- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This section explains what is meant for the purposes of this Chapter by general earnings being remitted to the United Kingdom.
(2)If general earnings are—
(a)paid, used, or enjoyed in the United Kingdom, or
(b)transmitted or brought to the United Kingdom in any manner or form,
they are to be treated as remitted to the United Kingdom at the time when they are so paid, used or enjoyed or dealt with as mentioned in paragraph (b).
(3)If, in the case of an employee who is ordinarily resident in the United Kingdom, general earnings are used outside the United Kingdom to satisfy a UK-linked debt, they are to be treated as remitted to the United Kingdom at the time when they are so used.
This is subject to subsection (5)(b).
(4)In subsection (3) “UK-linked” debt, in relation to an employee, means—
(a)a debt for money lent to the employee in the United Kingdom, or for interest on money so lent, or
(b)a debt for money lent to the employee outside the United Kingdom and received in the United Kingdom, or
(c)a debt incurred for satisfying—
(i)a debt falling within paragraph (a) or (b), or
(ii)another debt falling within this paragraph.
(5)In the case of a debt (within subsection (4)(b) or (c)) for money lent to the employee outside the United Kingdom—
(a)it does not matter whether the money lent is received in the United Kingdom before or after the general earnings are used to satisfy the debt, but
(b)if the money lent is not received in the United Kingdom until after the general earnings are used to satisfy the debt, the general earnings are to be treated as remitted to the United Kingdom at the time when the money lent is received there (instead of at the time provided in subsection (3)).
(6)In subsections (4) and (5) any reference to money lent being received in the United Kingdom includes a reference to its being brought there.
(7)Section 34 (further provisions about UK-linked debts) applies for the purposes of subsections (3) to (5).
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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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