- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
26In section 877 of ITA 2007 (duty to deduct under section 874: exception relating to UK public revenue dividends)—
(a)for “in respect of” substitute “that is”, and
(b)after “dividend” insert “(as defined by section 891)”.
27(1)Chapter 5 of Part 15 of ITA 2007 (deduction from payments of UK public revenue dividends) is amended as follows.
(2)In section 893(2) (securities which are gross-paying government securities)—
(a)before the “or” at the end of paragraph (a) insert—
“(aa)securities, so far as they are not gilt-edged securities, issued or treated as issued under—
(i)the National Loans Act 1939, or
(ii)the National Loans Act 1968,”, and
(b)in paragraph (b), for “894(1) or (3)” substitute “894(3)”.
(3)In section 894 (power to direct that securities are gross-paying government securities)—
(a)omit subsections (1) and (2) (power in relation to securities within the new section 893(2)(aa)), and
(b)in subsection (5) omit “(1) or”.
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