- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
3.—(1) In these Regulations “associate”–
(a)in relation to an individual, has the meaning given by section 417(3) and (4) of the Taxes Act(1), subject to the following provisions of this regulation;
(b)in relation to a company, means a person connected with the company within the meaning of section 839 of the Taxes Act(2); and
(c)in relation to a partnership, means any associate of a member of the partnership.
(2) Where an individual has an interest in shares or obligations of the company as a beneficiary of an employee benefit trust, the trustees are not regarded as associates of his by reason only of that interest except in the following circumstances.
(3) The exception is where–
(a)the individual, either on his own or with one or more of his associates, or
(b)any associate of his, with or without other such associates,
has been the beneficial owner of, or able (directly or through the medium of other companies or by any other indirect means) to control, more than 5 per cent. of the ordinary share capital of the company.
(4) In paragraph (2) “employee benefit trust” has the same meaning as in paragraph 7 of Schedule 8 to the Taxes Act(3).
Section 417 was amended by paragraph 6 of Schedule 17 to the Finance Act 1995 (c. 4).
Section 839 was amended by paragraph 20 of Schedule 17 to the Finance Act 1995.
Paragraph 7 was amended by paragraph 9 of Schedule 4, paragraph 18 of Schedule 12, and Parts IV and V of Schedule 17, to the Finance Act 1989 (c. 26). Chapter III of Part V of the Taxes Act (profit-related pay), which includes Schedule 8 to that Act, was repealed in relation to payments made by reference to profit periods beginning on or after 1st January 2000 by section 61(2) of, and Part VI(3) of Schedule 18 to, the Finance Act 1997 (c. 16).
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.
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:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys