Chwilio Deddfwriaeth

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

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Basic elementU.K.

Entitlement to basic element of Working Tax Credit: qualifying remunerative workU.K.

4.—(1) Subject to the qualification in paragraph (2), a person shall be treated as engaged in qualifying remunerative work if, and only if, he satisfies all of the following conditions [F1(and in the case of the Second condition, one of the variations in that condition)].

  • First condition

    The person [F2is employed or self-employed and]

    (a)

    is working at the date of the claim; or

    (b)

    has an offer of work which he has accepted at the date of the claim and the work is expected to commence within 7 days of the making of the claim.

    In relation to a case falling within sub-paragraph (b) of this condition, references in the second third and fourth conditions below to work which the person undertakes are to be construed as references to the work which the person will undertake when it commences.

    In such a case the person is only to be treated as being in qualifying remunerative work when he begins the work referred to in that sub-paragraph.

  • Second condition

    [F3First variation: In the case of a single claim, the person—]

    (a)

    [F4is aged at least 16 and—

    (i)

    undertakes work for not less than 16 hours per week,

    (ii)

    F5... is responsible for a child or qualifying young person, or he has a physical or mental disability which puts him at a disadvantage in getting a job and satisfies regulation 9(1)(c),]

    (b)

    F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    (c)

    is aged at least 25 and undertakes not less than 30 hours work per week F7...[F8; or

    (d)

    is aged at least 60 and undertakes not less than 16 hours work per week]

    [F9Second variation: In the case of a joint claim where neither person is responsible for a child or qualifying young person, the person—

    (a)

    is aged at least 16 and undertakes work for not less than 16 hours per week and has a physical or mental disability which puts that person at a disadvantage in getting a job and satisfies regulation 9(1)(c);

    (b)

    is aged at least 25 and undertakes work for not less than 30 hours per week; or

    (c)

    is aged at least 60 and undertakes work for not less than 16 hours per week.

    Third variation: In the case of a joint claim where a person or that person’s partner is responsible for a child or qualifying young person, the person—

    (a)

    is aged at least 16 and is a member of a couple where at least one partner undertakes work for not less than 16 hours per week and the aggregate number of hours for which the couple undertake work is not less than 24 hours per week;

    (b)

    is aged at least 16 and undertakes work for not less than 16 hours per week and has a physical or mental disability which puts that person at a disadvantage in getting a job and satisfies regulation 9(1)(c);

    (c)

    is aged at least 16 and undertakes work for not less than 16 hours per week and that person’s partner is—

    (i)

    incapacitated and satisfies any of the circumstances in [F10regulation 13(4) to (12)]; or

    (ii)

    an in-patient in hospital; or

    (iii)

    in prison (whether serving a custodial sentence or remanded in custody awaiting trial or sentence); or

    (iv)

    entitled to carer’s allowance under section 70 of the Social Security Contributions and Benefits Act 1992;

    (d)

    is aged at least 60 and undertakes work for not less than 16 hours per week.]

  • Third condition

    The work which the person undertakes is expected to continue for at least 4 weeks after the making of the claim or, in a case falling within sub-paragraph (b) of the first condition, after the work starts.

  • Fourth condition

    The work is done for payment or in expectation of payment.

    F11...

    [F12A social security benefit is not payment for the purposes of satisfying this condition.]

[F13(1A) For the purposes of interpretation of paragraph (1)—

(a)paragraphs (3) and (4) provide the method of determining the number of hours of qualifying remunerative work that a person undertakes;

(b)regulations 5, 5A, 6 and 7A and 7B apply in relation to periods of absence from work connected with childbirth or adoption, sickness, strike periods or suspension from work;

(c)regulations 7 and 7C apply to term time and seasonal workers and where pay is received in lieu of notice;

(d)regulation 7D applies where a person or, in the case of a joint claim, one or both persons cease to work or reduce their hours to the extent that they no longer satisfy the Second condition in paragraph (1);

[F14(da)regulation 7E applies—

(i)where a person, or in the case of a joint claim, one or both persons, reduces the hours worked, including a reduction to nil, to the extent that that person, or those persons, no longer satisfy the Second condition in paragraph (1);

(ii)any reduction in hours is as a consequence of coronavirus; and

(iii)any reduction in hours is temporary;]

(e)regulation 8 applies where there is a gap between jobs;

(f)regulation 9 prescribes the conditions which must be satisfied by, or exist in relation to, a person so that he is to be treated as having a physical or mental disability which puts him at a disadvantage in getting a job.]

