- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)The charge to corporation tax on income applies to income treated under subsection (2) as arising from foreign holdings.
(2)Income is treated as arising from such holdings in the following cases.
(3)The first case is where a bank’s office in the United Kingdom—
(a)pays over the proceeds of a sale or other realisation of dividend coupons in respect of the holdings which has been effected by the bank, or
(b)carries such proceeds into an account.
(4)The second case is where proceeds of sale arise from a sale of dividend coupons in respect of the holdings by a person who is not a bank or a dealer to a person dealing in coupons in the United Kingdom.
(5)The amount of the income that is treated as arising is equal to the proceeds of the sale or realisation.
(6)In this section “bank” has the meaning given by section 840A of ICTA.
(1)In this Chapter “foreign holdings” means shares outside the United Kingdom that are issued by or on behalf of a non-UK resident body of persons.
(2)In section 974 “dividend coupons” means coupons for dividends payable in respect of foreign holdings.
(3)In this Chapter “coupons” includes—
(a)warrants, and
(b)bills of exchange that purport to be drawn or made in payment of dividends payable in respect of foreign holdings.
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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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