- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
The Table substituted by section 72(1) of the [1992 c. 48.] Finance (No. 2) Act 1992 shall apply to chargeable transfers made in the year beginning 6th April 1994, and accordingly section 8(1) of the [1984 c. 51.] Inheritance Tax Act 1984 (indexation of rate bands) shall not apply to such transfers.
(1)In section 113B of the Inheritance Tax Act 1984 (replacement business property)—
(a)in subsections (2)(a) and (5)(b), for “twelve months” substitute, in each case, “the allowed period”; and
(b)in subsection (8), at the end add “and “allowed period” means the period of three years or such longer period as the Board may allow”.
(2)In section 124B of the Act of 1984 (replacement agricultural property)—
(a)in subsections (2)(a) and (5)(b), for “twelve months” substitute, in each case, “the allowed period”; and
(b)in subsection (8), at the end add “and “allowed period” means the period of three years or such longer period as the Board may allow”.
(3)This section applies in relation to transfers of value made, and other events occurring, on or after 30th November 1993.
(1)No property forming part of a premiums trust fund or ancillary trust fund of a corporate member shall be relevant property for the purposes of Chapter III of Part III of the Inheritance Tax Act 1984 (settlements without interests in possession).
(2)In this section “ancillary trust fund”, “corporate member” and “premiums trust fund” have the same meanings as in Chapter V of Part IV of this Act (Lloyd’s underwriters: corporations etc.).
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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’.
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