- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)A joint venture company is chargeable to tax under section 538 (entry charge) if, after the giving of a notice under section 586(2) in respect of the company, condition A or B is met.
(2)Condition A is met if—
(a)the company that gave the notice under section 586(2) becomes the principal company of a group UK REIT,
(b)it gives a notice under section 586(1) in respect of the joint venture company, and
(c)its shareholding in the joint venture company has increased (but not to 75% or more) between the giving of the two notices.
(3)Condition B is met if the company that gave the notice under section 586(2)—
(a)increases its shareholding in the joint venture company to at least 75%, and
(b)gives a notice under section 523 (such that the joint venture company becomes a member of the new group UK REIT resulting from the notice).
(4)A joint venture company is chargeable to tax under section 538 if, after the giving of a notice under section 586(1) in respect of the company, the venturer holding in the company increases to at least 75% (and accordingly the company becomes a member of the venturing group).
(5)“The venturer holding” means the sum of the beneficial interests in the joint venture company held by members of the venturing group.
(6)Tax is chargeable as a result of subsection (1) or (4) in respect of the reduced notional amount.
(7)“The reduced notional amount” means—
(a)an amount of notional income calculated in accordance with section 539, less
(b)the amount of notional income already charged to tax under section 538 when the notice under 586(1) or (2) (as the case may be) was first given in relation to the joint venture company.
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