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Finance Act 1973

Changes over time for: Finance Act 1973 (Schedules only)

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Version Superseded: 31/01/2013

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SCHEDULES

SCHEDULES 1—4.U.K. . . . F1

SCHEDULE 5.U.K. . . . F2

SCHEDULES 6 AND 7.U.K. . . . F3

SCHEDULES 8—14.U.K. . . . F4

Section 38.

F5SCHEDULE 15U.K. TERRITORIAL EXTENSION OF CHARGE TO TAX—SUPPLEMENTARY PROVISIONS

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

Textual Amendments

F5Sch. 15 repealed (1.4.2010 with effect in accordance with s. 381(1)) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 8, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9, 22)

SCHEDULE 16U.K. . . . F6

Textual Amendments

F6Sch. 16 repealed (with savings) by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 31; see Finance Act 1988 (c. 39), ss. 58, 59, Sch. 14 Pt. IV for amendments to Sch. 16 for years 1985-6 to 1987-88 and s. 61 for amendment to Sch. 16 para. 17(1)(a) for 1986-87 and 1987-88)

[F7SCHEDULE 16AU.K. UNDERWRITERS ASSESSMENT AND COLLECTION OF TAX

Textual Amendments

Modifications etc. (not altering text)

C3The text of s. 59(3)(a), Sch. 16A, Sch. 21 para. 5 and Sch. 22 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

PreliminaryU.K.

1U.K.In this Schedule—

  • agent”, in relation to a syndicate and a year of assessment, means—

(a)the person who was acting as underwriting agent for that syndicate at the end of the corresponding underwriting year; or

(b)such other person as may be detertnined in accordance with regulations made by the Board by statutory instrument;

  • closing year”, in relation to a year of assessment, means the year of assessment next but one following that year;

  • inspector” includes any officer of the Board;

  • profits” includes gains;

  • syndicate” means a syndicate of underwriting members of Lloyds formed for an underwriting year;

  • syndicate profit or loss”, in relation to a syndicate, means the aggregate amount of the profits or losses arising to all the members of the syndicate (taken together), and “syndicate profits” and “syndicate losses” shall be construed accordingly.

(2)References in this Schedule to profits or losses arising to a member of a syndicate are references to profits or losses which—

(a)arise to him in his capacity as such a member, whether from his underwriting business or from assets forming part of a premiums trust fund; and

(b)are chargeable or, as the case may be, allowable under Case I of Schedule D.

(3)Regulations under this paragraph may make provision with respect to the year of assessment next but one preceding the year of assessment in which they are made.

Returns by agentU.K.

2(1)An inspector may, at any time after the end of the closing year for a year of assessment, by notice in writing to the agent require him to deliver to the inspector, on or before the final day determined under sub-paragraph (2) below, a return of the syndicate profit or loss for the year of assessment—U.K.

(a)containing such information as may be required in pursuance of the notice; and

(b)accompanied by such accounts, statements and reports as may be so required; and

(c)in the case of a syndicate profit, containing a statement of the amount of tax which would be payable on that profit if the whole of it were charged to tax at the basic rate of income tax for that year.

(2)The final day for the delivery of any return required by a notice under sub-paragraph (1) above is whichever is the later of—

(a)the 1st September next following the end of the closing year for the year of assessment; and

(b)the end of the period of three months beginning on the day following that on which the notice was served.

(3)If the agent, having been required by a notice under sub-paragraph (1) above to deliver a return, fails to deliver the return on or before the final day for its delivery, he shall be liable to a penalty equal to the prescribed amount multiplied by the number of days on which the failure continues; and in this sub-paragraph “the prescribed amount” means £10 for each fifty members of the syndicate (counting any number of members left over as fifty).

(4)If the agent fraudulently or negligently delivers an incorrect return under sub-paragraph (1) above, he shall be liable to a penalty not exceeding the prescribed amount multiplied by the number of members of the syndicate; and in this sub-paragraph “the prescribed amount” means £500 in the case of fraud and £250 in the case of negligence.

