- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
3(1)Section 81 (benefit of cash voucher treated as earnings) is amended as follows.
(2)After subsection (1) insert—
“(1A)Where a cash voucher to which this Chapter applies is provided pursuant to optional remuneration arrangements—
(a)subsection (1) does not apply, and
(b)the relevant amount is to be treated as earnings from the employment for the tax year in which the voucher is received by the employee.
(1B)In this section “the relevant amount” means—
(a)the cash equivalent, or
(b)if greater, the amount foregone with respect to the benefit of the voucher (see section 69B).”
(3)At the end insert—
“(3)For the purposes of subsection (1B), assume that the cash equivalent is zero if the condition in subsection (4) is met.
(4)The condition is that the benefit of the voucher would be exempt from income tax but for section 228A (exclusion of certain exemptions).”
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