- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
11.—(1) Regulation 3 does not apply if conditions A and B are met.
(a)Condition A is that arrangements have been made which, but for this regulation would result in a person obtaining an exemption under regulation 3 in respect of income, a payment or transfer.
(b)Condition B is that those arrangements have, or form part of arrangements which have, as their main purpose, or one of their main purposes, the obtaining of that exemption.
(2) Regulation 10(1) does not apply if conditions C and D are met.
(a)Condition C is that arrangements have been made which, but for this regulation would result in a person obtaining the benefit of regulation 10(1) in respect of an activity.
(b)Condition D is that those arrangements have, or form part of arrangements which have, as their main purpose, or one of their main purposes, the obtaining of that benefit.
(3) Regulation 10(2) does not apply if conditions E and F are met.
(a)Condition E is that arrangements have been made which, but for this regulation would result in a person obtaining an exemption under regulation 10(2) in respect of income, a payment or transfer.
(b)Condition F is that those arrangements have, or form part of arrangements which have, as their main purpose, or one of their main purposes, the obtaining of that exemption.
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