Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
2In section 62 (special basis for early years following commencement of trade etc.) the following subsection shall be inserted after subsection (2)—
“(2A)Where—
(a)the second year of assessment is the year 1989-90,
(b)the person charged, or liable to be charged, for that year is a married man, and
(c)the person charged, or liable to be charged, for the year 1990-91 is his wife,
subsection (2) above shall have effect as if it conferred the right to give notice on her and not on him.”
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
