- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
37(1)Amend section 40 (employee benefit contributions: provision of qualifying benefits) as follows.
(2)In subsection (5) after “scheme” insert “and the payment or transfer—
(a)gives rise to an employment income tax charge under Chapter 2 of Part 6 of ITEPA 2003 or under Part 9 of that Act, or
(b)is an excluded benefit as defined in section 393B(3) of that Act.”
(3)After subsection (6) insert—
“(6A)For the purposes of section 38 qualifying benefits are also provided if—
(a)a relevant step within the meaning of Part 7A of ITEPA 2003 is taken, and
(b)Chapter 2 of that Part applies by reason of the step.”
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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.
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