Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2016

Status:

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

Value of counteracted advantage: delayed VAT

37(1)Sub-paragraph (3) of paragraph 36 has effect as follows so far as the tax advantage which is counteracted as mentioned in that sub-paragraph is in the nature of a delay in relation to the person’s obligations with respect to VAT.

(2)That sub-paragraph has effect as if for “the amount by which X exceeds Y is a counteracted tax advantage” there were substituted, “there is a counteracted tax advantage of—

“(d)25% of the amount of the delayed VAT for each year of the delay, or

(e)a percentage of the amount of the delayed VAT, for each separate period of delay of less than a year, equating to 25% per year,

or, if less, 100% of the amount of the delayed VAT”.

Yn ôl i’r brig

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