- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)If an individual—
(a)makes a claim for a tax year, and
(b)meets the conditions set out in subsection (2),
the individual is entitled to a tax reduction for the tax year of 10% of the amount specified in subsection (3)(a) or (b) (as applicable).
(2)The conditions are that—
(a)for the whole or part of the tax year the individual is married or in a civil partnership and is living with the spouse or civil partner,
(b)the marriage took place, or the civil partnership was formed, on or after 5 December 2005 or, if the marriage took place before that date, an election for the new rules to apply is in force for the tax year,
(c)the individual, or the spouse or civil partner, was born before 6 April 1935,
(d)the individual meets the requirements of section 56 (residence etc), and
(e)the individual’s net income for the tax year exceeds that of the spouse or civil partner or, if they have the same amount of net income for the tax year, the individual is specified in an election as the person to be entitled to relief under this section for the year.
(3)The amount is—
(a)£6,135, if either the individual, or the spouse or civil partner, is aged 75 or over at some time in the tax year, and
(b)£6,065, in any other case.
(4)For an individual whose adjusted net income for the tax year exceeds £20,100, the amounts specified in subsection (3) are reduced by—
(a)half the excess, less
(b)any reduction in the individual’s personal allowance under section 36(2) or 37(2).
(5)But subsection (4) does not reduce the amounts specified in subsection (3) below the minimum amount.
(6)An election under subsection (2)(e)—
(a)is to be made jointly by the parties to the marriage or civil partnership, and
(b)is to be made on or before the fifth anniversary of the normal self-assessment filing date for the tax year to which the election relates.
(7)For the meaning of “adjusted net income” see section 58.
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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.
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