- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)For subsection (4) of section 4 of the Contributions and Benefits Act (payments treated as remuneration and earnings) there shall be substituted the following subsection—
“(4)For the purposes of section 3 above there shall be treated as remuneration derived from an employed earner’s employment—
(a)any gain on which the earner is chargeable to tax by virtue of section 135 (gains by directors and employees from share options) of the [1988 c. 1.] Income and Corporation Taxes Act 1988 (“the 1988 Act”);
(b)any sum paid (or treated as paid) to or for the benefit of the earner which is chargeable to tax by virtue of section 313 of the 1988 Act (taxation of consideration for certain restrictive undertakings).”
(2)After subsection (5) of that section there shall be inserted the following subsection—
“(6)For the purposes of section 3 above regulations may make provision for treating as remuneration derived from an earner’s employment any amount on which the earner is, by virtue of any provision of sections 140A to 140H of the 1988 Act, chargeable to income tax under Schedule E in respect of an acquisition of shares or an interest in shares.”
(3)Subsection (1) above, so far as relating to a sum which is chargeable to tax by virtue of section 313 of the Income and Corporation Taxes Act 1988, shall have effect in relation to any undertaking given on or after 10th July 1997.
(4)Regulations under subsection (6) of section 4 of the Contributions and Benefits Act (as inserted by subsection (2) above)—
(a)shall not be made before the passing of the Finance Act 1998; but
(b)may make provision having effect in relation to acquisitions on or after 6th April 1998.
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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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