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Taxes Management Act 1970

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Point in time view as at 26/03/2015.

Changes to legislation:

Taxes Management Act 1970, Cross Heading: Income tax and capital gains tax is up to date with all changes known to be in force on or before 05 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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[F1[F2Income tax and capital gains tax]U.K.

Textual Amendments

F1Pt. 5A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 192 (with s. 198(1)); S.I. 1998/3173, art. 2

F2S. 59A cross-heading inserted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 29(1); S.I. 1998/3173, art. 2

59A Payments on account of income tax.U.K.

(1)[F3Subject to subsection (9) below,] this section applies to any person (the taxpayer) as regards a year of assessment if as regards the immediately preceding year—

(a)he [F4is assessed] to income tax under section 9 of this Act in any amount, and

(b)that amount (the assessed amount) exceeds the amount of any income tax which has been deducted at source, and

(c)the amount of the excess (the relevant amount) is not less than such amount as may be prescribed by regulations made by the Board, and

(d)the proportion which the relevant amount bears to the assessed amount is not less than such proportion as may be so prescribed.

(2)Subject to subsection (3) below, the taxpayer shall make two payments on account of his liability to income tax for the year of assessment—

(a)the first on or before the 31st January in that year, and

(b)the second on or before the next following 31st July;

and, subject to [F5subsections [F6(4) to (4B)]] below, each of those payments on account shall be of an amount equal to 50 per cent. of the relevant amount.

(3)If, at any time before the 31st January next following the year of assessment, the taxpayer makes a claim under this subsection stating—

(a)his belief that he will not be assessed to income tax for that year, or that the amount in which he will be so assessed will not exceed the amount of income tax deducted at source, and

(b)his grounds for that belief,

each of the payments on account shall not be, and shall be deemed never to have been, required to be made.

(4)If, at any time before the 31st January next following the year of assessment, the taxpayer makes a claim under this subsection stating—

(a)his belief that the amount in which he will be assessed to income tax for that year will exceed the amount of income tax deducted at source by a stated amount which is less than the relevant amount, and

(b)his grounds for that belief,

the amount of each of the payments on account required to be made shall be, and shall be deemed always to have been, equal to 50 per cent. of the stated amount.

[F7(4A)If as regards the year immediately preceding the year of assessment—

(a)the taxpayer is assessed to income tax under section 9 of this Act after the date on or before which either payment on account is required to be made, or

(b)his assessment to income tax under that section is amended after that date,

then, subject to subsections (3) and (4) above [F8and subsection (4B) below] and to any subsequent application of this subsection, the amount of the payment on account shall be, and shall be deemed always to have been, equal to 50 per cent. of the relevant amount as determined on the basis of the assessment or, as the case may be, the assessment as amended.]

[F9(4B)If as regards the year immediately preceding the year of assessment the taxpayer is assessed to income tax under section 29 of this Act in any amount, then, subject to subsections (3) and (4) above and to any subsequent application of this subsection, the amount of each payment on account shall be, and shall be deemed always to have been, the total of—

(a)the amount which, immediately before the making of the assessment under section 29, is the amount of that payment, and

(b)an amount equal to 50 per cent. of the amount in which he is assessed under that assessment;

and if that assessment is varied, the amount in which he is assessed under it shall be taken for the purposes of paragraph (b) above to be the amount of the assessment as varied.]

(5)Where the taxpayer makes a claim under subsection (3) or (4) above [F10or subsection (4A) [F11or (4B)] above applies], there shall be made all such adjustments, whether by the repayment of amounts paid on account[F12, by the making of payments or further payments on account] or otherwise, as may be required to give effect to the provisions of that subsection.

(6)Where the taxpayer fraudulently or negligently makes any incorrect statement in connection with a claim under subsection (3) or (4) above, he shall be liable to a penalty not exceeding the difference between—

(a)the amount which would have been payable on account if he had made a correct statement, and

(b)the amount of the payment on account (if any) made by him.

F13(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F14(8)In this section, in relation to a year of assessment, any reference to the amount of any income tax deducted at source is a reference to the amount by which the aggregate of the following, namely—

(a)any income tax deducted or treated as deducted from any income, or treated as paid on any income, in respect of the year, and

(b)any amounts which, in respect of the year, are to be deducted at source under [F15PAYE regulations] in subsequent years, or are tax credits to which [F16section 397(1) [F17or [F18397A(1)]] of ITTOIA 2005] applies,

exceeds the aggregate of any amounts which, in the year, are deducted at source under [F19PAYE regulations] in respect of previous years.