(2) A person who would otherwise satisfy the conditions in paragraph (1) shall not be regarded as engaged in qualifying remunerative work to the extent that he is—

(a)engaged by a charitable or voluntary organisation, or is a volunteer, if the only payment received by him or due to be paid to him is a payment by way of expenses which falls to be disregarded under item 1 in Table 7 in regulation 19 of the Tax Credits (Definition and Calculation of Income) Regulations 2002;

(b)engaged in caring for a person who is not a member of his household but is temporarily residing with him if the only payment made to him for providing that care is disregarded income by virtue of item 3 or 4 in Table 8 in regulation 19 of the Tax Credits (Definition and Calculation of Income) Regulations 2002;

(c)engaged on a scheme for which a training allowance is being paid;

(d)participating in the Intensive Activity Period specified in regulation 75(1)(a)(iv) of the Jobseeker’s Allowance Regulations 1996M1or the Preparation for Employment Programme specified in regulation 75(1)(a)(v) of the Jobseeker’s Allowance Regulations (Northern Ireland) 1996M2;

(e)engaged in an activity in respect of which—

(i)a sports award has been made, or is to be made, to him, and

(ii)no other payment is made, or is expected to be made, to him; or

(f)participating in an employment zone programme, that is to say a programme established for one or more areas designated pursuant to section 60 of the Welfare Reform and Pensions Act 1999M3, and subject to [F15the Employment Zones Regulations 2003 and the Employment Zones (Allocation to Contractors) Pilot Regulations 2005] if he receives no payments under that programme other than—

(i)discretionary payments disregarded in the calculation of a claimant’s income under item 6(b) in [F16Table 6] in regulation 19 of the Tax Credits (Definition and Calculation of Income) Regulations 2002; or

(ii)training premiums.

[F17This is subject to the following qualification.]

[F18(g)a person who—

(i)is serving a custodial sentence or has been remanded in custody awaiting trial or sentence, and

(ii)is engaged in work (whether inside or outside a prison) while he is serving the sentence or remanded in custody.]

[F19(2A) Neither sub-paragraph (c) nor sub-paragraph (d) of paragraph (2) applies if—

(a)in a case falling within sub-paragraph (c), the training allowance, or

(b)in a case falling within sub-paragraph (d), any payment made by the Secretary of State, or, in Northern Ireland, by the Department for [F20Communities], in connection with the Intensive Activity Period,

is chargeable to income tax as the profits of a trade, profession or vocation.]

(3) The number of hours for which a person undertakes qualifying remunerative work is—

(a)in the case of an apprentice, employee or office-holder the number of hours of such work which he normally performs—

(i)under the contract of service or of apprenticeship under which he is employed; or

(ii)in the office in which he is employed;

(b)in the case of an agency worker, the number of hours in respect of which remuneration is normally paid to him by an employment agency with whom he has a contract of employment; or

(c)in the case of a person who is self-employed, the number of hours he normally performs for payment or in expectation of payment.

This is subject to the following qualification.

(4) In reckoning the number of hours of qualifying remunerative work which a person normally undertakes—

(a)any period of customary or paid holiday, F21...

(b)any time allowed for meals or refreshment, unless the person is, or expects to be paid earnings in respect of that time, [F22and]

[F23(c)any period of absence from work due to taking emergency volunteering leave under Schedule 7 to the Coronavirus Act 2020,]

shall be disregarded.

[F24(5) In reckoning the number of hours of qualifying remunerative work which a person normally undertakes, any time allowed for visits to a hospital, clinic or other establishment for the purpose only of treating or monitoring the person’s disability shall be included; but only if the person is, or expects to be, paid in respect of that time.]

[F25(6) In this regulation “work” shall be construed as a reference to any work that the person undertakes whether as a person who is employed or self-employed or both.]

Textual Amendments

Marginal Citations

M1S.I. 1996/207. Regulation 75 was substituted by S.I. 1997/2863 and relevant amendments were made by S.I. 2000/721 and 1978 and 2001/1029.

