- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)A charge to income tax, to be known as the authorised surplus payments charge, arises where an authorised surplus payment is made to a sponsoring employer by an occupational pension scheme that is a registered pension scheme.
(2)The person liable to the authorised surplus payments charge is the scheme administrator.
(3)The scheme administrator is liable to the authorised surplus payments charge whether or not—
(a)the scheme administrator, and
(b)the sponsoring employer,
are resident, ordinarily resident or domiciled in the United Kingdom.
(4)The rate of the charge is 35% in respect of the authorised surplus payment.
(5)The Treasury may by order increase or decrease the rate for the time being specified in subsection (4).
(6)Subsection (1) does not apply to any authorised surplus payment—
(a)to the extent that (if this section had not been enacted) the sponsoring employer would have been exempt, or entitled to claim exemption, from income tax or corporation tax in respect of it, or
(b)if the sponsoring employer is a charity.
(7)An authorised surplus payment in respect of which income tax is charged under this section is not to be treated as income for any purpose of the Tax Acts.
(8)Schedule 36 contains (in Part 4) transitional provisions about the authorised surplus payments charge.
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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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