Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2021

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

4(1)Section 85 (liability for tax) is amended as follows.

(2)After subsection (2) insert—

“(2A)Where relief is withdrawn to any extent under paragraph 5L of Schedule 4A (qualifying housing co-operatives) in a case to which paragraph 5L(4) or (7) applies—

(a)subsection (1) does not apply in relation to the additional tax payable as a result of the withdrawal of the relief, and

(b)the relevant successor is liable to pay that additional tax.

(2B)In subsection (2A) “the relevant successor” has the same meaning as it has in subsections (1C), (1D) and (3)(e) of section 81 (see subsections (6) and (7) of that section).”

(3)In subsection (3), for “and 6H” substitute “, 6H and 6I”.

(4)In subsection (4), for the words from “means” to the end substitute “has the same meaning as in section 81ZA (see subsections (6) and (7) of that section)”.

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