- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In relation to primary Class 1 contributions payable in respect of any period in a tax year to which this section applies—
(a)the main primary percentage shall not exceed 12%, and
(b)the additional primary percentage shall not exceed 2%.
(2)This section applies to a tax year which begins after the day on which this Act comes into force but before the date of the first parliamentary general election after that day.
(3)In this section, “main primary percentage” and “additional primary percentage” are to be construed in accordance with section 8(2)(a) and (b) of SSCBA 1992 and SSCB(NI)A 1992.
(1)In relation to secondary Class 1 contributions payable in respect of any period in a tax year to which this section applies, the secondary percentage shall not exceed 13.8%.
(2)This section applies to a tax year which begins after the day on which this Act comes into force but before the date of the first parliamentary general election after that day.
(3)In this section, “secondary percentage” is to be construed in accordance with section 9(2) of SSCBA 1992 and SSCB(NI)A 1992.
(1)The upper earnings limit specified in regulations under section 5(1) of SSCBA 1992 and SSCB(NI)A 1992 for any tax year to which this section applies shall not exceed the weekly equivalent of the proposed higher rate threshold for that tax year.
(2)This section applies to a tax year—
(a)which begins after the day on which this Act comes into force but before the date of the first parliamentary general election after that day, and
(b)for which income tax is charged.
(3)For the purposes of this section, the “proposed higher rate threshold” for a tax year is the sum of—
(a)the basic rate limit for income tax for the tax year as proposed in the pre-budget proposals for that year, and
(b)the personal allowance for income tax for the tax year as so proposed.
(4)For the purposes of this section, the weekly equivalent of a proposed higher rate threshold for a tax year is the amount produced by dividing that threshold by 52 and rounding up or down to the nearest pound.
(5)In this section “pre-budget proposals” means the government’s pre-budget fiscal proposals for a tax year which are contained in a document presented to Parliament by the Chancellor of the Exchequer by Command of Her Majesty.
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’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
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.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys