- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
6.—(1) An employer who makes a claim for the recovery of a reimbursement amount must do so in accordance with this regulation.
(2) A claim may include one or more reimbursement amounts paid by the employer—
(a)to employees enrolled in the same PAYE scheme, and
(b)during the period of time specified by the employer in accordance with paragraph (3)(d).
(3) The claim must contain the following—
(a)the employer PAYE reference number for the PAYE scheme to which the claim relates;
(b)the number of employees the claim relates to;
(c)the amount claimed;
(d)the beginning and end dates of the period of time to which the amount specified in accordance with sub-paragraph (c) relates;
(e)details of the bank account into which the amount specified in accordance with sub-paragraph (c) is to be paid; and
(f)if required by regulation 9(2), the amount by which the original claim was overstated.
(4) The claim must contain a declaration by the employer that—
(a)the employer was not already in difficulty on 31st December 2019;
(b)receipt of the amount claimed will not result in the amount of State aid received by the employer exceeding the maximum temporary aid amount for that employer; and
(c)the matters stated in the claim are true and accurate.
(5) The claim must be submitted to HMRC electronically using the Government Gateway unless paragraph (6) or regulation 9(2) applies.
(6) If the employer considers that the employer is digitally excluded—
(a)the employer may make a request to HMRC to submit a claim in an alternative manner, and
(b)if HMRC are satisfied that the employer is digitally excluded, the employer must submit the claim in a manner agreed with HMRC.
(7) An employer is digitally excluded where—
(a)it is not reasonably practicable for the employer to use the Government Gateway to submit a claim for any reason including age, disability or remoteness of location, or
(b)the employer is a person who is a practising member of a religious society or order whose beliefs are incompatible with using the Government Gateway.
(8) In this regulation “Government Gateway” means the secure online facility for accessing government services.
7. A claim may not be made after the end of 24th March 2022.
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