(9)If, at any time before the 31st January next following a year of assessment, an officer of the Board so directs—

(a)this section shall not apply, and shall be deemed never to have applied, as regards that year to any person specified in the direction; and

(b)there shall be made all such adjustments, whether by the repayment of amounts paid on account or otherwise, as may be required to give effect to the direction.]

[F20(10)[F21PAYE regulations] may provide that, for the purpose of determining the amount of any such excess as is mentioned in subsection (1) above, any necessary adjustments in respect of matters prescribed by the regulations shall be made to the amount of tax deducted at source under [F22PAYE regulations].]]

Textual Amendments

F3Words in s. 59A(1) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(1)(a) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

F4Words in s. 59A(1)(a) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(1)(b) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

F5Words in s. 59A(2) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(2) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

F6Words in s. 59A(2) substituted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 2(2)

F7S. 59A(4A) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(3) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

F8Words in s. 59A(4A) inserted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 2(3)

F9S. 59A(4B) inserted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 2(4)

F10Words in s. 59A(5) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(4)(a) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

F11Words in s. 59A(5) inserted (with effect in accordance with Sch. 18 para. 17 of the amending Act) by Finance Act 1996 (c. 8), Sch. 18 para. 2(5)

F12Words in s. 59A(5) inserted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(4)(b) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

F13S. 59A(7) omitted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by virtue of Finance Act 2015 (c. 11), Sch. 7 para. 50

F14S. 59A(8)(9) substituted for s. 59A(8) (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 108(5) (which amendment is saved (22.7.2004) by Finance Act 2004 (c. 12), Sch. 17 para. 6(1) (with Sch. 17 para. 6(2)))

F15Words in s. 59A(8)(b) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 130(a) (with Sch. 7)

F16Words in s. 59A(8)(b) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 376 (with Sch. 2)

F17Words in s. 59A(8)(b) inserted (with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 13

F18Word in s. 59A(8)(b) substituted (with effect in accordance with Sch. 19 para. 14 of the amending Act) by Finance Act 2009 (c. 10), Sch. 19 para. 9(d)

F19Words in s. 59A(8) substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 145(7)(a)

F20S. 59A(10) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 126(1)

F21Words in s. 59A(10) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 130(b) (with Sch. 7)

F22Words in s. 59A(10) substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 145(7)(b)

Modifications etc. (not altering text)

C1S. 59A modified (as respects the year 1996-97) by Finance Act 1995 (c. 4), Sch. 21 para. 2

C2S. 59A applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Taxation of Income from Land (Non-residents) Regulations 1995 (S.I. 1995/2902), regs. 1(1), 20, 21

C3S. 59A: power to modify conferred (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 972(4), 1034(1) (with Sch. 2)

C4S. 59A modified (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 137(5)(7), 381(1) (with Sch. 9 paras. 1-9, 22)

[F2359AANon-resident CGT disposals: payments on account of capital gains taxU.K.

(1)Subsections (2) and (3) apply where a person (“P”) is required to make, in relation to a tax year, an NRCGT return in respect of one or more non-resident CGT disposals containing an advance self-assessment and the amount in subsection (6)(a) is greater than the amount in subsection (6)(b).

(2)With effect from the filing date for the return, the balancing amount is (or, where applicable, becomes) the amount payable by P on account of P's liability to capital gains tax for the tax year.

(3)Where P is the relevant members of an NRCGT group, P is responsible for discharging the obligation of the taxable person to pay any balancing amounts and such amounts are payable on account of the taxable person's liability to capital gains tax for the tax year.

(4)Subsection (5) applies where a person (“P”) is required to make, in relation to a tax year, an NRCGT return containing an advance self-assessment and the amount in subsection (6)(a) is less than the amount in subsection (6)(b).

(5)The balancing amount is repayable to P on the filing date for the return.

(6)The amounts referred to in subsections (1) and (4) are—

(a)the amount notionally chargeable contained in the self-assessment, and

(b)the total of any amounts previously paid under this section on account of P's liability to capital gains tax for the tax year.

(7)In subsections (2) and (5) “the balancing amount” means the difference between those amounts.

(8)Where, in the case of a repayment, the NRCGT return is enquired into by an officer of Revenue and Customs—

(a)nothing in subsection (5) requires the repayment to be made before the day on which, by virtue of section 28A(1), the enquiry is completed, but

(b)the officer may at any time before that day make the repayment, on a provisional basis, to such extent as the officer thinks fit.

