- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2003
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Income tax position of employee
7(1)It must be the case that the employee—
(a)is subject to a charge to income tax under the Income Tax (Earnings and Pensions) Act 2003 (c. 1) in respect of the award, or
(b)would be subject to such a charge if the conditions specified in sub-paragraph (2) were met.
(2)The conditions mentioned in sub-paragraph (1)(b) are—
(a)that the employee was resident and ordinarily resident in the United Kingdom at all material times, and
(b)that the duties of the employment by reason of which the award was made were performed in the United Kingdom at all material times.
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