- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
27.—(1) Nothing in regulations 25 and 26 shall have the effect for the purposes of the Tax Acts of enabling any—
(a)set-off or matching of an amount to be made,
(b)repayment of an amount of tax or payment of an amount of tax credit to be made, or
(c)other relief to be given,
more than once in respect of the same amount or relief.
(2) The provisions of regulations 25 and 26 are without prejudice to any enactment of the Tax Acts which provides, where an officer of the Board discovers that a set-off, matching, repayment of tax, or payment of tax credit or provision for relief in any other form ought not to have been made, given or otherwise allowed, or is or has become excessive, for assessments to be made—
(a)for recovering any tax that ought to have been paid,
(b)for recovering any repayment of tax or payment of tax credit that ought not to have been made,
(c)for withdrawing any relief that ought not to have been given, and
(d)generally for securing that the resulting liabilities to tax (including interest on unpaid tax) of—
(i)the target trust and the holders of units in the target trust, and
(ii)the acquiring company and the owners of shares in the acquiring company,
are what they would have been if only such set-offs, matchings, repayments, payments or provisions for relief had been made, given or otherwise allowed as ought to have been made, given or otherwise allowed.
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