- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)The Treasury may by regulations make provision about the tax consequences in relation to securities of any regulatory requirement imposed by any EU legislation (whenever adopted) or enactment on—
(a)persons who are authorised persons for the purposes of the Financial Services and Markets Act 2000 (see section 31 of that Act), or
(b)parent undertakings (as defined in section 420 of that Act) of such persons.
(2)Regulations under this section may, in particular, make provision—
(a)charging any tax or granting, withdrawing or restricting an exemption or other relief from any tax, and
(b)about the treatment of arrangements the purpose, or one of the main purposes, of which is to secure a tax advantage.
(3)Regulations under this section may provide that a reference in the regulations—
(a)to any EU legislation or enactment,
(b)to any document, or
(c)to any provision of any EU legislation, enactment or document
is to be construed as a reference to that legislation, enactment, document or provision as amended from time to time.
(4)Regulations under this section—
(a)may apply (with or without modifications) or disapply any enactment,
(b)may modify, amend, repeal or revoke any enactment,
(c)may make different provision for different cases or different purposes, and
(d)may include incidental, consequential, supplementary or transitional provision.
(5)Regulations under this section are to be made by statutory instrument.
(6)No regulations may be made under this section unless a draft of the statutory instrument containing them has been laid before and approved by a resolution of the House of Commons.
(7)In this section—
“arrangements” includes any arrangements, scheme or understanding of any kind, whether or not legally enforceable and whether involving a single transaction or two or more transactions;
“enactment” includes an enactment contained in subordinate legislation (within the meaning of the Interpretation Act 1978), and includes an enactment whenever passed or made;
“tax” includes stamp duty;
“tax advantage” means—
a relief from tax (including a tax credit) or increased relief from tax,
a repayment of tax or increased repayment of tax,
the avoidance, reduction or delay of a charge to tax or an assessment to tax, or
the avoidance of a possible assessment to tax.
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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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Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
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