- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (12/02/2019)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2019
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2019 c. 1
- SCHEDULE 15
- PART 13
- Sale by the second...
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Changes over time for: Cross Heading: Sale by the second purchaser or subsequent sale
Alternative versions:
- 12/02/2019- Amendment
- 12/02/2019
Point in time
Status:
Point in time view as at 12/02/2019.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2019, Cross Heading: Sale by the second purchaser or subsequent sale.
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Sale by the second purchaser or subsequent saleU.K.
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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