M2S.R. 1996 No. 198. Regulation 75 was substituted by regulation 8 of S.R. 1997 No. 541 and paragraph (1)(a)(v) inserted by regulation 5(a) of S.R. 2001 No. 151.

[F26Time off in connection with [F27childbirth] [F28, parental bereavement] [F29and] [F29or] adoptionU.K.

5.(1) This regulation applies for any period during which a person—

(a)is paid maternity allowance,

(b)is paid statutory maternity pay,

(c)is absent from work during an ordinary maternity leave period under section 71 of the Employment Rights Act 1996 or Article 103 of the Employment Rights (Northern Ireland) Order 1996,

[F30(ca)is absent from work during the first 13 weeks of an additional maternity leave period under section 73 of the Employment Rights Act 1996 or article 105 of the Employment Rights (Northern Ireland) Order 1996,]

(d)is paid F31... [F32statutory paternity pay],

F33(da). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e)[F34is absent from work during [F35a] paternity leave period under sections 80A or 80B of the Employment Rights Act 1996 or Articles 112A or 112B of the Employment Rights (Northern Ireland) Order 1996,]

F36(ea). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(f)is paid statutory adoption pay, F37...

(g)is absent from work during an ordinary adoption leave period under section 75A of the Employment Rights Act 1996 or Article 107A of the Employment Rights (Northern Ireland) Order 1996[F38, or

(ga)is absent from work during the first 13 weeks of an additional adoption leave period under section 75B of the Employment Rights Act 1996 or article 107B of the Employment Rights (Northern Ireland) Order 1996]

[F39(h)is paid statutory shared parental pay,

(i)is absent from work during a period of shared parental leave under section 75E or 75G of the Employment Rights Act 1996][F40,]

[F40(j)is paid statutory parental bereavement pay,

(k)is absent from work during a period of parental bereavement leave under section 80EA of the Employment Rights Act 1996]

(2) For the purposes of the [F41conditions of entitlement in this Part], the person is treated as being engaged in qualifying remunerative work during the period.

  • This is subject to [F42paragraphs (3), (3A) [F43, (3C)] and regulation 7D].

(3) The person must have been engaged in qualifying remunerative work immediately before the beginning of the period.

[F44(3A) A person shall only be treated as being engaged in qualifying remunerative work by virtue of paragraph (1)(ea) for such period as that person would have been paid additional statutory paternity pay had the conditions of entitlement in F45... Parts 2 or 3 of the Additional Statutory Paternity Pay (General) Regulations (Northern Ireland) 2010 been satisfied.]

[F46(3B) A person shall only be treated as being engaged in qualifying remunerative work by virtue of paragraph (1)(i) for such period as that person would have been paid statutory shared parental pay had the conditions of entitlement in Parts 2 or 3 of the Statutory Shared Parental Pay (General) Regulations 2014 been satisfied][F47;]

[F47(3C) A person shall only be treated as being engaged in qualifying remunerative work by virtue of paragraph (1)(k) for such period as that person would have been paid statutory parental bereavement pay had the conditions of entitlement in Part 2 of the Statutory Parental Bereavement Pay (General) Regulations 2020 been satisfied.]

(4) A person who is self-employed is treated as engaged in qualifying remunerative work for the requisite number of hours during any period for which paragraph (1) would have applied in his case but for the fact that the work he performed in the week immediately before the period began, although done for payment or in the expectation of payment, was not performed under a contract of service or apprenticeship.]

Textual Amendments

[F48Time off in connection with childbirth and placement for adoption: further provisionsU.K.

5A.(1) This regulation applies to a person for any period—

(a)which falls within a period to which regulation 5 applies; and

(b)which follows the birth or the placement for adoption of the child in connection with whose birth or placement entitlement to the allowance, pay or leave mentioned in regulation 5(1) arises.

(2) [F49A person who would have been treated as being engaged in qualifying remunerative work if they or, in the case of a joint claim, they or their partner had been responsible for a child or qualifying young person], immediately before the beginning of a period to which regulation 5 applies, shall be treated as [F50being engaged in qualifying remunerative work for the purposes of the conditions of entitlement in this Part] during the period mentioned in paragraph (1) above.

(3) Paragraph (4) of regulation 5 applies for the purpose of this regulation as it applies for the purpose of that regulation.]

