- 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.
5.—(1) The provision of a cash voucher in either of the descriptions of circumstances specified in paragraphs (2) and (3) below is a provision of a cash voucher excluded from the scope of section 203I.
(2) The description of circumstances specified in this paragraph is where—
(a)the cash voucher provided for the employee is used to defray expenses, and
(b)the amount for which the voucher is capable of being exchanged would not, if it had been paid directly to the employee by his employer, have been chargeable to income tax under Schedule E except by virtue of section 153 of the Taxes Act.
(3) The description of circumstances specified in this paragraph is where the cash voucher is exchanged for an amount of money which—
(a)is used to defray expenses, and
(b)would not, if it had been paid directly to the employee by his employer, have been chargeable to income tax under Schedule E except by virtue of section 153 of the Taxes Act.
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.
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