Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2008

Status:

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

Simplification of pooling etc

85(1)Section 104 (share pooling: general interpretative provisions) is amended as follows.

(2)For subsections (2) and (2A) substitute—

“(2)For the purposes of corporation tax, subsection (1) does not apply to any securities acquired by a company before 1 April 1982.

(2A)See also sections 105 to 105B and—

(a)section 106A in the case of capital gains tax, or

(b)sections 107 to 114 in the case of corporation tax.”

(3)In subsection (3), omit “, 110A”.

(4)After that subsection insert—

“(3A)For the purposes of capital gains tax section 35(2) applies in relation to a section 104 holding as if the reference to an asset were to any of the securities constituting or forming part of the section 104 holding which were held by the person making the disposal on 31 March 1982.”

(5)In subsection (5), omit “, 110A”.

Yn ôl i’r brig

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