- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
53(1)Paragraph 54 or 55 has effect where—
(a)section 394 of ITEPA 2003 (charge on benefits from non-approved schemes) operates (or would otherwise operate) by reason of the provision of a lump sum under an employer-financed retirement benefits scheme on or after 6th April 2006, and
(b)before that date an employer has paid any sum or sums, with a view to the provision of benefits under the scheme, in respect of which an employee is taxed.
(2)For the purposes of sub-paragraph (1)(a) section 394 of ITEPA 2003 operates if—
(a)an amount counts as employment income of an individual under that section, or
(b)the person who is, or persons who are, the responsible person in relation to the scheme is or are chargeable to tax under Case VI of Schedule D by virtue of that section.
(3)For the purposes of sub-paragraph (1)(b) an employee is taxed in respect of a sum or sums if—
(a)the employee is assessed to tax by virtue of section 595 (1) of ICTA (charges on payments) in respect of the sum or sums, or
(b)the sum or sums counts or count as employment income of the employee under section 386 (1) of ITEPA 2003 (charges on payments).
(4)It is to be assumed, unless the contrary is shown, that neither paragraph 54 nor paragraph 55 has effect.
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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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