- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)The structure of the employment income Parts is as follows—
this Part imposes the charge to tax on employment income, and sets out—
how the amount charged to tax for a tax year is to be calculated, and
who is liable for the tax charged;
Part 3 sets out what are earnings and provides for amounts to be treated as earnings;
Part 4 deals with exemptions from the charge to tax under this Part (and, in some cases, from other charges to tax);
Part 5 deals with deductions from taxable earnings;
Part 6 deals with employment income other than earnings or share-related income; and
Part 7 deals with share-related income and exemptions.
(2)In this Act “the employment income Parts” means this Part and Parts 3 to 7.
(1)In the employment income Parts “employment” includes in particular—
(a)any employment under a contract of service,
(b)any employment under a contract of apprenticeship, and
(c)any employment in the service of the Crown.
(2)In those Parts “employed”, “employee” and “employer” have corresponding meanings.
(1)The provisions of the employment income Parts that are expressed to apply to employments apply equally to offices, unless otherwise indicated.
(2)In those provisions as they apply to an office—
(a)references to being employed are to being the holder of the office;
(b)“employee” means the office-holder;
(c)“employer” means the person under whom the office-holder holds office.
(3)In the employment income Parts “office” includes in particular any position which has an existence independent of the person who holds it and may be filled by successive holders.
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