(5)In relation to a return required by a notice under sub-paragraph (1) above—

(a)any reference in sub-paragraph (2) or (3) above to the delivery of the return is a reference to its delivery together with the accompanying documents referred to in sub-paragraph (1) above; and

(b)the reference in sub-paragraph (4) above to the return being incorrect includes a reference to any of those documents being incorrect.

Payments on account of taxU.K.

3(1)In the case of a syndicate profit for a year of assessment, the agent shall, on or before the 1st January next following the end of the closing year for that year—U.K.

(a)pay to the collector, on account of the liabilities to tax of the members of the syndicate, the amount stated in his return for that year under paragraph 2(1)(c) above; and

(b)deliver to the inspector a return apportioning, between those members, the amount so paid.

(2)Where an amount is paid to the collector under sub-paragraph (1)(a) above for a year of assessment, the following provisions shall apply as between each member of the syndicate and the agent—

(a)where the member’s proportion of the amount so paid exceeds the amount deducted by the agent in accounting to the member for his share of the syndicate profit for that year, the amount of the excess shall be paid by the member to the agent; and

(b)where the amount, so deducted exceeds that proportion, the amount of the excess shall be paid by the agent to the member.

(3)Where an amount is paid to the collector under sub-paragraph (1)(a) above for a year of assessment, the following provisions shall apply as respects the liability to tax for that year of each member of the syndicate—

(a)where the amount in which the member is charged to tax exceeds his proportion of the amount so paid, the amount of the excess shall be the amount of tax due and payable; and

(b)where that proportion exceeds the amount in which the member is so charged, the amount of the excess shall be treated as tax overpaid.

(4)Any amount which is payable under sub-paragraph (1)(a) above shall carry interest at the prescribed rate from the date when it becomes payable until payment, whether or not that date is a non-business day within the meaning of the M1Bills of Exchange Act 1882; and—

(a)section 89 of the M2Taxes Management Act 1970 (the prescribed rate of interest); and

(b)section 90 of that Act (disallowance of relief for interest on tax),

shall apply for the purposes of this sub-paragraph as they apply for the purposes of any provision of Part IX of that Act.

Marginal Citations

Determinations by inspectorU.K.

4(1)If the inspector is satisfied that a return under paragraph 2(1) above affords correct and complete information concerning the syndicate profit or loss for a year of assessment, he shall determine that profit or loss accordingly.U.K.

(2)If for a year of assessment the inspector is dissatisfied with a return under paragraph 2(1) above, or there is no such return, the inspector shall determine the syndicate profit or loss for that year to the best of his judgment.

(3)If the inspector discovers that a determination under sub-paragraph (1) or (2) above—

(a)understates the syndicate profits for the year of assessment; or

(b)overstates the syndicate losses for that year,

he may, by a determination under this sub-paragraph, vary the first-mentioned determination accordingly.

(4)Notice of a determination under this paragraph shall be served on the agent and shall state the time within which any appeal against the determination may be made under paragraph 5 below.

(5)After notice of a determination under this paragraph has been served on the agent, the determination shall not be altered except in accordance with the express provisions of the Taxes Acts.

AppealsU.K.

5(1)The agent may appeal against a determination under paragraph 4 above by a notice of appeal in writing given to the inspector within thirty days after the date of the notice of determination.U.K.

(2)An appeal under this paragraph shall be to the General Commissioners, except that the agent may elect (in accordance with section 46(1) of the Taxes Management Act 1970) to bring the appeal before the Special Commissioners instead of the General Commissioners; and subsections (5) to (5E) of section 31 of that Act shall apply for the purposes of an election under this sub-paragraph as they apply for the purposes of an election under subsection (4) of that section.

Modification of determinations pending appealU.K.

6U.K.-

(1)Where the agent appeals against a determination under paragraph 4 above, then, for the purpose of establishing, in the event of a member of the syndicate appealing against an assessment made on him, the amount of tax the payment of which should, pending the determination of that appeal, be postponed under section 55 of the Taxes Management Act 1970, that section shall apply to the first-mentioned appeal with the modifications specified in sub-paragraph (2) below.

