- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (16/06/2012)
- Gwreiddiol (Fel y'i Deddfwyd)
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Income Tax (Earnings and Pensions) Act 2003, Section 513 is up to date with all changes known to be in force on or before 28 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)This section applies if the trustees receive a sum of money which constitutes (or forms part of) a capital receipt which, by virtue of the SIP code, counts as employment income of a participant when it is received by the participant.
(2)Out of that sum of money the trustees must pay to the employer company an amount equal to the amount of employment income.
(3)The employer company must then pay over that amount to the participant, but when doing so must make a PAYE deduction.
(4)This section is subject to section 514 (capital receipts: deductions to be made by trustees).
(5)In this section “the employer company” means—
(a)the company which employs the participant in relevant employment at the time when the trustees receive the sum mentioned in subsection (1), or
(b)if the participant is not then employed in relevant employment, the company which last employed the participant in relevant employment before that time,
so long as that company is one to which PAYE regulations apply at that time.
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