Chwilio Deddfwriaeth

Commission Delegated Regulation (EU) No 907/2014Dangos y teitl llawn

Commission Delegated Regulation (EU) No 907/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro

 Help about advanced features

Nodweddion Uwch

 Help about UK-EU Regulation

Legislation originating from the EU

When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.

Close

Mae hon yn eitem o ddeddfwriaeth sy’n deillio o’r UE

Mae unrhyw newidiadau sydd wedi cael eu gwneud yn barod gan y tîm yn ymddangos yn y cynnwys a chyfeirir atynt gydag anodiadau.Ar ôl y diwrnod ymadael bydd tair fersiwn o’r ddeddfwriaeth yma i’w gwirio at ddibenion gwahanol. Y fersiwn legislation.gov.uk yw’r fersiwn sy’n weithredol yn y Deyrnas Unedig. Y Fersiwn UE sydd ar EUR-lex ar hyn o bryd yw’r fersiwn sy’n weithredol yn yr UE h.y. efallai y bydd arnoch angen y fersiwn hon os byddwch yn gweithredu busnes yn yr UE. EUR-Lex Y fersiwn yn yr archif ar y we yw’r fersiwn swyddogol o’r ddeddfwriaeth fel yr oedd ar y diwrnod ymadael cyn cael ei chyhoeddi ar legislation.gov.uk ac unrhyw newidiadau ac effeithiau a weithredwyd yn y Deyrnas Unedig wedyn. Mae’r archif ar y we hefyd yn cynnwys cyfraith achos a ffurfiau mewn ieithoedd eraill o EUR-Lex. The EU Exit Web Archive legislation_originated_from_EU_p3

Status:

Point in time view as at 31/12/2020.

Changes to legislation:

There are currently no known outstanding effects for the Commission Delegated Regulation (EU) No 907/2014. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

F1ANNEX IU.K.ACCREDITATION CRITERIA(Article 1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Annex 1 omitted (31.1.2020 in so far as it relates to the Common Agricultural Policy direct payment schemes) by virtue of The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 12(8); and omitted (31.12.2020 insofar as relates to common organisation of the markets and rural development measures) by virtue of The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 3(25); 2020 c. 1, Sch. 5 para. 1(1)

ANNEX IIU.K.OBLIGATIONS OF THE PAYING AGENCIES AND PHYSICAL INSPECTION PROCEDURES(Article 3)

A.OBLIGATIONS OF THE PAYING AGENCIESU.K.

I.ChecksU.K.

1.Frequency and representativenessU.K.

Each storage point shall be inspected at least once every year in accordance with the rules set out in point B, to ascertain in particular:

  • the procedure for collecting information on public storage;

  • whether the accounting data held on the spot by the storer tallies with the information sent to the paying agency;

  • the physical presence in the store of the quantities mentioned in the storer’s accounting records and which served as a basis for the latest monthly statement provided by the storer, assessed visually or, in case of doubt or dispute, by weighing or measuring;

  • the sound, fair and marketable quality of the products stored.

Physical presence shall be established by a sufficiently representative physical inspection, covering at least the percentages set out in point B and making it possible to conclude that the entire quantities listed in the stock accounts are actually present.

Checks on quality shall comprise visual, olfactory and/or organoleptic checks and, if there are any doubts, in-depth analyses.

2.Additional checksU.K.

If an anomaly is detected during the physical inspection, a further percentage of the quantities in intervention storage shall be inspected using the same method. If necessary, inspection may extend to weighing all the products in the lot or store being inspected.

II.Inspection reportsU.K.

