- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
3(1)In determining whether value deriving directly or indirectly from a business is transferred from the resident party to the overseas party, account is to be taken of any method, however indirect, by which—
(a)any property or right is transferred or transmitted, or
(b)the value of any property or right is enhanced or diminished.
(2)Sub-paragraph (1) applies in particular to—
(a)sales, contracts and other transactions made otherwise than for full consideration or for more than full consideration,
(b)any method by which any property or right, or the control of any property or right, is transferred or transmitted by assigning—
(i)share capital or other rights in a company,
(ii)rights in a partnership, or
(iii)an interest in settled property,
(c)the creation of an option affecting the disposition of any property or right and the giving of consideration for granting it,
(d)the creation of a requirement for consent affecting such a disposition and the giving of consideration for granting it,
(e)the creation of an embargo affecting such a disposition and the giving of consideration for releasing it, and
(f)the disposal of any property or right on the winding up, dissolution or termination of a company, partnership or trust.
(3)Value may be traced through any number of individuals, companies, partnerships, trusts and other entities or arrangements.
(4)The property held by a company, partnership, trust or other entity or under any arrangements must be attributed to the shareholders, partners or members, beneficiaries or other participants at each stage on a just and reasonable basis.
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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’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys