- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)A person must make a return to an officer of Revenue and Customs if—
(a)the person makes a chargeable payment within 5 years after the making of an exempt distribution, and
(b)the chargeable payment consists of a transfer of money’s worth.
(2)The return under subsection (1) must give details of—
(a)the transaction effecting the transfer,
(b)the name and address of each recipient,
(c)the value of what is transferred to each recipient, and
(d)any payment of money which accompanies the transfer and is itself a chargeable payment.
(3)A person must make a return to an officer of Revenue and Customs if, within 5 years after the making of an exempt distribution, the person makes a payment or transfer of money’s worth which—
(a)is made for genuine commercial reasons and does not form part of a scheme or arrangement the main purpose or one of the main purposes of which is the avoidance of tax, but
(b)would be a chargeable payment if that were not so.
(4)In subsection (3)(a) “tax” includes stamp duty and stamp duty land tax.
(5)Subsection (3) does not apply if a notification under section 1092(5) (payment not to be treated as a chargeable payment merely because of a connection between two companies) has effect in relation to the payment or transfer.
(6)In the case of a transfer, the return under subsection (3) must give the following information—
(a)details of the transaction which effects the transfer,
(b)the name and address of each recipient,
(c)the value of what is transferred to each recipient, and
(d)a statement of the circumstances by reason of which the transfer is not a chargeable payment.
(7)In the case of a payment, the return under subsection (3) must give the following information—
(a)the name and address of each recipient,
(b)the amount of the payment made to each recipient, and
(c)a statement of the circumstances by reason of which the payment is not a chargeable payment.
(8)The return under subsection (1) or (3) must be made within 30 days after the transfer or payment.
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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.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys