- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
(This note is not part of the Regulations)
These Regulations amend the Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000 (S.I. 2000/728) (“the principal Regulations”) to take account of changes made to legislation.
As a result of the bringing into force of the Commissioners for Revenue and Customs Act 2005 (c. 11), the functions of the Commissioners of Inland Regulation have been transferred to the Commissioners for Her Majesty’s Revenue and Customs. The definition of “the Commissioners” in regulation 2(1) of the principal Regulations has accordingly been amended (see regulation 4(2) of these Regulations).
As a result of the bringing into force of the Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)) (“the 2005 Order”), it is necessary to amend the principal Regulations to deal with payments made under the levies for which that Act provides. Regulation 6 of these Regulations accordingly make the necessary amendments to regulation 7 of the principal Regulations.
As a result of the bringing into force of the Civil Partnership Act 2004 (c. 33), it is necessary to amend the principal Regulations to take account of the existence of civil partnerships, and regulations 4(3) and 5 of these Regulations accordingly make the necessary amendments to the principal Regulations.
The amendments made by these Regulations as a result of the bringing into force of the Commissioners for Revenue and Customs Act 2005, the 2005 Order and the Civil Partnership Act 2004 come into force on 5th December 2005: the date on which the Civil Partnership Act 2004 takes effect.
Regulation 7 of these Regulations accordingly makes transitional provision for the tax year 2005-06 in the case of a person to whom the principal Regulations would not apply but for the amendment made by regulation 5 of these Regulations: an amendment coming into force during the tax year rather than at the beginning of a tax year.
Regulation 8 of these Regulations makes an amendment to regulation 7 of the principal Regulations to deal with the changes made to the tax provisions relating to pensions by the Finance Act 2004 (c. 12). This amendment comes into force on 6th April 2006: the date on which the legislation contained in the Finance Act 2004 takes effect.
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.
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
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:
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:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys