- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
146.—(1) Before 20th May following the end of the tax year, the employee must deliver a return to the Inland Revenue.
(2) The return must show—
(a)such particulars as the Board may require for identifying the employee,
(b)the tax year to which the return relates,
(c)the employee’s total payments to date at the end of the tax year,
(d)the total tax to date calculated for the last tax quarter in the tax year, and
(e)if the employee’s code is a K code, the amount, if any, of that total tax to date which is not payable because of regulation 144(4) (overriding limit).
(3) But paragraph (1) does not apply if the employee has already delivered a return under regulation 145 or section 8 of TMA(1) (personal returns).
(4) If a return is required by paragraph (1), regulations 76, 84 and 218 (which relate to the certification and recovery of tax remaining unpaid by an employer for any tax year) apply with the necessary modifications in the case of any tax remaining unpaid by the employee.
(5) Section 98A of TMA(2) (special penalties in case of certain returns) applies to paragraph (1).
Section 8 was substituted by section 90(1) of the Finance Act 1990 (c. 29) and amended by section 178(1) of the Finance Act 1994 (c. 9), section 104(1) and (2) of the Finance Act 1995 (c. 4) and section 121(1) to (3) of the Finance Act 1996 (c. 8).
Section 98A was inserted by section 165 of the Finance Act 1989 (c. 26) and amended by paragraph 138 of Schedule 6 to ITEPA.
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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’.
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