There are currently no known outstanding effects for the Finance Act 2012, Paragraph 78.
78U.K.In section 185 (deemed disposal of assets on company ceasing to be UK resident), after subsection (4) insert—
“(4A)Subsection (4) applies to an overseas life insurance company in the case of its long-term business with—
(a)the omission from paragraph (a) of the words “are situated in the United Kingdom and”; and
(b)the omission from paragraph (b) of the words “are so situated and”.”
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.