[F51(4) This regulation is subject to regulation 7D.]

[F52Periods of illness [F53or incapacity for work][F53, incapacity for work or limited capability for work]U.K.

6.(1) This regulation applies for any period during which a person—

(a)is paid statutory sick pay,

(b)is paid short-term incapacity benefit at the lower rate under sections 30A to 30E of the Contributions and Benefits Act,

(c)is paid income support on the grounds of incapacity for work under paragraphs 7 and 14 of Schedule 1B to the Income Support (General) Regulations 1987, [F54or]

[F54(cc)is paid an employment and support allowance under Part 1 of the Welfare Reform Act, or]

(d)receives national insurance credits on the grounds of incapacity for work [F55or limited capability for work] under regulation 8B of the Social Security (Credits) Regulations 1975.

(2) For the purposes of the [F56conditions of entitlement in this Part], the person is treated as being engaged in qualifying remunerative work during the period.

  • This is subject to [F57paragraphs (3), (4) and regulation 7D].

(3) The person must have been engaged in qualifying remunerative work immediately before the beginning of the period.

(4) If the person is paid income support as specified in paragraph (1)(c) [F58or employment and support allowance as specified in paragraph (1)(cc)] or receives national insurance credits as specified in paragraph (1)(d) he is treated as being engaged in qualifying remunerative work for a period of 28 weeks only, beginning with the day on which he is first paid income support [F59or employment and support allowance] or receives national insurance credits (as the case may be).

(5) A person who is self-employed is treated as engaged in qualifying remunerative work for the requisite number of hours during any period for which paragraph (1) would have applied in his case but for the fact that the work he performed in the week immediately before the period began, although done for payment or in the expectation of payment, was not performed under a contract of service or apprenticeship.]

Term time and other seasonal workersU.K.

7.—(1) For the purposes of the [F60conditions of entitlement in this Part], paragraph (2) applies if a person—

(a)works at a school, other educational establishment or other place of employment,

(b)there is a recognisable cycle to his employment there; and

(c)the length of that recognisable cycle is one year and includes periods of school holidays or similar vacations during which he does not work.

(2) If this paragraph applies, the periods mentioned in paragraph (1)(c) are disregarded in determining whether the [F60conditions of entitlement in this Part] are satisfied.

[F61Strike periodsU.K.

7A.(1) This regulation applies for any period during which a person is on strike.

(2) For the purposes of the [F62conditions of entitlement in this Part], the person is treated as being engaged in qualifying remunerative work during the period.

  • This is subject to [F63paragraph (3) and regulation 7D].

(3) The person—

(a)must have been engaged in qualifying remunerative work immediately before the beginning of the period, and

(b)must not be on strike for longer than a period of ten consecutive days on which he should have been working.]

[F61Persons suspended from workU.K.

7B.(1) This regulation applies for any period during which a person is suspended from work while complaints or allegations against him are investigated.

(2) For the purposes of the conditions in regulation 4(1), the person is treated as being engaged in qualifying remunerative work during the period.

  • This is subject to [F64paragraph (3) and regulation 7D].

(3) The person must have been engaged in qualifying remunerative work immediately before the beginning of the period.]

[F61Pay in lieu of noticeU.K.

7C.(1) This regulation applies if a person stops work and receives pay in lieu of notice.

(2) For the purposes of the conditions in regulation 4(1), the person shall not be treated as being engaged in qualifying remunerative work during the period for which he receives the pay.

[F65(3) This regulation is subject to regulation 7D.]]

[F66Ceasing to undertake work or working for less than 16[F67, 24] or 30 hours per weekU.K.

7D.(1) This regulation applies for the four-week period immediately after—

(a)a person, not being a member of a couple, who is engaged in qualifying remunerative work for not less than 16 hours per week, ceases to work or starts to work less than 16 hours per week,

(b)a person, being a member of a couple only one of whom is engaged in qualifying remunerative work for not less than 16 hours per week, ceases to work or starts to work less than 16 hours per week,

(c)both members of a couple, each of whom is engaged in qualifying remunerative work for not less than 16 hours per week, cease to work or start to work less than 16 hours per week,

(d)a person, being a member of a couple who is entitled to the childcare element of working tax credit each of whom is engaged in qualifying remunerative work for not less than 16 hours per week, ceases to work or start to work less than 16 hours per week, or

(e)a person who satisfies paragraph (c) [F68of the first variation or paragraph (b) of the second variation] of the second condition in regulation 4(1) and who is engaged in qualifying remunerative work for not less than 30 hours per week, ceases to work or starts to work less than 30 hours per week.

