- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/02/1991)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 19/03/1991
Point in time view as at 01/02/1991.
There are currently no known outstanding effects for the Finance Act 1989, SCHEDULE 14.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Section 124.
1(1)Section 126 of the M1 Capital Gains Tax Act 1979 shallbe amended as follows.
(2)For subsection (1) there shall be substituted—
“(1)If—
(a)an individual (in this section referred to as “the transferor”) makesa disposal otherwise than under a bargain at arm’s length of an asset withinsubsection (1A) below, and
(b) a claim for relief under this section is made by the transferor and theperson who acquires the asset (in this section referred to as “thetransferee”) or, where the trustees of a settlement are the transferee, bythe transferor alone,
then, subject to subsection (2) and sections 126A and 126B below,subsection (3) below shall apply in relation to the disposal.
(1A)An asset is within this subsection if—
(a)it is, or is an interest in, an asset used for the purposes of a trade,profession or vocation carried on by—
(i)the transferor, or
(ii)his family company, or
(iii)a member of a trading group of which the holding company is his familycompany, or
(b)it consists of shares or securities of a trading company, or of theholding company of a trading group, where—
(i)the shares or securities are neither quoted on a recognised stock exchangenor dealt in on the Unlisted Securities Market, or
(ii)the trading company or holding company is the transferor’s family company.”
(3)At the end of subsection (2) there shall be added the words “or
(c)in the case of a disposal of qualifying corporate bonds within the meaningof section 64 of the Finance Act 1984, a gain is deemed to accrue by virtueof paragraph 10(1)(b) of Schedule 13 to that Act, or
(d)subsection (3) of section 147A below applies in relation to the disposal(or would apply if a claim for relief were duly made under that section).”
(4)In subsection (7)—
(a)in paragraph (a), for the words “has the meaning” there shall besubstituted the words “, “holding company”, “trading company” and “trading group” have the meanings”, and
(b)paragraph (b) shall be omitted.
(5)After subsection (8) there shall be added—
“(9)Where a disposal in respect of which a claim is made under this sectionis (or proves to be) a chargeable transfer for inheritance tax purposes, thereshall be allowed as a deduction in computing (for capital gains tax purposes)the chargeable gain accruing to the transferee on the disposal of the assetin question an amount equal to whichever is the lesser of—
(a)the inheritance tax attributable to the value of the asset, and
(b)the amount of the chargeable gain as computed apart from this subsection,
and, in the case of a disposal which, being a potentially exempttransfer, proves to be a chargeable transfer, all necessary adjustments shallbe made, whether by the discharge or repayment of capital gains tax orotherwise.
(10)Where an amount of inheritance tax—
(a)falls to be redetermined in consequence of the transferor’s death withinseven years of making the chargeable transfer in question, or
(b)is otherwise varied,
after it has been taken into account under subsection (9) above, allnecessary adjustments shall be made, whether by the making of an assessmentto capital gains tax or by the discharge or repayment of such tax.”
Marginal Citations
2After section 126 there shall be inserted—
“126A(1)Section 126(3) above shall not apply where the transferee is an individualis neither resident nor ordinarily resident in the United Kingdom.
(2)Section 126(3) above shall not apply where the transferee is an individualor a company if that individual or company—
(a)though resident or ordinarily resident in the United Kingdom, is regardedfor the purposes of any double taxation arrangements having effect by virtueof section 788 of the Taxes Act 1988 as resident in a territory outside theUnited Kingdom, and
(b)by virtue of the arrangements would not be liable in the United Kingdomto tax on a gain arising on a disposal of the asset occurring immediatelyafter its acquisition.
126B(1)Section 126(3) above shall not apply where the transferee is a companywhich is within subsection (2) below.
(2)A company is within this subsection if it is controlled by a person who,or by persons each of whom,—
(a)is neither resident nor ordinarily resident in the United Kingdom, and
(b)is connected with the person making the disposal.
(3)For the purposes of subsection (2) above, a person who (either alone orwith others) controls a company by virtue of holding assets relating to thator any other company and who is resident or ordinarily resident in the UnitedKingdom shall be regarded as neither resident nor ordinarily resident thereif—
(a)he is regarded for the purposes of any double taxation arrangements havingeffect by virtue of section 788 of the Taxes Act 1988 as resident in aterritory outside the United kingdom, and
(b)by virtue of the arrangements he would not be liable in the United Kingdomto tax on a gain arising on a disposal of the assets.
