Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1993

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

5(1)In section 19 of the 1985 Act, in subsection (2) (surcharge liability notice if default for two accounting periods)—

(a)in paragraph (a) for “any two prescribed accounting periods” there shall be substituted “a prescribed accounting period”,

(b)paragraph (b) shall be omitted, and

(c)in paragraph (c) for “later period referred to in paragraph (b)” there shall be substituted “period referred to in paragraph (a)”.

(2)In subsection (3) of that section for “defaults in respect of two prescribed accounting periods and the second of those periods” there shall be substituted “a default in respect of a prescribed accounting period and that period”.

(3)This paragraph shall apply in relation to any case where a person is in default for the purposes of section 19 of the 1985 Act and is so in default because of a failure of the Commissioners of Customs and Excise to receive a return, or an amount of tax, on or before a day falling on or after 1st October 1993; and in the case of sub-paragraph (2) above it is immaterial when the existing surcharge period began.

Yn ôl i’r brig

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