- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
- Gwreiddiol (Fel y'i Gwnaed) - Saesneg
- Gwreiddiol (Fel y'i Gwnaed) - Cymraeg
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
49.—(1) This regulation applies in relation to every scheme year in which an added pension account is open other than the scheme year in which the account is established.
(2) The account must specify—
(a)the opening balance of added pension for the scheme year and the PIA index adjustment for that opening balance;
(b)if applicable, the age addition awarded at the beginning of the scheme year.
(3) The “opening balance” (“balans agoriadol”) of added pension—
(a)for the scheme year immediately following the scheme year in which the added pension account is established, means the amount of added pension specified in the account as at the end of the previous scheme year; and
(b)for any subsequent scheme year, means the sum of the following amounts—
(i)the opening balance of added pension for the previous scheme year,
(ii)the PIA index adjustment (if any) for that opening balance,
(iii)if applicable, the age addition awarded at the beginning of the previous scheme year, and
(iv)the amount of added pension for the previous scheme year as at the end of the previous scheme year.
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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’. Dim ond yn Saesneg y mae’r fersiwn ddiwygiedig ar gael ar hyn o bryd.
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