- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)A deduction is allowed from earnings which are taxable earnings under section 15 or 21 (earnings for year when employee resident and ordinarily resident in UK) if—
(a)the earnings include an amount in respect of—
(i)the provision of travel facilities for a journey made by the employee, or
(ii)the reimbursement of expenses incurred by the employee on such a journey, and
(b)the circumstances fall within Case A, B or C.
(2)The deduction is equal to the included amount.
(3)Case A is where—
(a)the employee is absent from the United Kingdom wholly and exclusively for the purpose of performing the duties of one or more employments,
(b)the duties concerned can only be performed outside the United Kingdom, and
(c)the journey is—
(i)a journey from a place outside the United Kingdom where such duties are performed to a place in the United Kingdom, or
(ii)a return journey following such a journey.
(4)Case B is where—
(a)the duties of the employment are performed partly outside the United Kingdom,
(b)those duties are not performed on a vessel,
(c)the journey is between a place in the United Kingdom and a place outside the United Kingdom where duties of the employment are performed,
(d)the duties performed outside the United Kingdom can only be performed there, and
(e)the journey is made wholly and exclusively for the purpose of performing them or returning after performing them.
(5)Case C is where—
(a)the duties of the employment are performed partly outside the United Kingdom,
(b)those duties are performed on a vessel,
(c)the journey is between a place in the United Kingdom and a place outside the United Kingdom where duties of the employment are performed,
(d)the duties performed outside the United Kingdom can only be performed there, and
(e)the journey is made wholly and exclusively for the purpose of performing those duties, or those duties and other duties of the employment, or returning after performing them.
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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