- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
51(1)Section 244G (exclusions: avoidance of double charge, and transitional protections) is amended as follows.
(2)In subsection (2), in the words before paragraph (a), after “overseas transfer charge” insert “under section 244AC”.
(3)In subsection (3), after “overseas transfer charge” insert “under section 244AC”.
(4)After subsection (4) insert—
“(5)An onward transfer is excluded from the overseas transfer charge under section 244AC where—
(a)the overseas transfer charge under section 244IA(1) arose in relation to the original transfer, and
(b)none of the member’s overseas transfer allowance was available on the making of the original transfer.”
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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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