- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)For the purposes of section 494(1)(d) a holding in an open-ended investment company, a unit trust scheme or an offshore fund is a qualifying holding at any time if—
(a)at that time, or
(b)at any other time in the relevant accounting period,
the company, scheme or fund would itself fail to meet the qualifying investments test, even on the assumption in subsection (2).
(2)The assumption is that investments of the company, scheme or fund are qualifying investments in relation to the company, scheme or fund only if they are within section 494(1)(a), (b), (c), (e), (f), (g) or (h).
(3)In this section “holding”—
(a)in relation to an open-ended investment company, means—
(i)except where sub-paragraph (ii) applies, shares in the company, and
(ii)in a case where under section 468A(3) of ICTA part of an umbrella company is regarded as an open-ended investment company, rights in the separate pool in question,
(b)in relation to a unit trust scheme, means an entitlement to a share in the investments of the scheme, and
(c)in relation to an offshore fund, means—
(i)shares in any company by which the fund is constituted, or
(ii)an entitlement to a share in the investments of the fund.
(4)In this section “relevant accounting period” means the accounting period referred to in section 490(1).
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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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