- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Schedule 35 to FA 2009 (special annual allowance charge) is amended as follows.
(2)In paragraph 1(2) (high-income individual)—
(a)in the first sentence, for “£150,000” substitute “£130,000”, and
(b)insert at the end—
“Paragraph 16A makes special provision about cases in which the individual’s relevant income for the tax year 2009-10 is less than £150,000.”
(3)In paragraph 2 (calculation of relevant income)—
(a)in the last sentence of sub-paragraph (1),
(b)in sub-paragraph (2) (in each place), and
(c)in sub-paragraph (3) (in both places),
for “£150,000” substitute “£130,000”.
(4)After sub-paragraph (5) of that paragraph insert—
“(5A)If—
(a)the individual’s relevant income for the tax year (whether that is the tax year 2009-10 or a later tax year) would (apart from this sub-paragraph) be less than £130,000 if the reference in sub-paragraph (5) to a scheme made on or after 22 April 2009 were to a scheme made on or after 9 December 2009, and
(b)the individual’s relevant income for the tax year 2009-10 is less than £150,000,
the individual’s relevant income for the tax year is to be assumed to be less than £130,000.”
(5)In paragraph 11(3)(b), after “22 April” insert “2009”.
(6)After paragraph 16 insert—
16A(1)This paragraph has effect if the individual’s relevant income for the tax year 2009-10 is less than £150,000.
(2)References in this Schedule to a pre-22 April 2009 pension input amount are to a pre-9 December 2009 pension input amount.
(3)References in this Schedule to noon on 22 April 2009 are to 9 December 2009.
(4)Other references in this Schedule to 22 April 2009 (except in paragraph 2) are to 9 December 2009.
(5)The reference in paragraph 16(2) to 21 April 2009 is to 8 December 2009.
(6)If the amount arrived at in the case of the individual under sub-paragraph (1) of paragraph 2 for the tax year 2009-10 is less than £150,000, take the steps in that sub-paragraph in relation to the tax year 2007-08 and the tax year 2008-09.
If the result is £150,000 or more for either or both of those earlier tax years the individual’s relevant income for the tax year 2009-10 is to be assumed for the purposes of sub-paragraph (1) to be £150,000.
(7)If there is a scheme the main purpose, or one of the main purposes, of which is to secure that the individual’s relevant income for the tax year 2009-10 is less than £150,000, it is to be assumed for the purposes of sub-paragraph (1) to be £150,000.”
(7)The amendments made by this section have effect for the tax year 2009-10 and subsequent tax years (but see paragraph 21(2) of Schedule 35 to FA 2009).
In section 251(5) of FA 2004 (persons who can be required to provide information to scheme administrators etc), after paragraph (a) insert—
“(aa)employers of members of a registered pension scheme,”.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
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