(9)Subsection (10) applies to—

(a)any amount payable on account of capital gains tax as a result of the amendment or correction under section 12ZK, 12ZL or 28A of an advance self-assessment, and

(b)any amount paid on account of capital gains tax which is repayable as a result of such an amendment or correction.

(10)The amount is payable or (as the case may be) repayable on or before the day specified by the relevant provision of Schedule 3ZA.

(11)Subsection (12) applies where a determination under section 28G (determination of amount notionally chargeable where no NRCGT return delivered) which has effect as a person's advance self-assessment is superseded by an advance self-assessment in an NRCGT return made and delivered by the person under section 12ZB.

(12)Any amount which is payable on account of capital gains tax, and any amount paid on account of capital gains tax which is repayable, by virtue of the supersession is to be payable or (as the case may be) repayable on or before the filing date for the return.

(13)In this section—

  • advance self-assessment” has the meaning given by section 12ZE(1);

  • “amount notionally chargeable” is to be interpreted in accordance with section 12ZF(1);

  • filing date”, in relation to an NRCGT return, has the meaning given by section 12ZB(8);

  • the “taxable person”, in relation to a non-resident CGT disposal, means the person who would be chargeable to capital gains tax in respect of any chargeable NRCGT gain accruing on the disposal (were such a gain to accrue).

(14)For the meaning in this section of “non-resident CGT disposal” see section 14B of the 1992 Act.

(15)For the meaning in this section of “NRCGT group” see section 288(1) of the 1992 Act.

Textual Amendments

F23Ss. 59AA, 59AB inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 51

59ABAmounts payable on account: recoveryU.K.

The provisions of the Taxes Acts as to the recovery of tax shall apply to an amount falling to be paid on account of tax in the same manner as they apply to an amount of tax.]

Textual Amendments

F23Ss. 59AA, 59AB inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 51

[F2459B Payment of income tax and capital gains tax.U.K.

(1)Subject to subsection (2) below, the difference between—

(a)the amount of income tax and capital gains tax contained in a person’s self-assessment under section 9 of this Act for any year of assessment, and

(b)the aggregate of any payments on account made by him in respect of that year (whether under section 59A [F25or 59AA] of this Act or otherwise) and any income tax which in respect of that year has been deducted at source,

shall be payable by him or (as the case may be) repayable to him as mentioned in subsection (3) or (4) below [F26but nothing in this subsection shall require the repayment of any income tax treated as deducted or paid by virtue of section F27... 246D(1) F27... [F28of the principal Act[F29, section 626 of ITEPA 2003 or section 399(2), 400(2), 414(1), 421(1) or 530(1) of ITTOIA 2005]]].

(2)The following, namely—

(a)any amount which, in the year of assessment, is deducted at source under [F30PAYE regulations] in respect of a previous year, and

(b)any amount which, in respect of the year of assessment, is to be deducted at source under [F31PAYE regulations] in a subsequent year, or is a tax credit to which [F32section 397(1) [F33or [F34397A(1)]] of ITTOIA 2005] applies,

shall be respectively deducted from and added to the aggregate mentioned in subsection (1)(b) above.

[F35(2A)The reference in subsection (1)(b) to payments on account under section 59AA does not include any amounts already repaid under section 59AA(5).]

(3)In a case where the person—

(a)gave the notice required by section 7 of this Act within six months from the end of the year of assessment, but

(b)was not given notice under section 8 or 8A of this Act until after the 31st October next following that year,

the difference shall be payable or repayable at the end of the period of three months beginning with the day on which the notice under section 8 or 8A was given.

(4)In any other case, the difference shall be payable or repayable on or before the 31st January next following the year of assessment.

[F36(4ZA)In a case in which the notice required by section 7 was given following the receipt of a notice under section 8B, subsections (3) and (4) apply as if—

(a)the reference to the notice required by section 7 were a reference to the original notice required by that section, and

(b)the references to notice under section 8 or 8A were references to the original notice under that section.

(4ZB)In subsection (4ZA) the references to original notices are to notices given before the notice under section 8B.]

[F37(4A)Where in the case of a repayment the return on the basis of which the person’s self-assessment was made under section 9 of this Act is enquired into by an officer of the Board—

(a)nothing in subsection (3) or (4) above shall require the repayment to be made before the day on which, by virtue of section [F3828A(1)] of this Act, [F39the enquiry is] completed; but

(b)the officer may at any time before that day make the repayment, on a provisional basis, to such extent as he thinks fit.]