(2)The modifications are as follows—

(a)any reference to the notice of assessment shall be construed as a reference to the notice of determination;

(b)any reference to the appellant believing that he is overcharged to tax by the assessment shall be construed as a reference to him believing that the determination overstates the syndicate profits, or understates the syndicate losses, for the year of assessment, and any reference to the appellant having grounds for so believing, or there being reasonable grounds for so believing, shall be construed accordingly;

(c)any reference to a determination of the amount of tax the payment of which should be postponed pending the determination of the appeal shall be construed as a reference to a direction that the determination shall, pending the, determination of the appeal, have efect for the purpose stated in sub-paragraph (1) above as if the syndicate profits there stated were reduced, or the syndicate losses there stated were increased, by such amount as may be specified in the direction, and any reference to an amount of tax so determined, or to the amount of tax which should be so postponed, shall be construed accordingly; and

(d)subsections (2) and (9) and, in subsection (6), paragraphs (a) and (b) and the word “and” immediately preceding paragraph (a) shall be omitted.

Apportionments of syndicate profit or lossU.K.

7(1)Where a determination of a syndicate profit or loss for a year of assessment is made, varied or modified (whether under the foregoing provisions of this Schedule or on appeal), the inspector may, by notice in writing to the agent, require him to make to the inspector, within the specified period, a return apportioning, between the members of the syndicate, the syndicate profit or loss as stated in the determination as so made, varied or modified.U.K.

(2)If the agent, having been required by a notice under sub-paragraph (1) above to deliver a return within the specified period, fails to deliver the return within that period, he shall be liable to a penalty equal to the prescribed amount multiplied by the number of days on which the failure continues; and in this sub-paragraph “the prescribed amount” means £5 for each fifty members of the syndicate (counting any number of members left over as fifty).

(3)In this paragraph “the specified period” means such period, not being less than thirty days and beginning with the day following the date of the notice under sub-paragraph (1) above, as may be specified in that notice.

Individual members: effect of determinationsU.K.

8(1)A determination of a syndicate profit or loss for a year of assessment (whether as originally made or as varied or modified) shall, for the purpose of determining the liability to tax of each member of the syndicate, be conclusive against that member that the syndicate profit or loss for that year is as there stated.U.K.

(2)Where a determination of a syndicate profit or loss for a year of assessment is varied or modified at any time after the issue of a notice of assessment assessing any member of the syndicate to tax—

(a)section 31 of the M3Taxes Management Act 1970 (right of appeal) and section 55 of that Act (postponement of tax) shall have effect, in relation to that member, as if any reference to the date of the notice of assessment, or the date of the issue of the notice of assessment, were a reference to the date of the variation or modification; and

(b)in the case of a variation, an assessment which gives effect to the determination as varied shall not be out of time if it is made within one year of the date of the variation.

(3)Sub-paragraph (2)(b) above shall not apply in the case of a variation under paragraph 4(3) above which is made later than six years after the end of the closing year.

Marginal Citations

Assessment of individual members: time limitsU.K.

9U.K.For the purposes of sections 36, 37,40 and 41 of the M4Taxes Management Act 1970 (extension of time in cases of fraud, wilful default or neglect), anything done or omitted to be done by the agent shall be deemed to have been done or omitted to be done by each member of the syndicate.

Marginal Citations

Suppleptiental: penaltiesU.K.

10(1)If it appears to an inspector or the Board that the agent is liable to a penalty under paragraph 2(3) or 7(2) above, the amount appearing to be due may be assessed by the inspector or the Board as if it were tax for the year of assessment in which the failure to make the return occurred; and, subject to the provisions of this paragraph, the provisions of the Taxes Management Act 1970 relating to the assessment and collection of tax shall apply accordingly.U.K.

(2)An amount assessed by way of penalty under paragraph 2(3) or 7(2) above shall be due at the end of the period of thirty days beginning with the date of the issue of the notice of assessment.

