Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This section applies where a government department makes supplies of goods or services which are taxable supplies for the purposes of the [1994 c. 23.] Value Added Tax Act 1994.
(2)The Treasury may make arrangements—
(a)about the treatment of receipts and payments in respect of value added tax in accounts under section 5 or 7;
(b)for the exemption of receipts in respect of value added tax, to such extent and on such conditions as may be specified, from any requirement for payment into the Consolidated Fund.
(3)For the purposes of this section “government department” has the same meaning as it has for the purposes of section 41 of the Value Added Tax Act 1994 (application to the Crown).
(4)Section 21 of the [1999 c. 16.] Finance Act 1999 (accounting for VAT by departments) shall cease to have effect.
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.
