- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
7(1)There shall be made such additional assessments, reductions of assessments or repayments of tax as may in any case be required in order to give effect to the principal section and this Schedule.
(2)In the case of the death of a person who, if he had not died, would have become chargeable to income tax for any year by virtue of the principal section, the tax which would have been so chargeable shall be assessed and charged upon his executors or administrators and shall be a debt due from and payable out of his estate.
(3)Any of the persons engaged in carrying on the trade at any time in the period beginning with a relevant change to which subsection (1) of the principal section applies (whether or not by virtue of subsection (3)), and ending with the year of assessment following that in which the conditions for the said subsection (1) to apply to the change are first satisfied, shall be liable for tax assessed in respect of the trade—
(a)under any additional assessment made by virtue of this paragraph for a part of the year of assessment in which the relevant change occurs falling before that change, and
(b)under any assessment for any part of the said period beginning with the relevant change.
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