Chwilio Deddfwriaeth

Chwiliad Uwch

Income Tax (Earnings and Pensions) Act 2003

Status:

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

555Former employee entitled to deduction from total income

This adran has no associated Nodiadau Esboniadol

(1)This Part applies if—

(a)a former employee makes a deductible payment, or

(b)a former employer makes a deductible payment on behalf of a former employee and the payment is treated—

(i)as a relevant retirement benefit, or

(ii)as post-employment earnings,

of the former employee.

(2)A deduction of the amount of the deductible payment may be made when computing the former employee’s total income for the tax year in which the payment is made.

(3)Subsection (2) applies only if the former employee makes a claim to the deduction.

(4)The entitlement to a deduction under this section is subject to sections 556 and 557.

(5)For the application of this Part in relation to former office-holders, see section 564.

(6)For relief from capital gains tax where the amount of the deduction allowed under this section exceeds total income, see section 263ZA of TCGA 1992.

Yn ôl i’r brig

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