Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In section 273 of the Taxes Act 1970 (which treats certain intra-group transactions as producing neither a gain nor a loss) after subsection (2) there shall be inserted—
“(2A)Subsection (1) above shall not apply to a transaction treated by virtue of sections 78 and 85 of the [1979 c. 14.] Capital Gains Tax Act 1979 as not involving a disposal by the company first mentioned in that subsection.”
(2)This section shall apply to transactions on or after 15th March 1988.
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.
