Chwilio Deddfwriaeth

The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017

 Help about what version

Pa Fersiwn

  • Y Diweddaraf sydd Ar Gael (Diwygiedig)
  • Gwreiddiol (a wnaed Fel)
 Help about opening options

Dewisiadau AgorExpand opening options

Status:

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.

Provision of services to members of the same group

This adran has no associated Memorandwm Esboniadol

3.—(1) A person (“A”) who carries on a relevant business is not to be treated as a promoter in relation to a notifiable proposal or a notifiable arrangement(1) where—

(a)A is a company;

(b)A provides services to a company (“B”) in connection with—

(i)the notifiable proposal on the relevant date; or

(ii)the notifiable arrangement; and

(c)B is a member of the same group as A.

(2) In paragraph (1)—

“relevant business” has the same meaning as in paragraph 8(4) of the Schedule;

“the relevant date” has the same meaning as in paragraph 11(3) of the Schedule.

(3) In paragraph (1)(c), whether B is a member of the same group as A is to be determined in accordance with paragraph 8(7) of the Schedule.

(1)

See paragraph 3 of the Schedule for the definitions of “notifiable proposal” and “notifiable arrangements”.

Yn ôl i’r brig

Options/Cymorth