- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
90.—(1) The value at any time (the material time) of a tainted gift is the greater of the following—
(a)the value (at the time of the gift) of the property gives, adjusted to take account of later changes in the value of money;
(b)the value (at the material time) of the property found under paragraph (2).
(2) The property found under this paragraph is as follows—
(a)if the recipient holds the property given, that property;
(b)if the recipient holds no part of the property given, any property which directly or indirectly represents it in his hands;
(c)if the recipient holds part of the property given, that part and any property which directly or indirectly represents the other part in his hands.
(3) The references in paragraph (1)(a) and (b) to the value are to the value found in accordance with article 89.
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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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