Chwilio Deddfwriaeth

Chwiliad Uwch

Capital Transfer Tax Act 1984

Status:

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

The Capital Gains Tax Act 1979

9In subsections (1)(b) and (3)(a) of section 146 of the [1979 c. 14.] Capital Gains Tax Act 1979 for the words " paragraph 12 of Schedule 6 to the Finance Act 1975 " there shall be substituted the words " Schedule 3 to the Capital Transfer Tax Act 1984 ".

10(1)Section 147 of the Capital Gains Tax Act 1979 shall be amended as follows.

(2)In subsection (1) for the words " sub-paragraph (2) of paragraph 13 of Schedule 6 to the Finance Act 1975 " there shall be substituted the words " subsection (2) of section 26 of the Capital Transfer Tax Act 1984 " and for the words "sub-paragraph (1) of that paragraph " there shall be substituted the words " subsection (1) of that section ".

(3)In subsection (2)—

(a)in paragraph (a) for the words "paragraph 12 of the said Schedule 6 " there shall be substituted the words " Schedule 3. to the Capital Transfer Tax Act 1984 "; and

(b)in paragraph (b) for the words "paragraph 17 of Schedule 4. to the said Act of 1975 " there shall be substituted the words " section 230 of the Capital Transfer Tax Act 1984 ".

(4)In subsection (3) for the words " section 77 of the Finance Act 1976 " there shall be substituted the words " section 31 of the Capital Transfer Tax Act 1984 " and for the words " the said section 77 " there shall be substituted the words " the said section 31 ".

(5)In subsection (5) for the words " section 78 of the Finance Act 1976 " there shall be substituted the words " section 32 of the Capital Transfer Tax Act 1984 ".

(6)In subsection (7)—

(a)for the words " section 77(1)(c), (d) or (e) of the Finance Act 1976" there shall be substituted the words " section 31(1)(c), (d) or (e) of the Capital Transfer Tax Act 1984 ";

(b)for the words " the said section 77(1)(c)" there shall be substituted the words " the said section 31(1)(c) "; and

(c)for the words " the said section 77(1)(d) or (e)" there shall be substituted the words " the said section 31(1)(d) or (e) ".

(7)In subsection (9) after the word " under " there shall be inserted the words " Chapter II of Part II or section 78 of, or Schedule 5 to, the Capital Transfer Tax Act 1984. ".

11(1)Section 149 of the Capital Gains Tax Act 1979 shall be amended as follows.

(2)In subsection (1)—

(a)in paragraph (a) for the words " section 90 of the Finance Act 1976 " there shall be substituted the words " section 13 of the Capital Transfer Tax Act 1984 ";

(b)in paragraph (b) for the words " section 67 of the Finance Act 1978 " there shall be substituted the words " section 28 of the Capital Transfer Tax Act 1984 ".

(3)In subsection (4)(b) for the words from "paragraph 17(1)" to " has effect)" there shall be substituted the words " section 86(1) of the Capital Transfer Tax Act 1984 (that is to say, those in relation to which the said section 13 of that Act has effect) ".

(4)In subsection (5) for the words "the said paragraph 17(1)" there shall be substituted the words " the said section 86(1) ".

12In paragraphs 1 and 3 of Schedule 4 to the [1979 c. 14.] Capital Gains Tax Act 1979 for the words " Schedule 14 to the Finance Act 1981 " wherever they occur there shall be substituted the words " Chapter II of Part V of the Capital Transfer Tax Act 1984 ".

Yn ôl i’r brig

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open y Ddeddf Gyfan

Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open y Ddeddf Gyfan heb Atodlenni

Y Ddeddf Gyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

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.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Rhagor o Adnoddau

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:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill