Chwilio Deddfwriaeth

Taxation of Chargeable Gains Act 1992

Statws

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

283Repayment supplements

(1)Subject to the provisions of this section, where in the case of capital gains tax paid by or on behalf of an individual for a year of assessment for which he was resident in the United Kingdom, a repayment of that tax of not less than £25 is made by the Board or an inspector after the end of the 12 months following that year of assessment, the repayment shall be increased under this section by an amount (“a repayment supplement”) equal to interest on the amount repaid at the rate applicable under section 178 of the [1989 c. 26.] Finance Act 1989 for the period (if any) between the relevant time and the end of the tax month in which the order for the repayment is issued.

(2)For the purposes of subsection (1) above—

(a)if the repayment is of tax that was paid after the end of the 12 months following the year of assessment for which it was payable, the relevant time is the end of the year of assessment in which that tax was paid;

(b)in any other case, the relevant time is the end of the 12 months mentioned in that subsection;

and where a repayment to which subsection (1) above applies is of tax paid in 2 or more years of assessment, the repayment shall as far as possible be treated for the purposes of this subsection as a repayment of tax paid in a later rather than an earlier year among those years.

(3)A repayment supplement shall not be payable under this section in respect of a repayment or payment made in consequence of an order or judgment of a court having power to allow interest on the repayment or payment.

(4)Subsections (1) to (3) above shall apply in relation to a partnership or a United Kingdom trust (as defined in section 231(5) of the Taxes Act) or, in the case of a United Kingdom estate (as defined by section 701(9) of that Act), the personal representatives of a deceased person as such (within the meaning of section 701(4) of that Act) as they apply in relation to an individual.

(5)In this section “tax month” means the period beginning with the 6th day of any calendar month and ending with the 5th day of the following calendar month.

Yn ôl i’r brig

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