- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As made) - English
- Original (As made) - Welsh
This is the original version (as it was originally made). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
80.—(1) Caiff aelod sy’n cael yr hawl i daliad ar unwaith o bensiwn ymddeol arfer opsiwn o dan y rheoliad hwn i gyfnewid rhan o’r pensiwn am gyfandaliad.
(2) Ni chaniateir arfer yr opsiwn ac eithrio—
(a)drwy hysbysiad ysgrifenedig i’r rheolwr cynllun, sy’n nodi’r swm sydd i’w gymudo; a
(b)cyn gwneud y taliad cyntaf o’r pensiwn.
(3) Os yw aelod yn arfer yr opsiwn, am bob £1 o ostyngiad i swm cyfradd flynyddol pensiwn yr aelod, rhaid talu i’r aelod gyfandaliad o £12.
(4) Ni chaiff aelod gyfnewid am gyfandaliad o dan y rheoliad hwn fwy na’r lleiaf o’r canlynol—
(a)25% o’r pensiwn; a
(b)cyfran o’r pensiwn i’r graddau y byddai’n achosi taliad trethadwy o’r cynllun(1) at ddibenion Rhan 4 o DC 2004.
(5) Nid yw’r rheoliad hwn yn gymwys i bensiwn sy’n deillio o hawliau credyd pensiwn os oedd yr aelod â debyd pensiwn, y mae’r pensiwn yn deillio o’i hawliau, wedi cael cyfandaliad o dan y rheoliad hwn cyn y dyddiad yr oedd y gorchymyn rhannu pensiwn yn cael effaith.
(6) Nid yw’r rheoliad hwn yn gymwys i bensiwn afiechyd haen uchaf.
Gweler adran 241 o Ddeddf Cyllid 2004. Diwygiwyd yr adran honno gan Ddeddf Cyllid 2011 (p. 11), Atodlen 16, paragraff 74 a chan Ddeddf Cyllid 2006 (p. 25), Atodlen 21, paragraff 9.
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: