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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
Modifications of section 432E of the Taxes Act
14.—(1) Paragraphs (2) to (4) prescribe modifications of section 432E of the Taxes Act() so far as it applies to the life or endowment business carried on by friendly societies.
(2) In subsections (1) and (5), after the words “subsection (2)”(wherever occurring) there shall be inserted the words “or, as the case may be, subsection (2A)”.
(3) In subsection (2), in paragraph (a), before the words “in a case” there shall be inserted the words “subject to subsection (2A) below,”.
(4) After subsection (2) there shall be inserted the following subsection—
“(2A) For the purposes of subsection (1) above, in a case where an amount is taken into account in accordance with section 83(2A) of the Finance Act 1989(), there shall be determined the aggregate of the amount determined in accordance with subsection (2)(a) above and
where—
CAS
and AS have the meanings given by subsection (2) above; and
RA
is the amount taken into account in accordance with section 83(2A) of the Finance Act 1989.”
Yn ôl i’r brig