[F69(f)one or both members of a couple who satisfy paragraph (a) of the third variation of the Second condition in regulation 4(1) and are engaged in qualifying remunerative work cease to work or reduce their hours to the extent that they cease to meet the condition that one member of the couple works not less than 16 hours per week and the aggregate number of hours for which the couple are engaged in qualifying remunerative work is not less than 24 hours per week.]

(2) For the purposes of the conditions of entitlement in this Part, the person is treated as being engaged in qualifying remunerative work during that period.]

[F70(3) This regulation does not apply to a person who is either—

(a)a furloughed employee under the Coronavirus Job Retention Scheme; or

(b)a coronavirus-impacted worker.]

[F71Alteration in hours worked due to coronavirusU.K.

7E.(1) For the purposes of the conditions of entitlement in this Part, a person to whom paragraph (2) applies is treated as being engaged in qualifying remunerative work during the period that that person is either—

(a)a furloughed employee under the Coronavirus Job Retention Scheme; or

(b)a coronavirus-impacted worker.

(2) This paragraph applies to—

(a)a person, whether or not a member of a couple, who is a furloughed employee under the Coronavirus Job Retention Scheme;

(b)a person (A), whether or not a member of a couple, who was engaged in qualifying remunerative work for no less than 16 hours per week—

(i)who starts to work less than 16 hours per week and that reduction in hours is due to coronavirus;

(ii)who is notified by A’s employer that A is not required to work any hours due to coronavirus, but A’s employer has not made any application under the Coronavirus Job Retention Scheme in respect of A; or

(iii)who is unable to work as a consequence of shielding;

(c)a person (B), whether or not a member of a couple, who satisfies paragraph (c) of the first variation or paragraph (b) of the second variation of the Second condition in regulation 4(1) (qualifying remunerative work) and who is engaged in qualifying remunerative work for not less than 30 hours per week—

(i)who starts to work less than 30 hours per week and that reduction in hours is due to coronavirus;

(ii)who is notified by B’s employer that P is not required to work any hours due to coronavirus, but B’s employer has not made any application under the Coronavirus Job Retention Scheme in respect of B; or

(iii)who is unable to work as a consequence of shielding; or

(d)one or both members of a couple who satisfy paragraph (a) of the third variation of the Second condition in regulation 4(1) and who are engaged in qualifying remunerative work—

(i)who reduce their hours (including a reduction to nil) so that they no longer meet the condition that one member of the couple works no less than 16 hours per week and the aggregate number of hours for which the couple are engaged in qualifying remunerative work is not less than 24 hours per week and any reduction in hours worked is as a consequence of coronavirus; or

(ii)who are unable to work as a consequence of shielding.

(3) For the purposes of this regulation, a person is a coronavirus-impacted worker if that person is—

(a)an employed person who is within paragraph (2)(b), (c) or (d); or

(b)a self-employed person who is within paragraph (2)(b)(i) or (iii), paragraph (2)(c)(i) or (iii) or paragraph (2)(d).

(4) Where paragraph (2)(a) applies, at the date at which a person (P) ceases to be a furloughed employee under the Coronavirus Job Retention Scheme if—

(a)during the period of eight weeks beginning with the date on which P ceases to be a furloughed employee under that Scheme, the hours that P works do not satisfy the variation in the Second condition of regulation 4(1) which P satisfied immediately before P was furloughed under that Scheme, but it is P’s intention that at the end of that period P will satisfy that variation—

(i)where P does satisfy that variation at the end of that eight-week period, P will be treated as meeting the conditions of entitlement for the purposes of this Part; and

(ii)where P does not satisfy that variation at the end of that eight-week period, for the purposes of the conditions of entitlement for the purposes of this Part, P will be treated as being engaged in qualifying remunerative work for the four-week period which begins immediately after the end of that eight-week period;

(b)at any time during the period of eight weeks beginning with the date on which P ceases to be a furloughed employee under that Scheme—