1.The internal inspection body of the paying agency or the body authorised by the latter shall draw up a report on each of the checks or physical inspections carried out.U.K.
2.The report shall contain at least the following information:U.K.
(a)

the name of the storer, the address of the store visited and the description of the lots inspected;

(b)

the date and time when the inspection began and ended;

(c)

the place where the inspection took place and a description of the conditions of storage, packaging and accessibility;

(d)

the full identity of the persons conducting the inspection, their status and the terms of their authorisation;

(e)

the inspection measures undertaken and procedures used to establish volume, such as measuring methods, calculations, interim and final results, and the conclusions drawn;

(f)

for each lot or quality stored, the quantity in the paying agency’s books, the quantity in the store’s books and any discrepancies between the two sets of books;

(g)

for each lot or quality physically inspected, the information referred to in point (f) and the quantity verified on the spot and any discrepancies, the lot or quality number, the pallets, boxes, silos, vats or other receptacles involved and the weight (both net and gross if appropriate) or volume;

(h)

the statements made by the storer where there are discrepancies or differences;

(i)

the place, date and signature of the person drawing up the report and of the storer or representative;

(j)

any extended inspection conducted in the case of anomalies, specifying the percentage of the stored quantities covered by the extended inspection, discrepancies found and explanations given.

3.The reports shall be sent immediately to the head of the department responsible for keeping the accounts of the paying agency.U.K.

Immediately after receipt of the report, the paying agency’s accounts shall be corrected in the light of the discrepancies and differences detected.

4.The reports shall be kept at the head office of the paying agency F2....U.K.

Textual Amendments

F2Words in Annex 2 Section A(2) para. 4 omitted (31.12.2020 insofar as relates to common organisation of the markets and rural development measures) by virtue of The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 3(26)(i)(aa); 2020 c. 1, Sch. 5 para. 1(1)

5.A summary document shall be drawn up by the paying agency listing:U.K.
  • the checks carried out, clearly indicating which are physical inspections (inventory checks),

  • the quantities checked,

  • the anomalies detected in relation to the monthly and annual statements, and the reasons for those anomalies.

The quantities checked and the anomalies detected shall be indicated for each product concerned, in terms of weight or volume and as a percentage of the total quantities held.

This summary document shall list separately the checks to verify the quality of the products stored. F3...

Textual Amendments

F3Words in Annex 2 Section A(2) para. 5 omitted (31.12.2020 insofar as relates to common organisation of the markets and rural development measures) by virtue of The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 3(26)(i)(aa); 2020 c. 1, Sch. 5 para. 1(1)

B.PHYSICAL INSPECTION PROCEDURE BY SECTOR OF [F4AGRICULTURAL SUPPORT] FOR THE CHECKS PROVIDED FOR IN POINT AU.K.

I.ButterU.K.

1.The sample of the lots to be checked shall represent at least 5 % of the total quantity in public storage. The lots to be checked shall be selected prior to the visit to the store on the basis of the paying agency’s accounting data, but the storer shall not be informed.U.K.
2.The presence of the lots selected and their composition shall be verified on the spot by:U.K.
  • identifying the control numbers of the lots and boxes on the basis of purchase or entry notes,

  • weighing the pallets (one in 10) and the boxes (one per pallet),

  • visually checking the contents of a box (one in five pallets),

  • checking the condition of the packaging.

3.A description of the lots physically inspected and any shortcomings noted shall be included in the inspection report.U.K.

II.Skimmed-milk powderU.K.

1.The sample of the lots to be checked shall represent at least 5 % of the quantity in public storage. The lots to be checked shall be selected prior to the visit to the store on the basis of the paying agency’s accounting data, but the storer shall not be informed.U.K.
2.The presence of the lots selected and their composition shall be verified on the spot by:U.K.
  • identifying the control numbers of the lots and bags on the basis of purchase or entry notes,

  • weighing the pallets (one in 10) and bags (one in 10),

  • visually checking the contents of a bag (one in five pallets),

  • checking the condition of the packaging.

3.A description of the lots physically inspected and any shortcomings noted shall be included in the inspection report.U.K.

III.Cereals and RiceU.K.

1.Physical inspection procedureU.K.
(a)Selection of bins or storerooms to be checked, representing at least 5 % of the total quantity of cereals or rice in public storage.U.K.

Selection shall be based on the paying agency’s stock records, but the storer shall not be informed.

(b)Physical inspection:U.K.
  • verification of the presence of cereals or rice in the selected bins or storerooms,

  • identification of the cereals or rice,

  • inspection of storage conditions and check on the quality of the products stored in the conditions provided for in Regulation (EU) No 1272/2009(1),

  • comparison of the place of storage and identity of the cereals or rice with the store’s records,

  • evaluation of the quantities stored by a method previously approved by the paying agency, a description of which shall be lodged at its head office.

