- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Income tax shall be charged for the year 2002-03, and for that year—
(a)the starting rate shall be 10%;
(b)the basic rate shall be 22%;
(c)the higher rate shall be 40%.
For the year 2002-03, the following provisions of the Taxes Act 1988 shall have effect as if “17th June” were substituted for “17th May”—
(a)section 1(5A) (which provides that statutory inflation-linked changes to income tax rate bands for a year of assessement do not require changes to be made to PAYE deductions or repayments until 18th May in that year);
(b)section 257C(2A) (which makes corresponsing provision in relation to personal allowances etc) as it has effect for the application of—
(i)section 257AA(2) of that Act (children’s tax credit), and
(ii)section 265 of that Act (blind person’s allowance).
(1)For the year 2003-04 the amount specified in section 257(1) of the Taxes Act 1988 (personal allowance for those aged under 65) shall be taken to be £4,615.
(2)Accordingly, section 257C(1) of that Act (indexation), so far as it relates to the amount so specified, does not apply for that year.
(1)For the year 2003-04—
(a)the amount specified in section 257(2) of the Taxes Act 1988 (personal allowance for those aged between 65 and 74) shall be taken to be £6,610;
(b)the amount specified in section 257(3) of that Act (personal allowance for those aged 75 or over) shall be taken to be the indexed amount plus £240.
In paragraph (b) “the indexed amount” means the amount that would apply by virtue of section 257C(1) of that Act (indexation).
(2)Accordingly, section 257C(1), so far as it relates to the amounts specified in section 257(2) and (3), does not apply for that year (except as it applies for the purposes of subsection (1)(b) above).
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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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