- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
5(1)This paragraph applies to determine an individual’s limit for a year of assessment.
(2)Subject to the following provisions of this paragraph, the limit is the basic amount for the year.
(3)For the purposes of sub-paragraph (4) below a relevant period is—
(a)any period which as regards the year is a basis period for a source mentioned in paragraph 2(1) above;
(b)any period of one year which begins at the same time as any period which is less than one year and falls within paragraph (a) above;
(c)any period of one year which ends at the same time as any period which is less than one year and falls within paragraph (a) above.
(4)In a case where—
(a)at any time in a relevant period sums accrue to a person or persons other than the individual in respect of the use of residential accommodation in the residence or any of the residences, or in respect of relevant goods or services supplied in connection with that use, and
(b)at that time the residence concerned is the individual’s only or main residence,
the limit is the amount equal to half the basic amount for the year.
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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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