- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Subsection (2) applies if—
(a)each of conditions A to D of section 142 is met, and
(b)income tax is payable by reference to the amount of the savings income received in the United Kingdom.
(2)For income tax purposes, the amount received is increased by the amount of special withholding tax—
(a)levied in respect of it, and
(b)in respect of which a claim under this Part has been made.
(3)Subsection (4) applies if—
(a)each of conditions A to D of section 142 is met, and
(b)capital gains tax is payable by reference to the amount of the chargeable gain received in the United Kingdom.
(4)For capital gains tax purposes, the amount received is increased by the amount given by—
where—
SWT is the amount of special withholding tax—
levied in respect of the whole or the part of the consideration for the disposal, and
in respect of which a claim has been made under this Part,
GUK is the amount of the chargeable gain received in the United Kingdom, and
G is the amount of the chargeable gain accruing to the person on the disposal.
(5)Subsection (6) applies if—
(a)each of conditions A to D of section 142 is met, and
(b)neither subsection (2) nor subsection (4) applies.
(6)In calculating—
(a)the amount of the income for income tax purposes, or
(b)the amount of any chargeable gain for capital gains tax purposes,
no deduction is to be made for special withholding tax in respect of which a claim has been made under this Part (whether special withholding tax in respect of the same, or any other, income or in respect of the same, or any other, chargeable gains).
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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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Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
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