[F40(5)An amount of tax which is payable or repayable as a result of the amendment or correction of a self-assessment under—

(a)section 9ZA, 9ZB, 9C or 28A of this Act (amendment or correction of return under section 8 or 8A of this Act), or

(b)section 12ABA(3)(a), 12ABB(6)(a), 28B(4)(a), 30B(2)(a), 33A(4)(a) or 50(9)(a) of this Act (amendment of partner’s return to give effect to amendment or correction of partnership return),

is payable (or repayable) on or before the day specified by the relevant provision of Schedule 3ZA to this Act.]

[F41(5A)Where a determination under section 28C of this Act which has effect as a person’s self-assessment is superseded by his self-assessment under section 9 of this Act, any amount of tax which is payable or repayable by virtue of the supersession shall be payable or (as the case may be) repayable on or before the day given by subsection (3) or (4) above.]

(6)Any amount of income tax or capital gains tax which is payable by virtue of an assessment made [F42otherwise than under section 9 of this Act shall, unless otherwise provided,] be payable on the day following the end of the period of 30 days beginning with the day on which the notice of assessment is given.

(7)In this section any reference to income tax deducted at source is a reference to income tax deducted or treated as deducted from any income or treated as paid on any income.

[F43But such a reference does not include income tax repaid on a claim for repayment of income tax which—

(a)is treated as having been paid by virtue of section 520(4) of ITA 2007 (gift aid relief: income tax treated as paid by trustees of charitable trust), or

(b)has been deducted at source from income to which section 532, 533, 536 or 537 of that Act (certain sources of income exempt from income tax) applies.]

[F44(8)[F45PAYE regulations] may provide that, for the purpose of determining the amount of the difference mentioned in subsection (1) above, any necessary adjustments in respect of matters prescribed by the regulations shall be made to the amount of tax deducted at source under [F46PAYE regulations].]]

Textual Amendments

F24S. 59B inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), s. 193 (with s. 198(3)); S.I. 1998/3173, art. 2

F25Words in s. 59B(1)(b) inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 52(2)

F26Words in s. 59B(1) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 122(2)

F27Words in s. 59B(1) repealed (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 377(2)(a), Sch. 3 (with Sch. 2)

F28Words in s. 59B(1) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 131(2) (with Sch. 7)

F29Words in s. 59B(1) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 377(2)(b) (with Sch. 2)

F30Words in s. 59B(2)(a) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 131(3) (with Sch. 7)

F31Words in s. 59B(2) substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 145(7)(b)

F32Words in s. 59B(2)(b) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 377(3) (with Sch. 2)

F33Words in s. 59B(2)(b) inserted (with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 14

F34Word in s. 59B(2)(b) substituted (with effect in accordance with Sch. 19 para. 14 of the amending Act) by Finance Act 2009 (c. 10), Sch. 19 para. 9(d)

F35S. 59B(2A) inserted (with effect in accordance with Sch. 7 para. 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 52(3)

F36S. 59B(4ZA)(4ZB) inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 5

F37S. 59B(4A) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 127

F38Word in s. 59B(4A)(a) substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 16 of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 14(2)(a)

F39Words in s. 59B(4A)(a) substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 16 of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 14(2)(b)

F40S. 59B(5) substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 16 of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 14(3)

F41S. 59B(5A) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 125(4)

F42Words in s. 59B(6) substituted (with effect in accordance with s. 103(7) of the amending Act) by Finance Act 1995 (c. 4), s. 115(6)

F43Words in s. 59B(7) inserted (with effect in accordance with Sch. 15 para. 17(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 15 para. 9

F44S. 59B(8) inserted (with effect in accordance with s. 121(8) of the amending Act) by Finance Act 1996 (c. 8), s. 126(2)

F45Words in s. 59B(8) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 131(4) (with Sch. 7)

F46Words in s. 59B(8) substituted (10.7.2003) by Finance Act 2003 (c. 14), s. 145(7)(b)

Modifications etc. (not altering text)

C5S. 59B modified (with application in accordance with Sch. 21 para. 3(1) of the amending Act) by Finance Act 1995 (c. 4), Sch. 21 para. 3(3)

C6S. 59B modified (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 137(5)(7), 381(1) (with Sch. 9 paras. 1-9, 22)

C7S. 59B modified (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 140(6)(7), 381(1) (with Sch. 9 paras. 1-9, 22)

F4759C Surcharges on unpaid income tax and capital gains tax.U.K.

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

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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.

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Dewisiadau Agor

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

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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:

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  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
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Llinell Amser Newidiadau

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

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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 deddfwyd 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