- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)No liability to income tax arises on income support unless—
(a)the income support is payable to one member of a married or unmarried couple (“the claimant”), and
(b)section 126 of SSCBA 1992 or section 125 of SSCB(NI)A 1992 (trade disputes) applies to the claimant but not to the other member of the couple.
(2)In this section “married couple” and “unmarried couple” have the same meaning as in section 137(1) of SSCBA 1992 or section 133(1) of SSCB(NI)A 1992.
No liability to income tax arises on a part of income support which is attributable to a child maintenance bonus (within the meaning of section 10 of CSA 1995 or Article 4 of CS(NI)O 1995).
(1)If the amount of income support paid to a person (“the claimant”) for a week or a part of a week exceeds the claimant’s taxable maximum for that period, no liability to income tax arises on the excess.
(2)The claimant’s taxable maximum for a period is determined under section 668.
(1)A claimant’s taxable maximum for a week is determined under this subsection if the applicable amount for the purpose of calculating the income support consists only of an amount in respect of the relevant couple.
The taxable maximum is equal to one half of the applicable amount.
(2)A claimant’s taxable maximum for a week is determined under this subsection if the applicable amount includes amounts that are not in respect of the relevant couple.
The taxable maximum is equal to one half of the amount which is included in the applicable amount in respect of the relevant couple.
(3)A claimant’s taxable maximum for a part of a week is determined as follows—
Step 1
Assume that the income support is paid to the claimant for the whole of, rather than part of, the week.
Step 2
Determine under subsection (1) or (2) what the claimant’s taxable maximum for that week would be on that assumption.
Step 3
Determine the claimant’s taxable maximum for the part of the week using this formula—
where—
N is the number of days in the part of the week for which the claimant is actually paid the income support, and
TMW is the taxable maximum for the whole week determined under step 2.
(1)In section 668, except in relation to Northern Ireland—
“applicable amount” means the amount prescribed in relation to income support in regulations made under section 135 of SSCBA 1992;
“married couple” and “unmarried couple” have the same meaning as in section 137(1) of SSCBA 1992.
(2)In section 668, in relation to Northern Ireland—
“applicable amount” means the amount prescribed in relation to income support in regulations made under section 131 of SSCB(NI)A 1992;
“married couple” and “unmarried couple” have the same meaning as in section 133(1) of SSCB(NI)A 1992.
(3)In section 668 “relevant couple”, in relation to a claimant, means the married or unmarried couple of which the claimant is a member.
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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’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
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