- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)For the purpose of the £30,000 threshold in section 403(4) and (5), the payments and other benefits provided in respect of an employee or former employee which are to be aggregated are those provided—
(a)in respect of the same employment,
(b)in respect of different employments with the same employer, and
(c)in respect of employments with employers who are associated.
(2)For this purpose employers are “associated” if on a termination or change date—
(a)one of them is under the control of the other, or
(b)one of them is under the control of a third person who on that termination or change date or another such date controls or is under the control of the other.
(3)In subsection (2)—
(a)references to an employer, or to a person controlling or controlled by an employer, include the successors of the employer or person, and
(b)“termination or change date” means a date on which a termination or change occurs in connection with which a payment or other benefit to which this Chapter applies is received in respect of the employee or former employee.
(4)If payments and other benefits are received in different tax years, the £30,000 is set against the amount of payments and other benefits received in earlier years before those received in later years.
(5)If more than one payment or other benefit is received in a tax year in which the threshold is exceeded—
(a)the £30,000 (or the balance of it) is set against the amounts of cash benefits as they are received, and
(b)any balance at the end of the year is set against the aggregate amount of non-cash benefits received in the 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’.
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