Point in time view as at 27/07/2010.
Finance Act 2008, Paragraph 100 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
100(1)This paragraph applies if—U.K.
(a)by virtue of section 87 or 89(2) of, or Schedule 4C to, TCGA 1992 as applied by [F1regulation 20 of the Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)], income is treated under [F2such regulations (regulation 17 of those Regulations] as arising to an individual in the tax year 2008-09 or any subsequent tax year, and
(b)the individual is not domiciled in the United Kingdom in that year.
(2)The individual is not charged to income tax on the income if and to the extent that it is treated as arising by reason of—
(a)a capital payment received (or treated as received) by the individual before 6 April 2008, or
(b)the matching of any capital payment with the OIG amount for the tax year 2007-08 or any earlier tax year.
Textual Amendments
F1Words in Sch. 7 para. 100(1)(a) substituted (with effect in accordance with reg. 1(2)(3), Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 130(2)(a)
F2Words in Sch. 7 para. 100(1)(a) substituted (with effect in accordance with reg. 1(2)(3), Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 130(2)(b)
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
