- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Schedule 10 to the Taxes Act 1988 (profit sharing schemes) shall be amended as follows.
(2)In paragraph 3 (the appropriate percentage for purposes of tax charge) the words from “In this paragraph” to the end of the paragraph shall be omitted.
(3)The following paragraph shall be inserted after paragraph 3—
“3A(1)In paragraph 3 above the reference to the relevant age shall be construed as follows.
(2)Where the scheme is approved before 25th July 1991 and the event occurs before 30th November 1993, the relevant age is pensionable age.
(3)Where—
(a)the scheme is approved before 25th July 1991,
(b)the event occurs on or after 30th November 1993,
(c)the scheme defines the period of retention by reference to the age of 60 for both men and women, and
(d)the reference to that age is incorporated in the definition by virtue of an alteration approved by the Board under paragraph 4 of Schedule 9 before the event occurs,
the relevant age is 60.
(4)Where—
(a)the scheme is approved before 25th July 1991,
(b)the event occurs on or after 30th November 1993, and
(c)sub-paragraph (3) above does not apply,
the relevant age is pensionable age.
(5)Where the scheme is approved on or after 25th July 1991, the relevant age is the specified age.”
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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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