- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In Chapter 3 of Part 3 of IHTA 1984 (settled property: settlements without interests in possession etc), section 58 (relevant property) is amended as follows.
(2)In subsection (1), omit the “and” at the end of paragraph (ea) and before paragraph (f) insert—
“(eb)property comprised in a decommissioning security settlement; and”.
(3)At the end insert—
“(6)For the purposes of subsection (1)(eb) above a settlement is a “decommissioning security settlement” if the sole or main purpose of the settlement is to provide security for the performance of obligations under an abandonment programme.
(7)In subsection (6)—
“abandonment programme” means an abandonment programme approved under Part 4 of the Petroleum Act 1998 (including such a programme as revised);
“security” has the same meaning as in section 38A of that Act.”
(4)This section is treated as having come into force on 20 March 1993.
(5)For the purposes of section 58 of IHTA 1984—
(a)any reference in that section to Part 4 of the Petroleum Act 1998 has effect, in relation to any period before the coming into force of that Part, as a reference to Part 1 of the Petroleum Act 1987, and
(b)section 38A of the Petroleum Act 1998 is to be treated as having come into force at the same time as this section.
(6)There is to be no charge to tax under section 65 of IHTA 1984 if the only reason for such a charge would be that property ceases to be relevant property by virtue of the coming into force of this section.
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