- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
1(1)This Schedule applies for the purposes of Chapter III of Part V of the Taxes Act 1988 (profit-related pay) where—
(a)profit-related pay is or has been paid to an employee by reference to any period (“the relevant period”) and in accordance with a registered scheme (“the affected scheme”), and
(b)sub-paragraph (2) or (3) below applies in the employee’s case to the relevant period.
(2)This sub-paragraph applies in the employee’s case to the relevant period if—
(a)that period is a period beginning for the employee at a time on or after 17th March 1998 and ending before 31st December 2000;
(b)the employee has been eligible in accordance with a related scheme to receive profit-related pay by reference to the whole or a part of any profit period for the related scheme (“the earlier period”);
(c)the earlier period is (or, by virtue of sub-paragraph (4) below, is treated as being) a period beginning before the first day of the relevant period; and
(d)the relevant anniversary is (or, by virtue of that sub-paragraph, is treated as being) in a later calendar year than the first day of the relevant period.
(3)This sub-paragraph applies in the employee’s case to the relevant period if—
(a)that period is a period beginning for the employee at a time on or after 17th March 1998 and ending before 31st December 2000;
(b)the employee has been eligible in accordance with either the affected scheme or a related scheme to receive profit-related pay by reference to the whole or any part of a profit period (“the earlier period”);
(c)the earlier period is a period beginning twelve months or less before the first day of the relevant period;
(d)the section 171(4) limit for the earlier period is a limit computed in accordance with this Schedule; and
(e)the relevant anniversary is in a later calendar year than the first day of the relevant period.
(4)Where—
(a)the conditions in paragraphs (a) and (b) of sub-paragraph (2) above are satisfied in relation to the relevant period in the case of any employee, and
(b)the person who is the scheme employer in relation to the affected scheme, by notice to the employee, elects that this sub-paragraph shall apply in relation to the related scheme,
the earlier period referred to in that sub-paragraph shall be assumed for the purposes of this Schedule to be a period beginning with the 1st January next before the first day of the relevant period.
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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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