126C(a)relief under section 126 above is given in respect of a disposal of anasset to a company which is controlled by the trustees of a settlement (“therelevant disposal”),
(b)at the time of the relevant disposal the person making it is connectedwith the trustees, and
(c)at a time when the company has not disposed of the asset and the trusteeshave not ceased to control the company, they become neither resident norordinarily resident in the United Kingdom.
(2)Where this subsection applies then, subject to the following provisionsof this section, a chargeable gain shall be deemed to have accrued to thetrustees immediately before the time mentioned in subsection (1)(c) above, andits amount shall be equal to the held-over gain (within the meaning of sectin126 above) on the relevant disposal.
(3)For the purposes of paragraph (c) of subsection (1) above, the companyshall be taken to have disposed of an asset before the time referred to inthat paragraph only if it has made a disposal or disposals in connection withwhich the whole of the held-over gain on the relevant disposal was representedby reductions made in accordance with section 126(3) above; and where thecompany has made a disposal in connection with which part of that gain was sorepresented, the amount of chargeable gain deemed by virtue of this sectionto accrue to the trustees shall be correspondingly reduced.
(4)The disposals by the company that are to be taken into account undersubsection (3) above shall not include any disposal to which section 273 ofthe Taxes Act 1970 (transfers within a group) applies; but where the companydisposes of an asset by a disposal to which that section applies, the firstsubsequent disposal of the asset by another member of the group which is adisposal to which that section does not apply shall be taken into accountunder subsection (3) above as if it had been made by the company.
(5)Where an amount of tax assessed on trustees by virtue of this section isnot paid within the period of twelve months beginning with the date when thetax becomes payable then, subject to subsection (6) below, the transferor maybe assessed and charged (in the name of the trustees) to all or any part ofthat tax.
(6)No assessment shall be made under subsection (5) above more than six yearsafter the end of the year in which the relevant disposal was made.
(7)Where the transferor pays an amount of tax in pursuance of subsection (5)above, he shall be entitled to recover a corresponding sum from the trustees.
(8)Gains on disposals made after a chargeable gain has under this sectionbeen deemed to accrue by reference to a held-over gain shall be computedwithout any reduction under section 126(3)(b) above in respect of thatheld-over gain.
(9)Section 126B(3) above shall apply for the purposes of subsection (1)(c)above as it applies for the purposes of section 126B(2).”
3(1)Schedule 4 to the M2 Capital Gains Tax Act 1979 shallbe amended as follows.
(2)In paragraph 1—
(a)in sub-paragraph (1)(b), for the words “section 126(1)(a)” thereshall be substituted the words “section 126(1)” and for the words “thatparagraph” there shall be substituted the words “section 126(1A)(a)”;and
(b)in sub-paragraph (2), the words “at the rate of 50 per cent.” shallbe omitted, and at the end of paragraph (b) there shall be added the words “, or
(c)would be so made but for section 124A of that Act (assuming, where thereis no chargeable transfer on that occasion, that there were).”
(3)For paragraph 2 there shall be substituted—
“2(1)If—
(a)the trustees of a settlement make a disposal otherwise than under abargain at arm’s length of an asset within sub-paragraph (2) below, and
(b)a claim for relief under section 126 of this Act is made by the trusteesand the person who acquires the asset (in this Schedule referred to as “thetransferee”) or, where the trustees of a settlement are also thetransferee, by the trustees making the disposal alone,
then, subject to subsection (2) of section 126 and to sections 126A and126B, subsection (3) of section 126 shall apply in relation to the disposal.
(2)An asset is within this sub-paragraph if—
(a)it is, or is an interest in, an asset used for the purposes of a trade,profession or vocation carried on by—
(i)the trustees making the disposal, or
(ii)a beneficiary who had an interest in possession in the settled propertyimmediately before the disposal, or
(b)it consists of shares or securities of a trading company, or of theholding company of a trading group, where—
(i)the shares or securities are neither quoted on a recognised stock exchangenor dealt in on the Unlisted Securities Market, or
(ii)not less than 25 per cent. of the voting rights exercisable byshareholders of the company in general meeting are exercisable by the trusteesat the time of the disposal.
(3)Where section 126(3) applies by virtue of this paragraph, references tothe trustees shall be substituted for the references in sections 126(3)(a) and126C to the transferor; and where it applies in relation to a disposal whichis deemed to occur by virtue of section 54(1) or 55(1) of this Act, section126(6) shall not apply.”
