Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)A tax (to be known as “stamp duty land tax”) shall be charged in accordance with this Part on land transactions.
(2)The tax is chargeable—
(a)whether or not there is any instrument effecting the transaction,
(b)if there is such an instrument, whether or not it is executed in the United Kingdom, and
(c)whether or not any party to the transaction is present, or resident, in the United Kingdom.
(3)The tax is under the care and management of the Commissioners of Inland Revenue (referred to in this Part as “the Board”).
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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.
