- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This Part contains—
(a)earnings-only exemptions, and
(b)employment income exemptions.
(2)In this Act “earnings-only exemption” means an exemption from income tax which—
(a)prevents liability to tax arising in respect of earnings, either by virtue of one or more particular provisions (such as a Chapter of the benefits code) or at all, and
(b)does not prevent liability to tax arising in respect of other employment income.
(3)In this Act “employment income exemption” means an exemption from income tax which prevents liability to tax arising in respect of employment income of any kind at all.
(4)The following provisions in Part 7 also confer exemption from liability to income tax in respect of earnings—
(a)section 426 (conditional interests in shares: no charge in respect of acquisition of employee’s interest in certain circumstances),
(b)section 474 (share options: no charge in respect of receipt of shorter- term option),
(c)sections 489 to 493 and sections 496 to 499 (approved share incentive plans),
(d)section 518 (approved SAYE option schemes: no charge in respect of receipt of option),
(e)section 519 (approved SAYE option schemes: no charge in respect of exercise of option),
(f)section 523 (approved CSOP schemes: no charge in respect of receipt of option),
(g)section 524 (approved CSOP schemes: no charge in respect of exercise of option),
(h)section 528 (enterprise management incentives: no charge on receipt of qualifying option),
(i)section 542 (priority share allocations: exemption where offer made to public and employees), and
(j)section 544 (priority share allocations: exemption where different offers made to public and employees).
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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.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys