- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
101(1)This paragraph applies if—
(a)the trustees of a settlement have made an election under paragraph 126(1) (re-basing election),
(b)income is treated under section 761 of ICTA as arising to an individual in the tax year 2008-09 or any subsequent tax year (“the relevant tax year”) by reason of the matching, under section 87A of TCGA 1992 as applied by section 762 of ICTA, of an OIG amount with a capital payment received by the individual from the trustees, and
(c)the individual is resident or ordinarily resident, but not domiciled, in the United Kingdom in the relevant tax year.
(2)The individual is not charged to income tax on so much of the income as exceeds the relevant proportion of that income.
(3)Sub-paragraphs (9) to (18) of paragraph 126 (meaning of “the relevant proportion”) apply for the purposes of sub-paragraph (2) above as if—
(a)references to section 2(2) amounts were to OIG amounts,
(b)references to chargeable gains were to offshore income gains,
(c)references to allowable losses were omitted, and
(d)references to anything accruing were to it arising (and similar references were read accordingly).
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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’.
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