- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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Article 7
1. The 1981 Act is amended as follows.
2. In section 33A (voluntary contributions)—
(a)in subsection (2) (what regulations may not do or must do), in paragraph (b), (which refers to a limit fixed by or under section 594 of the Income and Corporation Taxes Act 1988), omit “either or both of the following, that is to say” and sub-paragraph (ii) and the word “or” before it; and
(b)in subsection (9)—
(i)omit the definition of “relevant benefits”,
(ii)in the definition of “retained benefits”, omit “relevant” and for “has, or which may be expected to qualify for, tax-exemption or tax approval” substitute “is registered under Part 4 of the Finance Act 2004”, and
(iii)omit the definitions of “tax-exemption” and “tax-approval”.
3. The 1960 Act is amended as follows.
4. In section 9A (voluntary contributions)—
(a)in subsection (2) (what regulations may not do), in paragraph (b), (which refers to a limit fixed by or under section 594 of the Income and Corporation Taxes Act 1988), omit “either or both of the following, that is to say” and sub-paragraph (ii) and the word “or” before it; and
(b)in subsection (7)—
(i)omit the definition of “relevant benefits”,
(ii)in the definition of “retained benefits”, omit “relevant” and for “has, or which may be expected to qualify for, tax-exemption or tax approval” substitute “is registered under Part 4 of the Finance Act 2004”, and
(iii)omit the definitions of “tax-exemption” and “tax-approval”.
5. The 1959 Act is amended as follows.
6. In section 127A (voluntary contributions)—
(a)in subsection (2) (what regulations may not do), in paragraph (b), (which refers to a limit fixed by or under section 594 of the Income and Corporation Taxes Act 1988), omit “either or both of the following, that is to say” and sub-paragraph (ii) and the word “or” before it; and
(b)in subsection (7)—
(i)omit the definition of “relevant benefits”,
(ii)in the definition of “retained benefits”, omit “relevant” and for “has, or which may be expected to qualify for, tax-exemption or tax approval” substitute “is registered under Part 4 of the Finance Act 2004”, and
(iii)omit the definitions of “tax-exemption” and “tax-approval”.
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