- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
16(1)Section 31 (UK resident vulnerable persons: section 77 treatment) is amended as follows.
(2)For subsections (2) and (3) substitute—
“(2)The trustees' liability to capital gains tax for the tax year is to be reduced by an amount equal to—
TQTG - VQTG
where—
TQTG is the amount of capital gains tax to which the trustees would (apart from this Chapter) be liable for the tax year in respect of the qualifying trust gains, and
VQTG is the amount arrived at under subsection (3).
(3)That amount is—
TLVA - TLVB
where—
TLVB is the total amount of capital gains tax to which the vulnerable person is liable for the tax year, and
TLVA is what TLVB would be if the qualifying trust gains accrued to the vulnerable person (instead of to the trustees) and no allowable losses were deducted from the qualifying trust gains.”
(3)In the heading, for “section 77 treatment” substitute “amount of relief”.
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