- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Income tax is charged under—
(a)Part 2 of ITEPA 2003 (employment income),
(b)Part 9 of ITEPA 2003 (pension income),
(c)Part 10 of ITEPA 2003 (social security income),
(d)Part 2 of ITTOIA 2005 (trading income),
(e)Part 3 of ITTOIA 2005 (property income),
(f)Part 4 of ITTOIA 2005 (savings and investment income), and
(g)Part 5 of ITTOIA 2005 (miscellaneous income).
(2)Income tax is also charged under other provisions, including—
(a)Chapter 5 of Part 4 of FA 2004 (registered pension schemes: tax charges),
(b)section 7 of F(No.2)A 2005 (social security pension lump sums),
(c)Part 10 of this Act (special rules about charitable trusts etc),
(d)Chapter 2 of Part 12 of this Act (accrued income profits), and
(e)Part 13 of this Act (tax avoidance).
(1)Income tax is charged for a year only if an Act so provides.
(2)A year for which income tax is charged is called a “tax year”.
(3)A tax year begins on 6 April and ends on the following 5 April.
(4)“The tax year 2007-08” means the tax year beginning on 6 April 2007 (and any corresponding expression in which two years are similarly mentioned is to be read in the same way).
(5)Every assessment to income tax must be made for a tax year.
(6)Subsection (5) is subject to Chapter 15 of Part 15 (by virtue of which an assessment may relate to a return period).
(1)Income tax is not charged on income of a company so far as the company is within the charge to corporation tax in respect of the income.
(2)See in particular sections 6(2) and 11(1) of ICTA for the circumstances in which a company is within the charge to corporation tax in respect of its income.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys