- 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.
(This note is not part of the Regulations)
These Regulations make amendments to the Venture Capital Trust (Winding up and Mergers) (Tax) Regulations 2004 (“the 2004 Regulations”) consequent upon the coming into force of amendments made to the Income Tax Act 2007 (“the 2007 Act”) by the Finance (No. 3) Act 2010 (“the 2010 Act”).
Regulation 1 provides for citation, commencement and effect.
Regulation 2 introduces the amendments to the 2004 Regulations.
Regulation 3 amends regulation 2 of the 2004 Regulations by making new interpretative provisions consequent on the amendments to the 2007 Act by the 2010 Act. In particular, the amendment to the definition of the 30% test reflects the fact that this requirement now applies only to either a) shares purchased with money raised before the commencement of the amendments made by the 2010 Act to section 274 of the 2007 Act or b) shares purchased before the commencement of the amendments made by the 2010 Act.
Regulations 4 to 12 amend regulations 3, 4, 6, 8, 9, 11, 12, 13 and 14 of the 2004 Regulations by substituting references to the 2007 Act for references to provisions in the Income and Corporation Taxes Act 1988.
Regulation 13 substitutes references to “Commissioners” for references to “Board” in regulations 3, 9, 10 and 14 of the 2004 Regulations.
The impact on business, charities or voluntary bodies and the public sector were recorded in an Impact Assessment covering the primary legislation which these Regulations help to implement. The Impact Assessment can be found at: http://www.hmrc.gov.uk/budget2010/vent-cap-ent-man-ia-2540.htm.
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.
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
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