- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)The amount specified in section 35(1) of ITA 2007 (personal allowance for those born after 5 April 1938) is replaced—
(a)for the tax year 2016-17, with “£10,800”, and
(b)for the tax year 2017-18, with “£11,000”.
(2)Accordingly, for those tax years, section 57 of that Act (indexation of allowances), so far as relating to the amount specified in section 35(1) of that Act, does not apply.
(3)In section 34(1)(a) of that Act, for “sections 35 and 37 deal” substitute “section 35 deals”.
(4)In section 35 of that Act (personal allowance for those born after 5 April 1938)—
(a)for paragraphs (a) and (b) substitute “meets the requirements of section 56 (residence etc).”, and
(b)for the heading substitute “Personal allowance”.
(5)Omit section 37 of that Act (personal allowance for those born before 6 April 1938).
(6)In section 45(4) of that Act (marriages before 5 December 2005), for paragraphs (a) and (b) substitute “half the excess”.
(7)In section 46(4) of that Act (marriages and civil partnerships on or after 5 December 2005), for paragraphs (a) and (b) substitute “half the excess”.
(8)In section 55B of that Act (transferable tax allowance for married couples and civil partners: tax reduction: entitlement), in subsection (6) omit “or 37”.
(9)In section 55C of that Act (election to reduce personal allowance), in subsections (1)(b) and (2), omit “or 37”.
(10)In section 57 of that Act (indexation of allowances)—
(a)in subsection (1)(a), for the words following “35(1)” substitute “(personal allowance)”,
(b)in subsection (1)(h), omit “37(2),”, and
(c)in subsection (4), omit “37(2),”.
(11)The amendments made by subsections (3) to (10) have effect for the tax year 2016-17 and subsequent tax years.
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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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Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
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