Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2009

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Reportable events and transactions

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8(1)For the purposes of this Schedule an event or transaction is “reportable”, in relation to a reporting body, if—

(a)it is of a value exceeding £100 million,

(b)it is within sub-paragraph (2), and

(c)it is not an excluded transaction (see paragraph 9).

(2)An event or transaction is within this sub-paragraph if—

(a)it is an issue of shares or debentures by a foreign subsidiary,

(b)it is a transfer by the reporting body, or a transfer caused or permitted by the reporting body, of shares or debentures of a foreign subsidiary in which the reporting body has an interest,

(c)where the reporting body is a party to an arrangement under paragraph 6, it is a transfer by another party to the arrangement, or a transfer caused or permitted by such a party, of shares or debentures of a foreign subsidiary in which that party has an interest,

(d)it results in a foreign subsidiary becoming, or ceasing to be, a controlling partner in a partnership, or

(e)it is of a description specified in regulations made by the Commissioners.

(3)For the purposes of sub-paragraph (2)(d) a foreign subsidiary is a “controlling partner” in a partnership if, whether alone or taken together with one or more other partners that are subsidiaries, it controls the partnership.

(4)The Commissioners may by regulations make provision about how the value of an event or transaction is to be determined for the purposes of this paragraph.

(5)Regulations under sub-paragraph (4) may, in particular, in the case of a transaction that is one of a series of transactions, include provision attributing to the transaction the value of other transactions in the series.

(6)Regulations under this paragraph may—

(a)make provision by reference to standards or other documents issued by any person, or

(b)make different provision for different cases or purposes.

(7)The Commissioners may by order amend sub-paragraph (1)(a) so as to substitute a higher amount for the amount for the time being mentioned there.

Yn ôl i’r brig

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