- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2019
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Collective investment schemes to which Sch.5AAA to TCGA 1992 applies
10(1)A person is not required to make or deliver a return under this Schedule in respect of a disposal if—
(a)the disposal has an appropriate connection to a collective investment scheme for the purposes of paragraph 6 of Schedule 5AAA to TCGA 1992, and
(b)the person would not be liable under paragraph 6 of this Schedule to pay an amount on account of the person’s liability to capital gains tax for the tax year concerned.
(2)In determining whether sub-paragraph (1)(b) applies, it is to be assumed that the person is required to make a return under this Schedule in respect of the disposal.
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