Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
30(1)Any part of a lump sum falling within paragraph 1 (1) of Schedule 29 which—
(a)under paragraph 1(2) of that Schedule is not a pension commencement lump sum (because the lump sum exceeds the permitted maximum), and
(b)is an unauthorised payment,
is to be treated as exempt from being scheme chargeable (under section 241(2)) if the condition in sub-paragraph (2) is met.
(2)The condition is that it would not have been an unauthorised payment if—
(a)paragraphs 27 and 29 (in the case of an individual in relation to whom paragraph 12 applies), or
(b)paragraph 28 (in the case of an individual in relation to whom paragraph 12 does not apply),
had not applied.
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
