- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In a case where the person carrying on the trade mentioned in section 145(1)(b) carries it on in partnership with one or more other persons, “qualifying partner” means any individual who is a member of the partnership, except one who is entitled to a 10% or greater share—
(a)in the income profits of the partnership, or
(b)in any company that is entitled to the single-dwelling interest mentioned in section 145(1)(a), or
(c)in the partnership’s assets.
(2)“Qualifying employee” means any individual employed for the purposes of the qualifying trade, except one who—
(a)is entitled to a 10% or greater share—
(i)in the income profits of the trade, or
(ii)in any company that is entitled to the single-dwelling interest mentioned in section 145(1)(a), or
(iii)in that single-dwelling interest, or
(b)provides excluded domestic services.
(3)The reference in subsection (2)(b) to an individual who provides excluded domestic services is to an individual the duties of whose employment include the provision of services in connection with the (actual or intended) occupation, by a non-qualifying individual, of the dwelling mentioned in section 145(1)(c) (“the relevant dwelling”), or a linked dwelling.
(4)In subsection (3) “non-qualifying individual” means an individual connected with a person who is entitled to the single-dwelling interest.
(5)The following are “linked” dwellings for the purposes of subsection (3)—
(a)if the conditions in section 116(2) are met in relation to the relevant dwelling and another dwelling, that other dwelling;
(b)a dwelling that is linked to the relevant dwelling, as described in section 117(1).
(6)In this section references to employment include the holding of an office.
(7)For the purposes of subsections (1)(c) and (2)(a)(iii) persons who are entitled to a chargeable interest as beneficial joint tenants (or, in Scotland, as joint owners) are taken to be entitled to the chargeable interest as beneficial tenants in common (or, in Scotland, as owners in common) in equal shares.
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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’.
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