- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
11.—(1) The income of an exempt unauthorised unit trust for a tax year is taken to be the income of the exempt unauthorised unit trust arising in a basis period for the tax year.
(2) The general rule is that the basis period for a tax year for an exempt unauthorised unit trust is the period of 12 months ending with the accounting date in that year.
(3) The accounting date, in relation to a tax year, means—
(a)the date in the tax year to which accounts are drawn up, or
(b)if there are two or more such dates, the latest of them.
(4) If there is no accounting date in the first tax year that the trust is an exempt unauthorised unit trust but there is an accounting date in the following tax year—
(a)there is no basis period for the first tax year (so that the trust has no income for that year), but
(b)the basis period for the following year is the period of account ending with the accounting date in that year.
(5) If there is no accounting date in the first two tax years that the trust is an exempt unauthorised unit trust—
(a)there is no basis period for the first tax year (so that the trust has no income for that year), but
(b)the basis period for the second tax year is the period beginning on the first date of the period of account and ending on the 5 April in that year.
(6) Otherwise, if there is no accounting date in the tax year, the basis period is the period of 12 months beginning immediately after the end of the basis period for the previous tax year.
(7) If the basis period for a tax year does not coincide with a period of account of an exempt unauthorised unit trust, either of the steps in paragraph (8) must be taken if necessary in order to arrive at the amount of the income of the trust treated under regulation 14 as if it were accrued income profits arising in a basis period.
(8) The steps are—
(a)apportioning the income of a period of account to the parts of that period falling in different basis periods, and
(b)adding the income of a period of account (or part of a period) to the income of other periods of account (or parts),
and the steps must be taken by reference to the number of days in the periods concerned.
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.
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