- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
1In ITTOIA 2005, after section 848 insert—
(1)This section applies if—
(a)a partner in a firm is partner as trustee for a beneficiary who is absolutely entitled to the partner’s share of the profits of the firm, and
(b)the beneficiary is chargeable to tax on those profits.
(2)References in this Part to a partner or member of the firm include references to the beneficiary.”
2In CTA 2009, after section 1258 insert—
(1)This section applies if—
(a)a partner in a firm is partner as trustee for a beneficiary who is absolutely entitled to the partner’s share of the profits of the firm, and
(b)the beneficiary is chargeable to tax on those profits.
(2)References in this Part to a partner or member of the firm include references to the beneficiary.”
3(1)TMA 1970 is amended as follows.
(2)In section 12AA (partnership returns), after subsection (10A) insert—
“(10B)If—
(a)a partner in a partnership is partner as trustee for a beneficiary who is absolutely entitled to the partner’s share of the profits of the partnership, and
(b)the beneficiary is chargeable to tax on those profits,
references in this Act to the partner include references to the beneficiary.”
(3)In section 118(1) (interpretation), at the appropriate place insert—
““partner” is to be construed in accordance with section 12AA(10B) of this Act;”.
4(1)The amendment made by paragraph 1 has effect in relation to the tax year 2018-19 and subsequent tax years.
(2)The amendment made by paragraph 2 has effect in relation to accounting periods beginning on or after 1 April 2018.
(3)The amendments made by paragraph 3 have effect in relation to partnership returns relating to the tax year 2018-19 or any subsequent tax year.
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