(c)A plan of the warehouse and the measurements for each silo or storeroom shall be available at each storage point.U.K.

The cereals or rice shall be stored in such a way that their volume may be verified.

2.Procedure where discrepancies are foundU.K.

Some tolerance is permitted when verifying the volume.

The rules laid down in Annex III, point II shall thus apply where the weight of the products stored as recorded during the physical inspection differs from the book weight by 5 % or more for cereals and for rice in the case of storage in silos or on-floor storage.

Where cereals or rice are stored in a warehouse, the quantities weighed on entry into storage may be recorded instead of those resulting from a volume assessment if the latter does not provide an adequate degree of accuracy and provided the difference between the two figures is not excessive.

The paying agency shall make use of this option where justified by circumstances, on a case-by-case basis and on its own responsibility. It shall indicate that it has done so in its inspection report, based on the following model:

(Indicative model)

CEREALS — STOCK INSPECTION

Product:Storer: Store, silo:Cell number:Date:
LotQuantity stated in stock accounts
A.
Stocks in silo
Chamber NoVolume stated in specification m3 (A)Free volume recorded m3 (B)Volume of stored cereals m3 (A-B)Specific gravity recorded kg/hl = 100Weight of cereals or rice

Total (A): …

B.
Stocks in on-floor storage
Storeroom NoStoreroom NoStoreroom No

Area covered …

Height …

…m2

…m

… m3

…m2

… m

… m3

…m2

… m

… m3

Corrections …… m3… m3… m3
Volume …… m3… m3… m3
Specific gravity …… kg/hl… kg/hl… kg/hl
Total weight… tonnes… tonnes… tonnes

Total (B): …

Total weight in the store: …

Difference from book weight: …

In %: …

…, [date]

… (Stamp and signature)

Paying agency inspector:

IV.Beef And VealU.K.

1.The sample of the lots to be checked shall represent at least 5 % of the total quantity in public storage. The lots to be checked shall be selected prior to the visit to the store on the basis of the paying agency’s accounting data, but the storer shall not be informed.U.K.
2.In the case of boned meat, the presence of the lots selected and their composition shall be verified on the spot by:U.K.
  • identifying the lots and pallets and verifying the number of boxes,

  • checking the weight of 10 % of the pallets or containers,

  • checking the weight of 10 % of the boxes from each pallet weighed,

  • visually checking the contents of the boxes and the condition of the packaging in each box.

The pallets shall be chosen having regard to the different cuts in store.

3.A description of the lots physically inspected and any shortcomings noted shall be included in the inspection report.U.K.

Textual Amendments

F4Words in Annex 2 Section B title substituted (31.12.2020 insofar as relates to common organisation of the markets and rural development measures) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 3(26)(b); 2020 c. 1, Sch. 5 para. 1(1)

ANNEX IIIU.K.OBLIGATIONS AND GENERAL PRINCIPLES RELATING TO STORERS’ RESPONSIBILITIES, TO BE INCLUDED IN STORAGE CONTRACTS CONCLUDED BETWEEN PAYING AGENCIES AND STORERS(Article 3)

Storers shall be responsible for ensuring that the products covered by F5... intervention measures are properly conserved. They shall bear the financial consequences of any failure to do so.

Textual Amendments

F5Word in Annex 3 omitted (31.12.2020 insofar as relates to common organisation of the markets and rural development measures) by virtue of The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 3(27)(a); 2020 c. 1, Sch. 5 para. 1(1)

I.QUALITY OF PRODUCTSU.K.

Where the quality of intervention products in storage deteriorates as a result of poor or inappropriate storage conditions, the losses shall be borne by the storer and entered in the public storage accounts as a loss resulting from deterioration of the product due to storage conditions.

II.MISSING QUANTITIESU.K.

1.The storer shall be responsible for all discrepancies between the quantities in store and the details given in the stock statements sent to the paying agency.U.K.

