- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2000
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2000 c. 17
- SCHEDULE 20
- Part II
- Total amount of company’s...
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Total amount of company’s PAYE and NICs liabilities
17(1)For the purposes of paragraph 16 the total amount of the company’s PAYE and NICs liabilities for a payment period is the total of—
(a)the amount of income tax for which the company is required to account to the Inland Revenue for that period under the PAYE regulations, disregarding any deduction the company is authorised to make in respect of the working families' tax credit or disabled person’s tax credit, and
(b)the Class 1 national insurance contributions for which the company is required to account to the Inland Revenue for that period, disregarding any deduction the company is authorised to make in respect of payments of statutory sick pay, statutory maternity pay, working families' tax credit or disabled person’s tax credit.
(2)A “payment period” means a period which ends on the 5th day of a month and for which the company is liable to account for income tax and national insurance contributions to the Inland Revenue.
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