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11. At ddibenion cyfrifo incwm gweddilliol myfyriwr cymwys, y didyniadau yw—
Didyniad A
Tâl a roddir i’r myfyriwr cymwys yn y flwyddyn academaidd gyfredol am waith a wneir yn ystod unrhyw flwyddyn academaidd o’r cwrs, ond nid tâl mewn cysylltiad ag—
(a)unrhyw gyfnod o absenoldeb a gymerir gan y myfyriwr, neu
(b)cyfnod arall pan fydd y myfyriwr wedi ei ryddhau o ddyletswydd i fod yn bresennol yn y gwaith,
fel y caiff y myfyriwr ymgymryd â’r cwrs.
Didyniad B
Swm gros unrhyw bremiwm neu swm a delir gan y myfyriwr cymwys yn ystod y flwyddyn academaidd gyfredol mewn perthynas â phensiwn—
(a)y rhoddir rhyddhad mewn cysylltiad ag ef o dan adran 188 o Ddeddf Cyllid 2004(1); neu
(b)pan fo incwm y myfyriwr cymwys yn cael ei gyfrifiannu at ddibenion deddfwriaeth treth incwm Aelod-wladwriaeth arall, y byddai rhyddhad yn cael ei roi mewn cysylltiad ag ef pe bai’r ddeddfwriaeth honno yn gwneud darpariaeth sy’n cyfateb i’r ddarpariaeth yn y Deddfau Treth Incwm.
ond nid yw’n cynnwys unrhyw swm a delir fel premiwm o dan bolisi aswiriant bywyd.
2004 p. 12; diwygiwyd adran 188 gan Ddeddf Cyllid 2007 (p. 11), adrannau 68 a 114 ac Atodlenni 18, 19 a 27, Deddf Cyllid 2013 (p. 29), adran 52 a Deddf Cyllid 2014 (p. 26), Atodlen 7.
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