2.Where the missing quantities exceed those allowed under the relevant tolerance limit(s), in accordance with Article 4, Annex II point B. III(2) and Annex IV, or under sectoral agricultural legislation, the entire amount shall be charged to the storer as an unidentifiable loss. Storers contesting the missing quantities may require the product to be weighed or measured, in which case they shall bear the costs of the operation unless it is found that the quantities declared are actually present or the difference does not exceed the relevant tolerance limit(s), in which case the costs of weighing or measuring shall be charged to the paying agency.U.K.

The tolerance limits provided for in Annex II, points B. III(2) shall apply without prejudice to the other tolerances referred to in the first subparagraph.

III.SUPPORTING DOCUMENTS AND MONTHLY AND ANNUAL DECLARATIONSU.K.

1.Supporting documents and monthly declarationsU.K.

(a)The documents relating to the entry, storage and removal of products used to draw up the annual accounts must be in the storer’s possession and contain at least the following information:U.K.
  • place of storage (with identification of the bin or vat where relevant),

  • quantity carried over from the previous month,

  • entries and removals by lot,

  • stock at the end of the period.

These documents shall permit precise identification of the quantities in store at any time, and shall take account of purchases and sales that have been agreed but for which the corresponding entries or removals of stock have not yet occurred.

(b)The documents relating to the entry, storage and removal of products shall be sent by the storer to the paying agency at least once a month, in support of a summary monthly stock statement. They shall must be in the paying agency’s possession before the tenth day of the month following that to which the stock statement relates.U.K.
(c)A specimen summary monthly stock statement (indicative model) is set out below. It shall be made available to storers in electronic form by the paying agencies.U.K.
Monthly stock statement
Products:Storer:Store: No:Address:Month:
LotDescriptionQuantity (kg, tonnes, hl, boxes, items, etc.)DateComments
EntryExit
Quantity carried over
Quantity to be carried over

(Stamp and signature)

Place and date:

Name:

2.Annual declarationU.K.

(a)The storer shall prepare an annual stock declaration on the basis of the monthly statements described in point 1. It shall be sent to the paying agency no later than the 15 October following the closure of the accounting year.U.K.
(b)The annual stock declaration shall give a summary of the quantities in store, broken down by product and place of storage, and shall give for each product the quantities in store, the lot numbers (except in the case of cereals), the year of their entry into store and an explanation of any anomalies detected.U.K.
(c)A specimen summary annual stock declaration (indicative model) is set out below.U.K.

It shall be made available to storers in electronic form by the paying agencies.

Annual stock statement
Products:Storer:Store: No:Address:Year:
LotDescriptionQuantity and/or weight bookedComments

(Stamp and signature)

Place and date:

Name:

IV.COMPUTERISED STOCK ACCOUNTS AND AVAILABILITY OF INFORMATIONU.K.

Public storage contracts concluded between the paying agency and the storer shall contain provisions which make it possible to guarantee compliance with [F6the law applying in the constituent nation].

Textual Amendments

F6Words in Annex 3 Section 4 substituted (31.12.2020 insofar as relates to common organisation of the markets and rural development measures) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 3(27)(b)(i); 2020 c. 1, Sch. 5 para. 1(1)

They shall require the following:

  • the keeping of computerised intervention stock accounts;

  • direct, immediate availability of a permanent inventory;

  • availability at all times of all the documents relating to the entry, storage and removal of stock and the accounting documents and records drawn up under this Regulation and held by the storer;

  • permanent access to those documents for staff of the paying agency and the [F7relevant authorities], and for any person duly authorised by them.

Textual Amendments

F7Words in Annex 3 Section 4 substituted (31.12.2020 insofar as relates to common organisation of the markets and rural development measures) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 3(27)(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)

V.FORM AND CONTENT OF THE DOCUMENTS SENT TO THE PAYING AGENCYU.K.

The form and content of the documents referred to in points 1 and 2 of paragraph III shall be established in accordance with [F8sectoral agricultural legislation].

VI.KEEPING OF DOCUMENTSU.K.

Supporting documents relating to all public storage operations shall be kept by the storer for the full period required under the rules adopted based on [F9sectoral agricultural legislation including the exercise of existing or repatriated powers, and without prejudice to any other provisions].

