Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2021

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Capital gains tax

40Annual exempt amount

Section 1L of TCGA 1992 (which provides for an increase in the annual exempt amount to reflect increases in CPI) does not apply for the tax years 2021-22, 2022-23, 2023-24, 2024-25 and 2025-26 (so that the annual exempt amount for each of those tax years remains at £12,300).

41Hold-over relief for foreign-controlled companies

(1)In section 167 of TCGA 1992 (gifts to foreign-controlled companies), in subsection (2)(b), at the beginning insert “is or”.

(2)The amendment made by subsection (1) has effect in relation to a disposal made on or after 6 April 2021.

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Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

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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Mae'r data ar y dudalen hon ar gael yn y fformatau data amgen a restrir: