- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
6(1)This paragraph applies where in pursuance of arrangements between the person entitled to a unit and another person (“the new owner”)—
(a)the unit is surrendered to the managers, and
(b)the person surrendering the unit authorises or requires the managers or trustees to treat the new owner as entitled to it.
(2)There is no charge to tax under this Part of this Schedule if no consideration in money or money’s worth is given in connection with the surrender of the unit or the new owner’s becoming entitled to it.
(3)There is no charge to tax under this Part of this Schedule if the new owner is—
(a)a body of persons established for charitable purposes only, or
(b)the trustees of a trust established for those purposes only, or
(c)the Trustees of the National Heritage Memorial Fund, or
(d)the Historic Buildings and Monuments Commission for England.
(4)There is no charge to tax under this Part of this Schedule if an instrument executed at the time of the surrender—
(a)in pursuance of arrangements between the person entitled to the unit and the new owner, and
(b)transferring the unit from the one to the other,
would be exempt from stamp duty (if stamp duty were otherwise chargeable) by virtue of any of the provisions mentioned in sub-paragraph (5).
(5)The provisions referred to in sub-paragraph (4) are—
(a)section 42 of the [1930 c. 28.] Finance Act 1930 or section 11 of the [1954 c. 23(N.I).] Finance Act (Northern Ireland) 1954 (transfers between associated companies); and
(b)regulations under section 87(2) of the [1985 c. 54.] Finance Act 1985 (power to exempt instruments from stamp duty of fixed amount).
(6)Where by virtue of sub-paragraph (2), (3) or (4) there is no charge to tax, both the surrender and the related issue shall be left out of account for the purposes of paragraph 4.
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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:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys