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Finance (No. 2) Act 2017

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

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16(1)This paragraph applies for the purposes of paragraph 15.

(2)Where consideration for anything done by a person (“A”) is, under any arrangements with A, paid or payable to a person other than A, it is to be taken to be received or receivable by A.

(3)The “consideration” for anything done by a person does not include any amount charged by that person in respect of value added tax.

(4)Consideration attributable to two or more transactions is to be apportioned on a just and reasonable basis.

(5)Any consideration given for what is in substance one bargain is to be treated as attributable to all elements of the bargain, even though—

(a)separate consideration is, or purports to be, given for different elements of the bargain, or

(b)there are, or purport to be, separate transactions in respect of different elements of the bargain.

Yn ôl i’r brig

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