(4)In paragraph 3—
(a)in sub-paragraph (1)—
(i)the words from “by virtue” to “(settled property)” shall beomitted,
(ii)for the words “(a) of paragraph 2(1)” there shall be substituted “2(1)(a)”, and
(iii)for the words “the said paragraph (a)” there shall be substituted thewords “paragraph 2(2)(a) above”, and
(b)in sub-paragraph (2), the words “at the rate of 50 per cent.” shallbe omitted, and at the end of paragraph (b) there shall be added the words “, or
(c)would be so made but for section 124A of that Act (assuming, where thereis no chargeable transfer on that occasion, that there were).”
(5)In paragraph 4—
(a)in sub-paragraph (2)(a), for the words “section 126(1)” there shallbe substituted the words “section 126(1A)”, and for the words “subparagraph (1)” there shall be substituted the words “sub-paragraph(2)”;
(b)for sub-paragraph (2)(c) there shall be substituted—
“(c)“the transferor” has the same meaning as in section 126 of this Actexcept that, in a case where paragraph 2 above applies, it refers to thetrustees mentioned in that paragraph,”;
(c)for sub-paragraph (3) there shall be substituted—
“(3)In this Part of this Schedule—
(a)any reference to a disposal of an asset is a reference to a disposal whichfalls within subsection (1) of section 126 of this Act by virtue of subsection(1A)(a) of that section or, as the case may be, falls within sub-paragraph (1)of paragraph 2 above by virtue of sub-paragraph (2)(a) of that paragraph, and
(b)any reference to a disposal of shares is a reference to a disposal whichfalls within subsection (1) of section 126 of this Act by virtue of subsection(1A)(b) of that section or, as the case may be, falls within sub-paragraph (1)of paragraph 2 above by virtue of sub-paragraph (2)(b) of that paragraph.” and
(d)in sub-paragraph (4), for the words “as the case may be” there shallbe substituted the words “where it applies”, and the words “(takingaccount” onwards shall be omitted.
(6)At the end of each of paragraph 5 and paragraph 6 there shall beadded—
“(2)This paragraph shall not apply where the circumstances are such that areduction in respect of the asset—
(a)is made under Chapter II of Part V of the InheritanceTax Act 1984 in relation to a chargeable transfer taking place on the occasionof the disposal, or
(b)would be so made if there were a chargeable transfer on that occasion, or
(c)would be so made but for section 124A of that Act (assuming where thereis no chargeable transfer on that occasion, that there were).”
(7)For paragraph 7 there shall be substituted—
“7(1)If in the case of a disposal of shares assets which are not businessassets are included in the chargeable assets of the company whose shares aredisposed of, or, where that company is the holding company of a trading group,in the group’s chargeable assets, and either—
(a)at any time within the period of twelve months before the disposal notless than 25 per cent. of the voting rights exercisable by shareholders of thecompany in genreal meeting are exercisable by the transferor, or
(b)the transferor is an individual and, at any time within that period, thecompany is his family company,
the amount of the held-over gain shall be reduced by multiplying it bythe fraction defined in sub-paragraph (2) below.
(2)The fraction referred to in sub-paragraph (1) above is that ofwhich—
(a)the denominator is the market value on the date of the disposal of all thechargeable assets of the company, or as the case may be of the group, and
(b)an asset is a chargeable asset in relation to a company or a group at anytime if, on a disposal at that time, a gain accruing to the company, or as thecase may be to a member of the group, would be a chargeable gain.
(4)Where the shares disposed of are shares of the holding company of atrading group, then for the purposes of this paragraph—
(a)the holding by one member of the group of the ordinary share capital ofanother member shall not count as a chargeable asset, and
(b)if the whole of the ordinary share capital of a 51 per cent. subsidiaryof the holding company is not owned directly or indirectly by that company,the value of the chargeable assets of the subsidiary shall be taken to bereduced by multiplying it by the fraction of which the denominator is thewhole of the ordinary share capital of the subsidiary and the numerator is theamount of that share capital owned directly or indirectly by the holdingcompany.
(5)Expressions used in sub-paragraph (4) above have the same meanings as insection 838 of the Taxes Act 1988.”
Marginal Citations
4The following sections shall be inserted after section 147 of the M3 Capital Gains Tax Act 1979—
“147A(1)If—
(a)an individual or the trustees of a settlement (in this section referredto as “the transferor”) make a disposal within subsection (2) below ofan asset,
(b)the asset is acquired by an individual or the trustees of a settlement (inthis section referred to as “the transferee”), and
(c)a claim for relief under this section is made by the transferor and thetransferee or, where the trustees of a settlement are the transferee, by thetransferor alone,
then, subject to subsection (6) and section 147B below, subsection (3)below shall apply in relation to the disposal.
