- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
69After that section insert—
(1)A claim under section 840 must be made on or before the fifth anniversary of the normal self-assessment filing date for the tax year for which the relief is claimed.
(2)All adjustments (by way of repayment of tax, assessment or otherwise) are to be made which are necessary to give effect to section 840.
(3)Those adjustments may be made at any time, despite anything to the contrary in the Income Tax Acts.
(4)A person’s personal representatives may make any claim under section 840 which the person might have made.
(5)If a person dies—
(a)any tax paid by the person and repayable because of a claim under section 840 is to be repaid to the personal representatives, and
(b)the person’s personal representatives are liable for any additional tax which arises because of a claim under that section.
(6)If subsection (5)(b) applies, the additional tax—
(a)is to be assessed on the personal representatives, and
(b)is a debt due and payable out of the estate.”
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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