsection (2) may, in particular, have effect in relation to the tax year current on the day on which the regulations are made.”
6(1)Section 1014(2) (orders and regulations under the Income Tax Acts: excluded powers) is amended as follows.
(2)In paragraph (g)(iia), omit “and”.
(3)After paragraph (g)(iia) insert—
“(iib)section 827(2) (meaning of “investment transaction”), and”.
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