- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
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(1)A lump sum paid to a person on his retirement from an office or employment shall not be chargeable to income tax under Schedule E if—
(a)it is paid in pursuance of any such scheme or fund as is described in subsections (1) and (2) of section 221 of the Taxes Act or in section 24(1) of the [1970 c. 24.] Finance Act 1970 and is neither a payment of compensation to which section 73 of the [1972 c. 41.] Finance Act 1972 applies nor a payment chargeable to tax under paragraph 9 of Schedule 3 to the [1971 c. 68.] Finance Act 1971; or
(b)it is a benefit paid in pursuance of any such scheme or agreement as is referred to in section 220 of the Taxes Act or in pursuance of a retirement benefits scheme within the meaning of section 25 of the Finance Act 1970 and the person to whom it is paid was chargeable to tax under section 220 of the Taxes Act or section 23 of the Finance Act 1970 in respect of sums paid, or treated as paid, with a view to the provision of the benefit.
(2)This section shall be deemed always to have had effect.
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