Chwilio Deddfwriaeth

Chwiliad Uwch

The Income Tax (Paying and Collecting Agents) Regulations 1996

Help about what version

Pa Fersiwn

  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
  • Gwreiddiol (a wnaed Fel)
Help about opening options

Dewisiadau Agor

Rhagor o Adnoddau

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.

Declaration by eligible person or appropriate person

4.—(1) Subsection (1) of section 118G shall not apply as regards a relevant payment or a relevant receipt, other than a payment or receipt to which subsection (4)(f) of that section applies, unless a declaration in writing relating to the payment or receipt has been made by the eligible person or by an appropriate person to the paying agent or, as the case may be, the collecting agent concerned, confirming that, to the best of the eligible person’s or appropriate person’s knowledge and belief, the requirements of that section with respect to the payment or receipt are satisfied.

(2) Subject to paragraphs (3) to (5), a declaration under paragraph (1) shall be regarded as relating to a relevant payment or a relevant receipt if—

(a)the chargeable date for the payment or receipt falls—

(i)in the month in which the declaration is made to the paying agent or collecting agent, or

(ii)where the declaration is made within the period of 14 days commencing with the first day of a month, in the preceding month; or

(b)the payment is made, or the receipt is received or arises, after the end of the month in which the declaration is made.

(3) A declaration under paragraph (1) shall not be regarded as relating to a relevant payment or a relevant receipt if, prior to receipt of the declaration, the paying agent or collecting agent to whom it is made has furnished a certificate under section 118E(4) with respect to that payment or receipt.

(4) A declaration under paragraph (1) shall not be regarded as relating to more than one relevant payment in respect of foreign holdings that are in bearer form.

(5) A declaration under paragraph (1) shall not be regarded as relating to a relevant payment or relevant receipt if the agent concerned—

(a)receives a notification relating to that payment or receipt in accordance with the undertaking contained in the declaration,

(b)receives a notice from the Board under regulation 10(2) relating to that payment or receipt, or

(c)has reason to believe, by reference to information in his possession, that the declaration is, or has become, incorrect as respects that payment or receipt.

Yn ôl i’r brig

Options/Help

Print Options

Close

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’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill