Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Paragraph 4 of Schedule 7 to the Capital Allowances Act 1968 (sales without change of control) shall be amended as follows.
(2)In paragraph (1), for the words “by notice in writing to the inspector so elect” there shall be substituted the words “so elect by notice in writing given to the inspector not later than two years after the sale”.
(3)After sub-paragraph (3) there shall be inserted—
“(4)All such assessments and adjustments of assessments shall be made as may be necessary to give effect to this paragraph.”
(4)This section shall have effect in relation to sales occurring after the passing of this Act.
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.
