- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This Chapter contains provisions about entitlement to tax reductions in a case where a party to a marriage or civil partnership was born before 6 April 1935.
(2)Individuals are entitled to tax reductions under the following provisions of this Chapter—
(a)section 45 (marriages before 5 December 2005),
(b)section 46 (marriages and civil partnerships on or after 5 December 2005),
(c)section 47 (election by individual to transfer relief under section 45 or 46),
(d)section 48 (joint election to transfer relief under section 45 or 46),
(e)section 49 (election for partial transfer back of relief),
(f)section 51 (transfer of unused relief), and
(g)section 52 (transfer back of unused relief).
(3)The tax reductions under sections 45 to 49 are subject to section 54 (tax reductions in the year of marriage or entry into civil partnership).
(4)A tax reduction under this Chapter is given effect at Step 6 of the calculation in section 23.
In this Chapter “the minimum amount” means £2,350.
(1)In this Chapter “an election for the new rules to apply” means an election made by a husband and wife who got married before 5 December 2005 for the new rules to apply to them instead of the old rules.
(2)In subsection (1)—
“the new rules” means the rules for relief under section 46 (marriages and civil partnerships on or after 5 December 2005), and
“the old rules” means the rules for relief under section 45 (marriages before 5 December 2005).
(3)An election for the new rules to apply—
(a)must be made jointly by the parties to the marriage,
(b)must be made before the first tax year for which it is to be in force,
(c)continues in force in each subsequent tax year, and
(d)cannot be withdrawn.
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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’.
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.
Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
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