- 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.
2(1)Where investment income of his for the year 1947-48 consisted of income from share capital of the company, his income from such snare capital shall not be treated as investment income except in so far as it exceeds the standard amount specified in the next following sub-paragraph reduced by the amount of his emoluments from the company as a working director for the relevant period, being emoluments which fall to be included in his total income for the year 1947-48.
(2)The standard amount hereinbefore referred to is the amount applicable under head (a) of this sub-paragraph or the amount applicable under head (b) thereof, whichever is the greater, that is to say—
(a)two thousand pounds, or that amount reduced, where the relevant period was less than a year, in the proportion which the relevant period bears to a year ;
(b)fifteen thousand pounds, or that amount reduced as aforesaid, or fifteen per cent. of the profits of the company for the relevant period, whichever is the less, divided by the number of persons who during the relevant period were working directors of the company.
(3)If head (b) of the last foregoing sub-paragraph has effect and the number of the working directors of the company changed during the relevant period, that sub-paragraph shall apply as if each period during which that number was constant were a separate relevant period.
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