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- Original (As made) - Welsh
This is the original version (as it was originally made).
9.—(1) Yn yr Atodlen hon, ystyr incwm trethadwy person yw—
(a)cyfanred—
(i)cyfanswm yr incwm y codir treth incwm ar y person amdano o dan Gam 1 o adran 23 o Ddeddf Treth Incwm 2007(1), a
(ii)os nad ydynt eisoes yn elfen o gyfanswm yr incwm o dan is-baragraff (i), daliadau a budd-daliadau eraill a bennir yn adran 401(1) o Ddeddf Treth Incwm (Enillion a Phensiynau) 2003(2) a geir gan y person neu sy’n cael eu trin fel pe baent wedi eu cael gan y person (ond diystyrir adran 401(2) o’r Ddeddf honno at ddibenion yr is-baragraff hwn), neu
(b)pan fo deddfwriaeth treth incwm Aelod-wladwriaeth arall yn gymwys i incwm y person, gyfanswm incwm y person o bob ffynhonnell fel y’u penderfynir at ddibenion deddfwriaeth treth incwm yr Aelod-wladwriaeth honno.
(2) At ddibenion is-baragraff (1)(b), pan fo deddfwriaeth treth incwm mwy nag un Aelod-wladwriaeth yn gymwys i’r person mewn cysylltiad â’r flwyddyn sydd o dan ystyriaeth, cyfanswm incwm y person o bob ffynhonnell yw’r swm sy’n deillio o’r penderfyniad sy’n arwain at swm mwyaf cyfanswm yr incwm, gan gynnwys unrhyw incwm y mae’n ofynnol ei ystyried o dan baragraff 18.
(3) Ond nid yw incwm trethadwy person yn cynnwys incwm a delir i berson arall o dan orchymyn trefniadau pensiwn.
2007 p. 3; diwygiwyd adran 23 gan Ddeddf Cyllid 2009 (p. 10), Atodlen 1, paragraff 6(o)(i), Deddf Cyllid 2013 (p. 29), Atodlen 3, paragraff 2(2) a Deddf Cyllid 2014 (p. 26), Atodlen 17, paragraff 19.
2003 p. 1; diwygiwyd adran 401 gan O.S. 2005/3229, O.S. 2011/1037 ac O.S. 2014/211.
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