(3)On an appeal against an assessment of an amount by way of penalty under sub-paragraph (3) of paragraph 2 or sub-paragraph (2) of paragraph 7 above, subsections (6) to (8) of section 50 of that Act shall not apply but the Commissioner—

(a)may confirm the amount of the assessment or, if it appears to them that the amount assessed is greater or smaller than the penalty provided for under that sub-paragraph, may reduce it or increase it to such an amount as is appropriate having regard to the provisions of that sub-paragraph; and

(b)if it appears to them that no penalty has been incurred, may set the assessment aside.

(4)Where an amount has been assessed by way of penalty under sub-paragraph (3) of paragraph 2 or sub-paragraph (2) of paragraph 7 above and either no appeal has been brought against that assessment or the amount assessed has been confirmed or varied on appeal—

(a)a certificate of an inspector or other officer of the Board that an amount is due by way of penalty under that sub-paragraph; and

(b)a certificate of a collector that payment of that amount has not been made to him or, to the best of his knowledge and belief, to any other collector, or to a person acting on his behalf or on behalf of another collector,

shall be sufficient evidence that the amount mentioned in the certificates is unpaid and is due to the Crown; and any document purporting to be such a certificate as is mentioned in this sub-paragraph shall be deemed to be such a certificate unless the contrary is proved.

(5)Section 100 of the Taxes Management Act 1970 (procedure for recovery of penalties) shall not apply to a penalty under paragraph 2(3) or 7(2) above.

Supplemental: interestU.K.

11(1)Interest charged under paragraph 3(4) above shall be treated for the purposes of the enactments mentioned in section 69 of the Taxes Management Act 1970 (interest on tax) as if it were tax charged and due and payable under an assessment.U.K.

(2)References to section 86 of that Act in sections 70(2) and 92 of that Act (evidence, and remission of interest in certain cases) shall include a reference to paragraph 3(4) above.]

SCHEDULE 17U.K. . . . F8

Textual Amendments

F8Sch. 17 repealed by Finance Act 1976 (c. 40), s. 49(2), Sch. 15 Pt. III (for 1977-78 et seq. as respects remuneration and certain pensions, see s. 49(7))

SCHEDULE 18U.K. . . . F9

Textual Amendments

SCHEDULE 19U.K. . . . F10

SCHEDULE 20U.K. . . . F11

Section 54.

SCHEDULE 21U.K. AMENDMENTS CONSEQUENTIAL ON ESTABLISHMENT OF THE STOCK EXCHANGE

1U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12

2U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13

Textual Amendments

3U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14

4U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15

5U.K.In section 21 of the Taxes Management Act 1970—

(a)the words “or dealing broker”, wherever they occur, and the definition of “dealing broker” in subsection (7) shall be omitted; and

(b)for the definitions of “broker” and “jobber” in subsection (7) there shall be substituted the following:—

broker” means a member of The Stock Exchange who carries on his business in the United Kingdom and is not a jobber;

jobber” means a member of The Stock Exchange who is recognised by the Council thereof as carrying on the business of a jobber and carries on that business in the United Kingdom.

Modifications etc. (not altering text)

C4The text of s. 59(3)(a), Sch. 16A, Sch. 21 para. 5 and Sch. 22 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

6—9.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16

Section 59.

SCHEDULE 22U.K. ENACTMENTS REPEALED

Modifications etc. (not altering text)

C5The text of s. 59(3)(a), Sch. 16A, Sch. 21 para. 5 and Sch. 22 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

