Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2001

Status:

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

Companies which are qualifying companies

3(1)Paragraph 6 is amended as follows.

(2)After sub-paragraph (1) (qualifying company by reference to an individual) insert—

“(1A)A company shall also be taken to have been a qualifying company by reference to an individual at any time when—

(a)the company was a non-trading company or the holding company of a non-trading group,

(b)the individual was an officer or employee of the company, or of a company having a relevant connection with it, and

(c)the individual did not have a material interest in the company or in any company which at that time had control of the company.”.

(3)After sub-paragraph (2) (qualifying company by reference to the trustees of a settlement) insert—

“(2A)A company shall also be taken to have been a qualifying company by reference to the trustees of a settlement at any time when—

(a)the company was a non-trading company or the holding company of a non-trading group,

(b)an eligible beneficiary was an officer or employee of the company, or of a company having a relevant connection with it, and

(c)the trustees of the settlement did not have a material interest in the company or in any company which at that time had control of the company.”.

(4)At the end of the paragraph add—

“(4)For the purposes of this paragraph an individual shall be regarded as having a material interest in a company if—

(a)the individual,

(b)the individual together with one or more persons connected with him, or

(c)any person connected with the individual, with or without any other such persons,

has a material interest in the company.

(5)For the purposes of this paragraph the trustees of a settlement shall be regarded as having a material interest in a company if—

(a)the trustees of the settlement,

(b)the trustees of the settlement together with one or more persons connected with them, or

(c)any person connected with the trustees of the settlement, with or without any other such persons,

has a material interest in the company.

(6)In this paragraph “company” does not include a unit trust scheme, notwithstanding anything in section 99.

(7)This paragraph is supplemented by paragraph 6A below (meaning of “material interest”).”.

Yn ôl i’r brig

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