Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1999

Status:

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

16In section 657(2) of the Taxes Act 1988 (annuities not treated as purchased life annuities within section 656), after paragraph (e) there shall be inserted “; or

(f)to any annuity purchased, for purposes connected with giving effect to any pension sharing order or provision, for consideration which derives from—

(i)a retirement benefits scheme (within the meaning of Chapter I of this Part) of a description mentioned in section 596(1);

(ii)sums satisfying the conditions for relief under section 619;

(iii)any such scheme or arrangements as are mentioned in paragraph (d) or (e) above; or

(iv)the surrender, in whole or in part, of an annuity falling within paragraph (da) above or this paragraph, or of a contract for such an annuity.”

Yn ôl i’r brig

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