- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
3After section 736A of the Taxes Act 1988 (manufactured dividends and interest) there shall be inserted the following section—
(1)This section applies where—
(a)any interest on securities transferred by the lender under a stock lending arrangement is paid, as a consequence of the arrangement, to a person other than the lender; and
(b)no provision is made for securing that the lender receives payments representative of that interest.
(2)Where this section applies, Schedule 23A and the provisions for the time being contained in any regulations under that Schedule shall apply as if—
(a)the borrower were required under the stock lending arrangement to pay the lender an amount representative of the interest mentioned in subsection (1)(a) above;
(b)a payment were made by the borrower in discharge of that requirement; and
(c)that payment were made on the same date as the payment of the interest of which it is representative.
(3)In this section—
“interest” includes dividends; and
“stock lending arrangement” and “securities” have the same meanings as in section 263B of the 1992 Act.”
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