- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
4.—(1) An eligible employer is an employer who—
(a)on 28th February 2020, had fewer than 250 employees enrolled in all PAYE schemes operated by the employer; and
(b)on 31st December 2019, was not already in difficulty.
(2) An employer is “in difficulty” if it is reasonable to assume that the employer would be regarded as an undertaking in difficulty under Article 2(18) of Commission Regulation (EU) No. 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty(1).
(3) Where, on 28th February 2020, the employer was one of—
(a)two or more companies which were not charities and which were connected with one another, or
(b)two or more charities which were connected with one another,
the number of employees referred to in paragraph (1) is the total number of employees enrolled in all PAYE schemes operated by the connected companies or charities, as applicable.
(4) For the purposes of paragraph (3)—
(a)Part 1 of Schedule 1 to the National Insurance Contributions Act 2014(2) sets out the rules for determining if two or more companies are connected with one another;
(b)Part 2 of Schedule 1 to that Act sets out the rules for determining if two or more charities are connected with each other.
(5) In this regulation—
“charity” has the same meaning as in section 18(1) of the Small Charitable Donations Act 2012(3), subject to paragraph 8(5) of Schedule 1 to the National Insurance Contributions Act 2014; and
“company” has the meaning given by section 1121(1) of the Corporation Tax Act 2010(4) and includes a limited liability partnership.
OJ No. L 187, 26.6.2014, p. 1, to which there are amendments not relevant to these Regulations.
2010 c. 4. Section 1121(1) was amended by S.I. 2013/1388.
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.
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
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