- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This Chapter provides for exemptions from income tax in respect of FOTRA securities.
(2)In this Chapter “FOTRA security” means—
(a)a security issued with a condition about exemption from taxation authorised by section 22 of F(No.2)A 1931,
(b)a gilt-edged security which was issued before 6th April 1998 and without any such condition (other than 3½% War Loan 1952 Or After), or
(c)3½% War Loan 1952 Or After.
(3)In this Chapter “the exemption condition” has the meaning given by subsections (4) to (6), according to the kind of FOTRA security involved.
(4)In relation to a security within subsection (2)(a), it means the condition authorised by section 22 of F(No.2)A 1931.
(5)In relation to a security within subsection (2)(b), it means a condition with which 7.25% Treasury Stock 2007 was first issued, being a condition treated by section 161(1) of FA 1998 (non-FOTRA securities)—
(a)as a condition with which the security within subsection (2)(b) was issued, and
(b)as a condition authorised in relation to its issue by section 22 of F(No.2)A 1931.
(6)In relation to 3½% War Loan 1952 Or After, it means a condition of its issue authorised by section 47 of F(No.2)A 1915.
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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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