(2)A disposal is within this subsection if it is made otherwise than undera bargain at arm’s length and—
(a)is a chargeable transfer within the meaning of the Inheritance Tax Act 1984 (or would be but for section 19 of that Act) and isnot a potentially exempt transfer (within the meaning of that Act),
(b)is an exempt transfer by virtue of—
(i)section 24 of that Act (transfers to political parties),
(ii)section 26 of that Act (transfers for public benefit),
(iii)section 27 of that Act (transfers to maintenance funds for historicbuildings etc.), or
(iv)section 30 of that Act (transfers of designated property),
(c)is a disposition to which section 57A of that Act applies and by which theproperty disposed of becomes held on trusts of the kind referred to insubsection (1)(b) of that section (maintenance funds for historic buildingsetc.),
(d)by virtue of subsection (4) of section 71 of that Act (accumulation andmaintenance trusts) does not constitute an occasion on which inheritance taxis chargeable under that section,
(e)by virtue of section 78(1) of that Act (transfers of works of art etc.)does not constitute an occasion on which tax is chargeable under Chapter IIIof Part III of that Act, or
(f)is a disposal of an asset comprised in a settlement where, as a result ofthe asset or part of it becoming comprised in another settlement, there is nocharge, or a reduced charge, to inheritance tax by virtue of paragraph 9, 16or 17 of Schedule 4 to that Act (transfers to maintenance funds for historicbuildings etc.).
(3)Where this subsection applies in relation to a disposal—
(a)the amount of any chargeable gain which, apart from this section, wouldaccrue to the transferor on the disposal, and
(b)the amount of the consideration for which, apart from this section, thetransferee would be regarded for the purposes of capital gains tax as havingacquired the asset in question,
shall each be reduced by an amount equal to the held-over gain on thedisposal.
(4)Subject to subsection (5) below, the reference in subsection (3) above tothe held-over gain on a disposal is a reference to the chargeable gain whichwould have accrued on that disposal apart from this section.
(5)In any case where—
(a)there is actual consideration (as opposed to the consideration equal tothe market value which is deemed to be given by virtue of any provision ofthis Act) for a disposal in respect of which a claim for relief is made underthis section, and
(b)that actual consideration exceeds the sums allowable as a deduction undersection 32 above,
the held-over gain on the disposal shall be reduced by the excessreferred to in paragraph (b) above or, if part of the gain on the disposal isrelieved under Schedule 20 to the Finance Act 1985(retirement relief), by so much, if any, of that excess as exceeds the partso relieved.
(6)Subsection (3) above does not apply in relation to a disposal of assetswithin section 67(1) above on which a gain is deemed to accrue by virtue ofparagraph 10(1)(b) of Schedule 13 to the Finance Act1984.
(7)In the case of a disposal within subsection (2)(a) above there shall beallowed as a deduction in computing the chargeable gain accruing to thetransferee on the disposal of the asset in question an amount equal towhichever is the lesser of—
(a)the inheritance tax attributable to the value of the asset, and
(b)the amount of the chargeable gain as computed apart from this subsection.
(8)Where an amount of inheritance tax is varied after it has been taken intoaccount under subsection (7) above, all necessary adjustments shall be made,whether by the making of an assessment to capital gains tax or by thedischarge or repayment of such tax.
(9)Where subsection (3) above applies in relation to a disposal which isdeemed to occur by virtue of section 54(1) or 55(1) above, subsection (5)above shall not apply.
(10)Where a disposal is partly within subsection (2) above, or is a disposalwithin paragraph (f) of that subsection on which there is a reduced chargesuch as is mentioned in that paragraph, the preceding provisions of thissection shall have effect in relation to an appropriate part of the disposal.
147B(1)Section 147A(3) above shall not apply where the transferee is neitherresident nor ordinarily resident in the United Kingdom.
(2)Section 147A(3) above shall not apply where the transferee is anindividual who—
(a)though resident or ordinarily resident in the United Kingdom, is regardedfor the purposes of any double taxation arrangements having effect by virtueof section 788 of the Taxes Act 1988 as resident in a territory outside theUnited Kingdom, and
(b)by virtue of the arrangements would not be liable in the United Kingdomto tax on a gain arising on a disposal of the asset occurring immediatelyafter its acquisition.”
Marginal Citations
M31979c.14.