Textual Amendments

F9Words in Annex 3 Section 6 substituted (31.12.2020 insofar as relates to common organisation of the markets and rural development measures) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 3(27)(d); 2020 c. 1, Sch. 5 para. 1(1)

ANNEX IVU.K.TOLERANCE LIMITS(Article 4)

1.Tolerance limits for quantity losses resulting from normal storage operations carried out in accordance with the rules is hereby fixed for each agricultural product which is the subject of a public storage measure, as follows:U.K.

  • cereals 0,2 %

  • paddy rice, maize 0,4 %

  • skimmed-milk powder 0,0 %

  • butter 0,0 %

  • beef and veal 0,6 %

2.The percentage for allowable losses during boning of beef shall be 32. This percentage shall apply to all quantities boned during the accounting year.U.K.

3.The tolerance limits referred to in paragraph 1 shall be fixed as a percentage of the actual weight, without packaging, of the quantities entering storage and taken over during the accounting year in question, plus the quantities in storage at the beginning of that year.U.K.

These tolerances shall apply during the physical stock inspections. They shall be calculated, for each product, on the basis of all the quantities stored by a paying agency.

The actual weight at entry and removal shall be the recorded weight minus the standard packaging weight, as laid down in the conditions of entry or, where no such conditions have been laid down, minus the average packaging weight used by the agency.

4.The tolerance shall not cover losses in terms of number of packages or number of registered pieces.U.K.

5.Losses arising from theft or other identifiable losses shall not be included in the calculation of tolerance limits provided for in paragraphs 1 and 2.U.K.

F10ANNEX VU.K.Measures referred to in Article 10

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10Annex 5 omitted (31.1.2020 insofar as it relates to the Common Agricultural Policy direct payment schemes) by virtue of The Financing, Management and Monitoring of Direct Payments to Farmers (Amendment) Regulations 2020 (S.I. 2020/90), regs. 1(2), 12(9); and omitted (31.12.2020 insofar as relates to common organisation of the markets and rural development measures) by virtue of The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 3(28) (as amended by S.I. 2020/1445, regs. 1(2)(b), 6(8)); 2020 c. 1, Sch. 5 para. 1(1)

F11ANNEX VIU.K.Measures referred to in Article 14

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11Annex 6 omitted (31.12.2020 insofar as relates to common organisation of the markets and rural development measures) by virtue of The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 3(28) (as amended by S.I. 2020/1445, regs. 1(2)(b), 6(8)); 2020 c. 1, Sch. 5 para. 1(1)

(1)

Commission Regulation (EU) No 1272/2009 of 11 December 2009 laying down common detailed rules for the implementation of Council Regulation (EC) No 1234/2007 as regards buying-in and selling of agricultural products under public intervention (OJ L 349, 29.12.2009, p. 1).

Yn ôl i’r brig

Options/Help

Print Options

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

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 mabwysiadwyd gan yr UE): Mae'r wreiddiol version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.

Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

Gweler y wybodaeth ychwanegol ochr yn ochr â’r cynnwys

Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel adopted version that was used for the EU Official Journal
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Llinell Amser Newidiadau

Mae’r llinell amser yma yn dangos y fersiynau gwahanol a gymerwyd o EUR-Lex yn ogystal ag unrhyw fersiynau dilynol a grëwyd ar ôl y diwrnod ymadael o ganlyniad i newidiadau a wnaed gan ddeddfwriaeth y Deyrnas Unedig.

Cymerir dyddiadau fersiynau’r UE o ddyddiadau’r dogfennau ar EUR-Lex ac efallai na fyddant yn cyfateb â’r adeg pan ddaeth y newidiadau i rym ar gyfer y ddogfen.

Ar gyfer unrhyw fersiynau a grëwyd ar ôl y diwrnod ymadael o ganlyniad i newidiadau a wnaed gan ddeddfwriaeth y Deyrnas Unedig, bydd y dyddiad yn cyd-fynd â’r dyddiad cynharaf y daeth y newid (e.e. ychwanegiad, diddymiad neu gyfnewidiad) a weithredwyd i rym. Am ragor o wybodaeth gweler ein canllaw i ddeddfwriaeth ddiwygiedig ar Ddeall Deddfwriaeth.

Close

Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel adopted fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill