- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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6.—(1) Section 192B(1) (pensions: excessive relief at source under section 192 is amended as follows.
(2) In subsection (1), after “(2)” insert “, (3A)”.
(3) In each of subsections (1), (3) and (5), for “apply” substitute “are met”.
(4) In subsection (2)—
(a)in paragraph (a), for “is the basic rate” substitute “is not the Scottish basic rate”, and
(b)in paragraph (c), for “that rate” substitute “the relevant rate”.
(5) After subsection (3) insert—
“(3A) The conditions are that—
(a)the relevant rate is not the Welsh basic rate for the tax year in which the payment of the contribution is made,
(b)the individual is a Welsh taxpayer for that tax year, and
(c)the Welsh basic rate for that tax year is lower than the relevant rate.
(3B) If the conditions in subsection (3A) are met, the amount of excessive relief given is an amount equal to the difference between the amount of relief given and the amount of relief which would have been given if the relevant rate were the Welsh basic rate for the tax year in which the payment is made.”.
(6) For subsection (4) substitute—
“(4) The conditions are that—
(a)the relevant rate is not the basic rate for the tax year in which the payment of the contribution is made, and
(b)the individual is neither a Scottish taxpayer nor a Welsh taxpayer for that tax year, and
(c)the basic rate for that tax year is lower than the relevant rate.”.
Section 192B was inserted by article 4 of S.I. 2015/1810.
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