Chwilio Deddfwriaeth

Taxation of Chargeable Gains Act 1992

Statws

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

282Recovery of tax from donee

(1)If in any year of assessment a chargeable gain accrues to any person on the disposal of an asset by way of gift and any amount of capital gains tax assessed on that person for that year of assessment is not paid within 12 months from the date when the tax becomes payable, the donee may, by an assessment made not later than 2 years from the date when the tax became payable, be assessed and charged (in the name of the donor) to capital gains tax on an amount not exceeding the amount of the chargeable gain so accruing, and not exceeding the grossed up amount of that capital gains tax unpaid at the time when he is so assessed, grossing up at the marginal rate of tax, that is to say, taking capital gains tax on a chargeable gain at the amount which would not have been chargeable but for that chargeable gain.

(2)A person paying any amount of tax in pursuance of this section shall be entitled to recover a sum of that amount from the donor.

(3)References in this section to a donor include, in the case of an individual who has died, references to his personal representatives.

(4)In this section references to a gift include references to any transaction otherwise than by way of a bargain made at arm’s length so far as money or money’s worth passes under the transaction without full consideration in money or money’s worth, and “donor” and “donee” shall be construed accordingly; and this section shall apply in relation to a gift made by 2 or more donors with the necessary modifications and subject to any necessary apportionments.

Yn ôl i’r brig

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