- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
4(1)There is a “relevant offshore asset move” if, at a time when P is the beneficial owner of an asset (“the qualifying time”)—
(a)the asset ceases to be situated or held in a specified territory and becomes situated or held in a non-specified territory,
(b)the person who holds the asset ceases to be resident in a specified territory and becomes resident in a non-specified territory, or
(c)there is a change in the arrangements for the ownership of the asset,
and P remains the beneficial owner of the asset, or any part of it, immediately after the qualifying time.
(2)Whether a territory is a “specified territory” or “non-specified territory” is to be determined, for the purposes of sub-paragraph (1), as at the qualifying time.
(3)Where—
(a)an asset of which P is the beneficial owner (“the original asset”) is disposed of, and
(b)all or part of any proceeds from the sale of the asset are (directly or indirectly) reinvested in another asset of which P is also the beneficial owner (“the new asset”),
the original asset and the new asset are to be treated as the same asset for the purposes of determining whether there is a relevant offshore asset move.
(4)“Asset” has the meaning given in section 21(1) of TCGA 1992, but also includes sterling.
(5)“Specified territory” means a territory specified in regulations made by the Treasury by statutory instrument; and references to “non-specified territory” are to be construed accordingly.
(6)Regulations under sub-paragraph (5) are subject to annulment in pursuance of a resolution of the House of Commons.
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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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