- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This section provides for certain enactments to cease to have effect which relate to—
(a)the United Kingdom Atomic Energy Authority (“UKAEA”),
(b)the National Radiological Protection Board (“NRPB”), or
(c)pension schemes run by UKAEA.
(2)In ICTA the following provisions shall cease to have effect—
(a)section 349B(3)(g) (no deduction of tax from certain payments to UKAEA);
(b)section 349B(3)(h) (no deduction of tax from certain payments to NRPB);
(c)section 512(1) and (3) (certain exemptions from income tax and corporation tax for UKAEA and NRPB);
(d)section 512(2) (treatment of certain income of pension schemes run by UKAEA).
(3)In section 271(7) of TCGA 1992 (miscellaneous exemptions from tax in respect of chargeable gains)—
(a)for “Memorial Fund, the” substitute “Memorial Fund and the”;
(b)omit “, the United Kingdom Atomic Energy Authority”;
(c)omit “and the National Radiological Protection Board”;
(d)omit from “; and for the purposes” to the end of the subsection (treatment of gains accruing to pension schemes run by UKAEA).
(4)In subsection (2)—
(a)paragraph (a) has effect in relation to payments made on or after 1st April 2005;
(b)paragraph (b) has effect in relation to payments made after 1st April 2005;
(c)paragraph (c), so far as relating to UKAEA, has effect on and after 1st April 2005;
(d)paragraph (c), so far as relating to NRPB, has effect after 1st April 2005;
(e)paragraph (d) has effect in relation to income arising on or after 1st April 2005.
(5)In subsection (3)—
(a)paragraphs (a) and (c) have effect in relation to gains accruing after 1st April 2005;
(b)paragraphs (b) and (d) have effect in relation to gains accruing on or after 1st April 2005.
(6)The repeal of subsection (3)(g) of section 349B of ICTA does not affect the application of any other provision of that section in relation to UKAEA.
(7)Nothing in this section affects—
(a)any accounting period of UKAEA ending before 1st April 2005, or
(b)any accounting period of NRPB ending on or before 1st April 2005.
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