Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
69(1)Paragraph 11 (primary protection: pension debit on or after 6th April 2006) is amended as follows.
(2)In sub-paragraph (1)(a), for “makes provision for the operation of a lifetime allowance enhancement factor” substitute “applies”.
(3)In sub-paragraphs (2) and (3), for “paragraph 7(3)” substitute “paragraph 7(5)”.
(4)In sub-paragraph (4), for “benefit crystallisation event” substitute “relevant benefit crystallisation event”.
(5)After that sub-paragraph insert—
“(5)In this paragraph “relevant benefit crystallisation event” has the same meaning as in section 637S of ITEPA 2003 (availability of individual’s lump sum and death benefit allowance).”
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
