- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Any terminal bonus, or interest or other sum, payable under a certified contractual savings scheme—
(a)in respect of money raised under section 12 of the [1968 c. 13.] National Loans Act 1968, or
(b)in respect of shares in a building society,
shall be disregarded for all purposes of the Income Tax Acts.
(2)In this section “certified contractual savings scheme” means, except in relation to a building society, a scheme—
(a)governed by regulations made under section 12 of the [1958 c. 6 (7 & 8 Eliz. 2).] National Debt Act 1958 or section 52 of the [1969 c. 32.] Finance Act 1969; and
(b)providing for periodical contributions by individuals for a specified period, and the repayment in accordance with the regulations of contributions together with any additional sum by way of bonus or interest, and
(c)certified by the Treasury as qualifying for exemption under this section.
(3)In this section “certified contractual savings scheme” means, in relation to a building society, a scheme—
(a)providing for periodical contributions by individuals for a specified period, being contributions by way of investment in shares in the building society, and
(b)certified by the Treasury as corresponding to a scheme certified under subsection (2) above, and as qualifying for exemption under this section.
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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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