- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
4(1)At the beginning of sub-paragraph (1) of paragraph 4 of that Schedule (giving effect to claims and amendments) there shall be inserted the words “Subject to sub-paragraphs (1A) and (3) below and to any other provision in the Taxes Acts which otherwise provides,”.
(2)After that sub-paragraph there shall be inserted the following sub-paragraph—
“(1A)In relation to a claim which would otherwise fall to be taken into account in the making of deductions or repayments of tax under section 203 of the principal Act, sub-paragraph (1) above shall apply as if for the word “shall” there were substituted the word “may”.”
(3)At the beginning of sub-paragraph (2) of that paragraph there shall be inserted the words “Subject to sub-paragraph (3) below,”.
(4)After the said sub-paragraph (2) there shall be inserted the following sub-paragraph—
“(3)Where any such claim or amendment as is mentioned in sub-paragraph (1) or (2) above is enquired into by an officer of the Board—
(a)that sub-paragraph shall not apply until the day on which, by virtue of paragraph 7(4) below, the officer’s enquiries are treated as completed; but
(b)the officer may at any time before that day give effect to the claim or amendment, on a provisional basis, to such extent as he thinks fit.”
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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’.
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