PART IU.K. Revenue Duties

ChapterShort titleExtent of repeal
12, 13 & 14 Geo. 6. c. 47.The Finance Act 1949.Section 8.
14 & 15 Geo. 6 c. 43.The Finance Act 1951.Section 4.
10 & 11 Eliz. 2. c. 44.The Finance Act 1962.Section 2.
1963 c. 25.The Finance Act 1963.Section 3.
Section 4(1) and (3).
Schedule 1.
1964 c. 49.The Finance Act 1964.Section 1(2) and (3).
Section 2(3).
Section 3(2).
Section 4(3).
1968 c. 44.The Finance Act 1968.Section 3.
1969 c. 32.The Finance Act 1969.In section 1, subsections (1), (2) and (5)(c).
Schedules 2 to 5.
In Schedule 7, paragraph 3.
1970 c. 24.The Finance Act 1970.In section 7, in subsection (2), the words from “Schedule 5” to “1969 and”, and the words from “(tobacco” to “proof spirit”; and subsectionn (4).
Section 10.
1971 c. 68.The Finance Act 1971.Section 12.
1972 c. 41.The Finance Act 1972.Section 56.
Sections 60 and 61.
Schedule 8.

PART IIU.K. INCOME TAX AND CORPORATION TAX

ChapterShort titleExtent of repeal
1965 c. 25The Finance Act 1965In section 94, in subsection (1) the words from “and of section 163(1)” to “Schedule D)” ; and in subsection (3) the words from “or of Chapter VIII”to “1970”.
1966 c. 18The Finance Act 1966In section 43, the words from “and Part II” to “ capital gains”.
1969 c. 32The Finance Act 1969.In Schedule 19, in paragraph 16(2), the words from “for the purposes”to “capital gains”.
1970 c.10.The Income and Corporation Taxes Act 1970.In section 108, paragraph 2 of Schedule D and, in paragraph 3, the words “and 2”.
Section 258(8)(b).
In section 461, in paragraph A, the words from “to recover tax” to the end of the paragraph.
Section 466(2).
In section 468(4), in the second column, the words “(4)” and “Section 466(2)”.
In Schedule 8, the proviso to paragraph 4.
In Schedule 15, in the Table in paragraph 11, the entries relating to section 94 of the Finance Act 1965.
1970 c.24.The Finance Act 1970.Section 19(2) (f) . In section 26(1) the definition of “controlling director” . In Schedule 5, in paragraph 12(7), the words “the proviso to paragraph 4 of Schedule 8”.
1970 c.54.The Income and Corporation Taxes (No.2) Act 1970. Section 2 .
1971 c.68.The Finance Act 1971.

In section 15, paragraphs (a) and (b) of subsection(2) and subsection(6).

Section 18(2).

In Schedule 6, paragraphs 10 and 64.

1972 c.41.

The Finance Act 1972.

Section 65(2).

In section 92(2), (6) and (7) the word “ surplus” , wherever it occurs.

In Schedule 12, in paragraph 5(1) of Part IV the words from “and where” onwards, and in paragraph 5(2)(b) of that Part the words “and that price” and the words from “both” to “thereof and” . In Schedule 16, in paragraph 5(7)(c) the word “total” and paragraph 7(7) .

PART IIIU.K. UNDERWRITERS

ChapterShort titleExtent of repeal
1972 c.10.The Income and Corporation Taxes Act 1970.In Schedule 10, the following—
in paragraph 1 the words “who elects to take advantage of the arrangements”, the word “such”, where it last occurs, and the words “who duly elects as aforesaid”;
paragraphs 2 to 4;
in paragraph 7(2) the words from “subsequent” to the end;
in paragraph 11(1)(a) the words “for all income tax purposes”;
in paragraph 11(2)(a)(iii) the words “which immediately preceded the year of assessment”;
in paragraph 14, sub-paragraph (a).

These repeals have effect for the year 1973-74 and subsequent years of assessment and, so far as they relate to proviso (a) of paragraph 7(2) and paragraph 11(2)(a)(iii), also for the year 1972-73.

PART IVU.K. THE STOCK EXCHANGE

ChapterShort titleExtent of repeal
21 &22 Geo. 5. c. 28.The Finance Act 1931.Section 42.
1970 c.9.The Taxes Management Act 1970.In section 21 the words “or dealing broker”, wherever they occur, and, in subsection (7), the definition of “dealing broker”.
1970 c.10.The Income and Corporation Taxes Act 1970.In section 472(2), paragraph (c) and the words from “and, in the case” to the end.
In section 477, in subsection (3), the words “or dealing broker”, in both places and, in subsection (6), the definition of “dealing broker”.