(i)the hours that P works are permanently reduced so that P is not able to satisfy the variation in the Second condition of regulation 4(1) which P satisfied immediately before P became a furloughed employee under that Scheme; or

(ii)P ceases to undertake work,

for the purposes of the conditions of entitlement in this Part, P will be treated as being engaged in qualifying remunerative work for the four-week period which begins immediately after the reduction in hours or the cessation of employment;

(c)P does not undertake work, for the purposes of the conditions of entitlement in this Part, P will be treated as being engaged in qualifying remunerative work for the four-week period which begins immediately after P ceases to be a furloughed employee under that Scheme; or

(d)there is a permanent reduction in the hours that P works such that P is unable to satisfy the variation in the Second condition of regulation 4(1) which P satisfied immediately before P became a furloughed employee under that Scheme, for the purposes of the conditions of entitlement for this Part, P will be treated as being engaged in qualifying remunerative work for the four-week period which begins immediately after P ceases to be a furloughed employee under that Scheme.

(5) For the purposes of paragraph (4) a person ceases to be a furloughed employee under the Coronavirus Job Retention Scheme when that Scheme no longer applies in respect of that person.

(6) Where paragraph (2)(b), (c) or (d) applies, at the date where a person (P) ceases to be a coronavirus-impacted worker, if—

(a)during the period of eight weeks beginning with the date on which P ceases to be a coronavirus-impacted worker, the hours that P works do not satisfy the variation in the Second condition of regulation 4(1) which P satisfied immediately before P became a coronavirus-impacted worker, but it is P’s intention that at the end of that period P will satisfy that variation—

(i)where P does satisfy that variation at the end of that eight-week period, for the purposes of the conditions of entitlement in this Part, P will be treated as being engaged in qualifying remunerative work during that eight-week period; and

(ii)where P does not satisfy that variation at the end of that eight-week period, for the purposes of the conditions of entitlement in this Part, P will be treated as being engaged in qualifying remunerative work for the four-week period which begins immediately after the end of that eight-week period;

(b)at any time during the period of eight weeks beginning with the date on which P ceases to be a coronavirus-impacted worker—

(i)the hours that P works are permanently reduced so that P is not able to satisfy the variation in the Second condition of regulation 4(1) that P satisfied immediately before P became a coronavirus-impacted worker; or

(ii)P ceases to undertake work,

for the purposes of the conditions of entitlement in this Part, P will be treated as being engaged in qualifying remunerative work for the four-week period which begins immediately after the reduction in hours or after P ceases to work; or

(c)P does not undertake work, for the purposes of the conditions of entitlement in this Part, P will be treated as being engaged in qualifying remunerative work for the four-week period which begins immediately after P ceases to be a coronavirus-impacted worker;

(d)there is a permanent reduction in the hours that P works such that is unable to satisfy the variation in the Second condition of regulation 4(1) which P satisfied immediately before P became a coronavirus-impacted worker, for the purposes of the conditions of entitlement in this Part, P will be treated as being engaged in qualifying remunerative work for the four-week period which begins immediately after P ceases to be a coronavirus-impacted worker.

(7) For the purposes of paragraph (6) if—

(a)a person is within paragraph (2)(b)(i) or (ii), paragraph (2)(c)(i) or (ii) or paragraph (2)(d)(i), that person ceases to be a coronavirus-impacted worker on the day that the Coronavirus Job Retention Scheme ceases; and

(b)a person is within paragraph (2)(b)(iii), paragraph (2)(c)(iii) or paragraph (2)(d)(ii), that person ceases to be a coronavirus-impacted worker the day after the day on which the period for which that person was shielding ends.

(8) In this regulation a person (P) is shielding, or required to shield, if P, or another person living in the same household as P, has been notified by the National Health Service, their specialist or their general practitioner that they are clinically extremely vulnerable due to coronavirus.]

Gaps between jobsU.K.

8.  For the purposes of the [F72conditions of entitlement in this Part] a person shall be treated as being engaged in qualifying remunerative work for the requisite number of hours if he has been so engaged within the past 7 days.

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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:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
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Llinell Amser Newidiadau

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

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Rhagor o Adnoddau

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:

  • y PDF print gwreiddiol y fel gwnaed fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill