Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
36(1)The Inland Revenue may make provision by regulations for the purposes of this Part of this Schedule for the resolution of disputes as to whether a document, or part of a document, is an item subject to legal privilege.
(2)The regulations may, in particular, make provision as to—
(a)the custody of the document whilst its status is being decided,
(b)the appointment of an independent, legally qualified person to decide the matter,
(c)the procedures to be followed, and
(d)who is to meet the costs of the proceedings.
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.