Part VU.K. Stamp Duty

ChapterShort titleExtent of repeal
54 & 55 Vict. c. 39.The Stamp Act 1891.Section 82.
In section 83, the words “makes, issues” and “or offers for subscription”.
Sections 112 and 113.
In Schedule 1 the headings “Bond for securing the payment or repayment of money or the transfer or retransfer of stock”, “Colonial Security”, “Debenture for securing the payment or repayment of money or the transfer of stock”, “Foreign Security”, and “Marketable Security”.
59 & 60 Vict. c. 28.The Finance Act 1896.Section 12.
62 & 63 Vict. c. 9.The Finance Act 1899.Sections 7 and 8.
3 Edw. 7. c. 46.The Revenue Act 1903.Section 5.
7 Edw. 7. c. 13.The Finance Act 1907.Section 10.
7 Edw. 7. c. 24.The Limited Partnerships Act 1907.Section 11.
10 & 11 Geo. 5. c. 18.The Finance Act 1920.Section 39.
17 & 18 Geo. 5. c. 10.The Finance Act 1927.In section 55, in subsection (1), paragraph (A), and subsection (4).
18 & 19 Geo. 5. c. 17.The Finance Act 1928.In section 31, paragraph (1).
20 & 21 Geo. 5. c. 28.The Finance Act 1930.Section 41.
Section 45.
23 & 24 Geo. 5. c. 19.The Finance Act 1933.Section 41.
24 & 25 Geo. 5. c. 32.The Finance Act 1934.Section 29.
9 & 10 Geo. 6. c. 64.The Finance Act 1946.Section 52(b).
10 & 11 Geo. 6. c. 35.The Finance Act 1947.Section 59.
11 & 12 Geo. 6. c. 49.The Finance Act 1948.Section 73.
5 & 6 Eliz. 2. c. 48.The Electricity Act 1957.In section 26, in subsection (6) the words from “and for the purposes” to the end of the subsection.
10 & 11 Eliz. 2. c. 46.The Transport Act 1962.In section 41, susbsection (2) and in subsection (4) paragraph (a).
1963 c. 25.The Finance Act 1963.In section 57(1), the words “Marketable Security, paragraph (1)(b) (security not transferable by delivery)”.
Section 58(2).
In section 59, in subsection (1) the words “and paragraph (1)(a) and (c) and paragraphs (3) and (4) of the heading Marketable Security” , and in subsection (2) the words from “and section 82” to the end of the subsection.
In section 62, in subsection (4) the words “82 and”, and in subsection (6) the words from “and in section 82” to the end of the subsection.
1967 c. 54.The Finance Act 1967.Section 28.
In section 29, subsection (1) in subsection (3) the words “(1) and” and subsection (4).
1967 c. 81.The Companies Act 1967.Section 44(8).
1968 c. 44.The Finance Act 1968.Section 56.
1968 c. 73.The Transport Act 1968.In section 160, in subsection (3) in paragraph (a) the words “or an issue of loan capital” and “or issue” and in each of paragraphs (b) and (c) the words “or issue of loan capital” and “or issue”, and subsection (4).
1969 c. 32.The Finance Act 1969.Section 56.
1969 c. 35.The Transport (London) Act 1969.Section 44(2).
1970 c. 24.The Finance Act 1970.In Schedule 7, paragraph 15.

1U.K.Subject to paragraphs 2 and 3 below, these repeals have effect on and after 1st August 1973 but do not apply in relation to any case where stamp duty may be chargeable after that date in accordance with subsection (1) of section 49 of this Act.

2U.K.In so far as they relate to duty chargeable—

(a)by virtue of the heading “Marketable Security” in Schedule 1 to the Stamp Act 1891, and

(b)under section 8 of the Finance Act 1899 (on loan capital), these repeals shall be deemed to have had effect on and after 1st January 1973.

3U.K.These repeals are without prejudice to subsections (3)(a) and (9) of section 49 of this Act.

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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