Chwilio Deddfwriaeth

Chwiliad Uwch

Income Tax (Earnings and Pensions) Act 2003

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

513Capital receipts: payments by trustees to employer company
This adran has no associated Nodiadau Esboniadol

(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.

Yn ôl i’r brig

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