- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Section 378 of ITEPA 2003 (deductions from seafarers’ earnings: eligibility) is amended as follows.
(2)In subsection (1)(a), after “relevant taxable earnings” insert “or EEA-resident earnings”.
(3)After subsection (5) insert—
“(6)In this section—
“EEA-resident earnings” means section 15 or 27 earnings for a period—
in which the employee is resident for tax purposes in an EEA state (other than the United Kingdom), and
which falls within a tax year in which the employee is not ordinarily UK resident,
“resident for tax purposes” means liable, under the law of the EEA state, to tax there by reason of domicile or residence,
“section 15 earnings” means general earnings to which section 15 applies, and
“section 27 earnings” means general earnings to which section 27 applies.”
(4)The amendments made by this section have effect for the tax year 2011-12 and subsequent tax years but only in relation to eligible periods beginning on or after 6 April 2011.
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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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