5The following section shall be inserted after section 7 of the M4 Capital Gains Tax Act 1979—
“7A(1)Subsection (2) below applies where—
(a)the whole or any part of any assets to which this section applies isdisclosed of by way of gift or is deemed to be disposed of under section 54(1)or 55(1) below, and
(b)the disposal is one—
(i)to which neither section 126(3) nor section 147A(3) below applies (orwould apply if a claim were duly made), or
(ii)to which either of those sections does apply but on which the held-overgain (within the meaning of the section applying) is less than the chargeablegain which would have accrued on that disposal apart from that section.
(2)Where this subsection applies, the capital gains tax chargeable on a gainaccruing on the disposal may, if the person paying it by notice in writing tothe inspector so elects, be paid by ten equal yearly instalments.
(3)The assets to which this section applies are—
(a)land or an estate or interest in land,
(b)any shares or securities of a company which, immediately before thedisposal, gave control of the company to the person by whom the disposal wasmade or deemed to be made, and
(c)any shares or securities of a company not falling under paragraph (b)above and not quoted on a recognised stock exchange nor dealt in on theUnlisted Securities Market.
(4)Where tax is payable by instalments by virtue of this section, the firstinstalment shall be due on the day on which the tax would be payable apartfrom this section.
(5)Subject to the following provisions of this section —
(a)tax payable by instalments by virtue of this section shall carry interestin accordance with Part IX (except section 88) of the Taxes Management Act 1970, and
(b)the interest on the unpaid portion of the tax shall be added to eachinstalment and paid accordingly.
(6)Tax payable by instalments by virtue of this section which is for the timebeing unpaid, with interest to the date of payment, shall become due andpayable immediately if—
(7)Tax which apart from this subsection would be payable by instalments byvirtue of this section and which is for the time being unpaid, with interestto the date of payment, shall become due and payable immediately if—
(a)the disposal was by way of gift to a person connected with the donor orwas deemed to be made under section 54(1) or 55(1) below, and
(b)the assets are disposed of for valuable consideration under a subsequentdisposal (whether or not the subsequent disposal is made by the person whoacquired them under the first disposal).”
Marginal Citations
M41979c. 14.
6(1)In section 56A of the M5 Capital Gains Tax Act 1979(gifts relief in cases within section 55 or 56)—
(a)in subsection (1), for the words “79 of the M6Finance Act 1980” there shall be substituted the words “126 or 147Abelow”, and
(b)in subsection (4), for the words “79(1) of the Finance Act 1980”there shall be substituted the words “126 or, as the case may be, 147Abelow”.
(2)In section 155(1) of that Act, the following definition shall be inserted after the definition of “quoted”— “ “recognised stock exchange” has the meaning given by section 841 of the Taxes Act 1988, ”.
(3)In section 79 of the M7 Finance Act 1981 (emigration ofdonee)—
(a)in subsection (1), for paragraph (a) there shall be substituted—
“(a)relief is given under section 126 of the Capital Gains Tax Act 1979 inrespect of a disposal to an individual or the trustees of a settlement orunder section 147A of that Act in respect of any disposal (“the relevantdisposal”);”, and for the words “the said section 79” there shall besubstituted the words “section 126 or 147A”, and
(b)for the words “subsection (1)(b) of the said section 79” insubsection (2) and for the words “section 79(1)(b) of the Finance Act1980” in subsections (6) and (10) there shall be substituted the words “section 126(3)(b) or 147A(3)(b) of the Capital Gains Tax Act 1979”.
(4)In section 64(5)(b) of the M8 Finance Act 1984(qualifying corporate bonds), for the words “of that Act or section 79 ofthe Finance Act 1980” there shall be substituted the words “or 147A ofthat Act”.
(5)In section 58 of the M9 Finance Act 1986 (gifts intodual resident trusts)—
(a)in subsection (1), for the words “79 of the Finance Act 1980 (generalrelief” there shall be substituted the words “126 OR 147A of the CapitalGains Tax Act 1979 (relief”, and for the words “subsection (1)” thereshall be substituted the words “subsection (3)”,
(b)subsection (2)(b) shall be omitted, and
(c)in subsection (3) and (5), for the words “the 1980 provision” in eachplace where they occur there shall be substituted the words “section 126 or147A of the M10 Capital Gains Tax Act 1979”.
(6)In paragraph 3(3) of Schedule 28 to the M11 Taxes Act1988 (offshore income gains), for the words “79 of the M12Finance Act 1980 (relief for gifts), that section” there shall besubstituted the words “126 or 147A of the Capital Gains Tax act 1979 (relieffor gifts), the claim”.
Marginal Citations
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Ddeddf Gyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
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.
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:
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.
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:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys