- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
230(1)Amend section 775A (transfers of rights to receive annual payments) as follows.
(2)In subsection (1), for “(4)” substitute “(2)”.
(3)For subsections (2) to (4) substitute—
“(2)This section applies to any annual payment other than—
(a)an annual payment under a life annuity;
(b)an annual payment under a pension annuity;
(c)an annual payment to which section 347A applies (certain annual payments not to form part of the income of a company for corporation tax purposes);
(d)an annual payment in respect of which, by virtue of section 727 of ITTOIA 2005 (payments by individuals arising in UK), no liability to income tax arises under Part 5 of that Act.
(3)Where this section applies, the person who sells or transfers the right to the annual payment shall be charged to tax for the chargeable period in which the sale or transfer takes place on an amount equal to the market value of the right to receive the annual payment.
(4)So far as relating to corporation tax, the charge to tax under subsection (3) has effect as an application of the charge to corporation tax on income.”
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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’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
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