Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2012

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

ITA 2007

This adran has no associated Nodiadau Esboniadol

35In Chapter A1 of Part 14 of ITA 2007 (income tax: remittance basis), after section 809YD (inserted by Schedule 12 to this Act) insert—

“809YEException to section 809Y: gifts to the nation

(1)Section 809Y(1) does not apply to property if—

(a)it ceases to be exempt property in the second case mentioned in that section, and

(b)by no later than the time when it ceases to be exempt property, it has been donated in the circumstances described in paragraph 1 of Schedule 14 to FA 2012 (gifts to the nation).

(2)Where section 809Y(1) does not apply to property by virtue of this section, the property is to continue to be treated as not remitted to the United Kingdom even though it no longer meets any of the relevant rules.”

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