- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This section applies if the employer is a company in relation to which section 76 of ICTA applies (expenses of companies carrying on life assurance business).
(2)In determining for the purposes of section 1290(1) whether a deduction would otherwise be allowable, the effect of section 86 of FA 1989 (spreading of relief for acquisition expenses) is ignored.
(3)But section 1290(3) is subject to that section if, in accordance with subsection (2) above, an amount is allowed as a deduction for a particular period under section 1290(3).
(4)For the purposes of section 86 of FA 1989, the employee benefit contributions are treated as expenses payable for that period which fall to be included at Step 1 in section 76(7) of ICTA.
(5)For the purposes of sections 1290 to 1296—
(a)any reference to a deduction for employee benefit contributions is to be read as a reference to an amount being brought into account under section 76 of ICTA as expenses payable, and
(b)references to deduction are to be read in that light.
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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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