- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
12(1)This paragraph applies if a settlement is created on or after 19th March 1991, and at the time it is created—
(a)the trustees are not resident or ordinarily resident in the United Kingdom, or
(b)the trustees are resident or ordinarily resident in the United Kingdom but fall to be regarded for the purposes of any double taxation relief arrangements as resident in a territory outside the United Kingdom.
(2)Any person who—
(a)is a settlor in relation to the settlement at the time it is created, and
(b)at that time fulfils the condition mentioned in sub-paragraph (4) below,
shall, before the expiry of the period of 3 months beginning with the relevant day, deliver to the Board a return specifying the particulars mentioned in sub-paragraph (5) below.
(3)Any person who—
(a)is a settlor in relation to the settlement at the time it is created,
(b)at that time does not fulfil the condition mentioned in sub-paragraph (4) below, and
(c)fulfils that condition at a later time,
shall, before the expiry of the period of 12 months beginning with the relevant day, deliver to the Board a return specifying the particulars mentioned in sub-paragraph (5) below.
(4)The condition is that the person concerned is domiciled in the United Kingdom and is either resident or ordinarily resident in the United Kingdom.
(5)The particulars are—
(a)the day on which the settlement was created;
(b)the name and address of the person delivering the return;
(c)the names and addresses of the persons who are the trustees immediately before the delivery of the return.
(6)For the purposes of sub-paragraph (2) above the relevant day is the later of—
(a)the day on which the settlement is created, and
(b)25th July 1991 (the day on which the Finance Act 1991 was passed).
(7)For the purposes of sub-paragraph (3) above the relevant day is the later of—
(a)the day on which the person first fulfils the condition after the settlement is created, and
(b)25th July 1991 (the day on which the Finance Act 1991 was passed).
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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’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
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