- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)Mae’r adran hon yn gymwys pan fo ymgymeriad yn rhiant-ymgymeriad mewn perthynas ag ymgymeriad arall (“is-ymgymeriad”).
(2)Pan ddyroddir hysbysiad trydydd parti i unrhyw berson at ddiben gwirio sefyllfa dreth rhiant-ymgymeriad ac unrhyw un neu ragor o’i is-ymgymeriadau—
(a)mae’r cyfeiriadau at y trethdalwr yn adrannau 87(2)(a), (3) a (4) ac 88(3)(d) yn cael effaith fel pe baent yn gyfeiriadau at y rhiant-ymgymeriad, a
(b)mae adran 87(3) i’w thrin fel pe bai hefyd yn ei gwneud yn ofynnol i’r hysbysiad ddatgan ei ddiben.
(3)Pan ddyroddir hysbysiad trydydd parti i riant-ymgymeriad at ddiben gwirio sefyllfa dreth mwy nag un is-ymgymeriad—
(a)rhaid i’r hysbysiad ddatgan ei ddiben,
(b)nid yw adrannau 87(2)(a) a (3) ac 88(3)(d) yn gymwys, ac
(c)mae adran 100 (hysbysiadau trethdalwr ar ôl dychwelyd ffurflen dreth) yn gymwys fel pe bai’r hysbysiad trydydd parti yn hysbysiad trethdalwr a ddyroddir i bob is-ymgymeriad (neu, os yw’r hysbysiad trydydd parti yn enwi’r is-ymgymeriadau y mae’n ymwneud â hwy, i bob un o’r is-ymgymeriadau hynny).
(4)Yn yr adran hon, mae i “rhiant-ymgymeriad”, “is-ymgymeriad” ac “ymgymeriad” yr ystyron a roddir i “parent undertaking”, “subsidiary undertaking” ac “undertaking” yn adran 1162 o Ddeddf Cwmnïau 2006 (p. 46) ac Atodlen 7 iddi.
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