- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (12/02/2019)
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Finance Act 2019
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Changes over time for: Paragraph 91
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- 12/02/2019- Amendment
- 12/02/2019
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91U.K.In the case of a sale by the second purchaser, or a subsequent sale, of an interest within paragraph 81(c) in respect of which the parties make a TTH election—
(a)references in paragraph 86 to the original TTH amount are references to the original TTH amount in relation to each election,
(b)amounts in relation to earlier elections are to be applied for the purposes of paragraph 86(1) and (3) before amounts in relation to later elections,
(c)the provisions of paragraph 87 apply in relation to the second purchaser, and each subsequent purchaser, as they apply in relation to the first purchaser, and
(d)in paragraph 90—
(i)the reference to the first purchaser in sub-paragraph (1) is treated as including a reference to the second purchaser, or a subsequent purchaser, and
(ii)sub-paragraph (2) applies in relation to each subsequent purchaser as it applies in relation to the second purchaser.
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