- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
9(1)Section 87 (interest on unpaid tax) is amended as follows.
(2)In subsection (3)—
(a)in paragraph (a)—
(i)omit “or” at the end of sub-paragraph (ii), and
(ii)after sub-paragraph (ii) insert—
“(iia)paragraph 5, 7 or 8 of Schedule 7A (PAIF seeding relief),
(iib)paragraph 13, 17 or 18 of Schedule 7A (COACS seeding relief), or”;
(b)after paragraph (aza) insert—
“(azb)in the case of an amount payable under paragraph 6(3) of Schedule 7A (PAIF seeding relief: portfolio test), the first time mentioned in paragraph 6(3)(a) or (b) at which the portfolio test was not met;
(azc)in the case of an amount payable under paragraph 14(1) of Schedule 7A (COACS seeding relief: genuine diversity of ownership condition) because the genuine diversity of ownership condition was not met at a time mentioned in paragraph 14(1)(b) or (c), the first time mentioned in paragraph 14(1)(b) or (c) at which that condition was not met;
(azd)in the case of an amount payable under paragraph 16(3) of Schedule 7A (COACS seeding relief: portfolio test), the first time mentioned in paragraph 16(3)(a) or (b) at which the portfolio test was not met;”.
(3)In subsection (4), for “means—” to the end substitute “has the same meaning as in section 81(4).”
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