- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
9.—(1) An employer in whose case the aggregate of—
(a)all emoluments of all persons who are site employees employed at or from the leviable establishments of the employer under a contract of service or apprenticeship in the relevant base period; and
(b)all sums (including payments for the incidental use of tools) paid in the relevant base period by the employer to any person under labour-only agreements for services rendered to the employer by site employees;
is less than £275,000 is exempt from payment of all amounts of levy calculated in respect of site employees under article 7(1).
(2) An employer in whose case the aggregate of—
(a)all emoluments of all persons who are off site employees employed at or from the leviable establishments of the employer under a contract of service or apprenticeship in the relevant base period; and
(b)all sums (including payments for the incidental use of tools) paid in the relevant base period by the employer to any person under labour-only agreements for services rendered to the employer by off site employees,
is less than £1,000,000 is exempt from payment of all amounts of levy calculated in respect of off site employees under article 7(2).
(3) The persons and payments listed in article 7(3) as those to be excluded from all calculations in paragraphs (1) and (2) of article 7 are also to be excluded from all calculations in paragraphs (1) and (2) of this article.
(4) Any body of persons or trust established for charitable purposes only is exempt from the levy.
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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:
Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:
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liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys