Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2006

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Capital gains tax

74Exception to “bed and breakfasting” rules etc

(1)TCGA 1992 is amended as follows.

(2)In section 106A (identification of securities: general rules for capital gains tax), after subsection (5) (acquisition of securities within 30 days after disposing of securities of same class) insert—

“(5A)Subsection (5) above shall not require securities to be identified with securities which the person making the disposal acquires at a time when—

(a)he is neither resident nor ordinarily resident in the United Kingdom, or

(b)he is resident or ordinarily resident in the United Kingdom but is Treaty non-resident.”.

(3)In section 288 (interpretation), after subsection (7A) (meaning of “surrender” in application of Act to Scotland) insert—

“(7B)For the purposes of this Act, a person is Treaty non-resident at any time if, at that time, he falls to be regarded as resident in a territory outside the United Kingdom for the purposes of double taxation relief arrangements having effect at that time.”.

(4)In consequence of the amendment made by subsection (3)—

(a)in section 10A (temporary non-residents), omit subsection (9A) (meaning of “Treaty non-resident”), and

(b)in section 83A (trustees both resident and non-resident in a year of assessment), omit subsection (5) (meaning of “Treaty non-resident”).

(5)The amendment made by subsection (2) has effect in relation to any acquisition made at any time on or after 22nd March 2006.

(6)The amendments made by subsections (3) and (4) have effect in relation to any time on or after 22nd March 2006.

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