Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1999

Status:

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

Proportionate reduction of tax by reference to assets held

5(1)The amount of tax chargeable after any reduction under paragraph 4 shall be further reduced if in the relevant two-week period the trust property is invested in both exempt and non-exempt investments.

(2)The reduction is made by applying the following fraction to that amount—

Formula - N divided by (N plus E)

Where:

  • N is the average market value of the non-exempt investments over the relevant two-week period, and

  • E is the average market value of the exempt investments over that period.

(3)In this paragraph “exempt investment” has the same meaning as in section 99(5A)(b) of the [1986 c. 41.] Finance Act 1986; and “non-exempt investment” means any investment that is not an exempt investment.

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