- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In section 710(5) of the Taxes Act 1988 (meaning of “transfer” in sections 711 to 728), after “or otherwise” there shall be inserted “, but—
(a)does not include the vesting of securities in a person’s personal representatives on his death; and”.
(2)Subsection (1) of section 721 of that Act (transfer of securities on death) shall cease to have effect.
(3)For subsection (2) of that section (transfers by personal representatives to legatees) there shall be substituted—
“(2)Where—
(a)an individual who is entitled to securities dies, and
(b)in the interest period in which the individual died, the securities are transferred by his personal representatives to a legatee,
section 713 shall not apply to the transfer.”
(4)Subsection (4) of that section (interest period treated as ending with death) shall cease to have effect.
(5)This section has effect as respects deaths on or after 6th April 1996.
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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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