- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2006)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/2009
Point in time view as at 06/04/2006.
There are currently no known outstanding effects for the Finance Act 2005,
Part 2
.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
21U.K.In section 43A of ICTA (rent factoring: meaning of “finance agreement”), in subsection (3) (reference to consolidated group accounts), omit paragraphs (a) and (b) and the word “and” preceding paragraph (a).
22U.K.In section 75A(10) of ICTA (accounting period to which expenses of management are referable)—
(a)in paragraph (a) after “profit and loss account” insert “ or income statement ”, and
(b)in paragraph (b), after “gains and losses” insert “ , statement of changes in equity ”.
23U.K.In section 501A of ICTA (supplementary charge in respect of ring-fence trades), in subsection (10) (reference to group accounts) for paragraph (b) substitute—
“(b)are drawn up in accordance with generally accepted accounting practice.”.
24(1)Section 747A of ICTA (special rule requiring chargeable profits of controlled foreign companies to be computed in currency of accounts of company's first relevant accounting period) shall cease to have effect.U.K.
(2)This amendment has effect in relation to accounting periods beginning on or after 16th March 2005.
25U.K.Section 836A of ICTA (meaning of generally accepted accounting practice) shall cease to have effect.
26(1)Section 85B of FA 1996 (loan relationships: amounts recognised in determining company's profit or loss) is amended as follows.U.K.
(2)In subsection (1)(a) after “profit and loss account” insert “ or income statement ”.
(3)For subsection (2) substitute—
“(2)An amount that in accordance with generally accepted accounting practice is shown as a prior period adjustment in any such statement as is mentioned in subsection (1) shall be brought into account for the purposes of this Chapter in computing the company's profits and losses for the period to which the statement relates.
This does not apply to an amount recognised for accounting purposes by way of correction of a fundamental error.”.
(4)In subsection (3)—
(a)in paragraph (a) after “subsection (1)” insert “ or (2) ”, and
(b)in paragraph (b) for “subsection (1)” substitute “ that subsection ”.
(5)In subsection (4) after “subsection (1)” insert “ or (2) ”.
27(1)Section 94 of FA 1996 (loan relationships: treatment of indexed gilt-edged securities) shall be deemed not to have been repealed by paragraph 12 of Schedule 10 to FA 2004.U.K.
Paragraph 12(3) of Schedule 25 to FA 2002 (which amended that section) shall also be deemed not to have been repealed by Division (6) of Part 2 of Schedule 42 to FA 2004.
(2)That section is, instead, amended as follows.
(3)For subsections (1) to (3A) substitute—
“(1)In the case of a loan relationship represented by an index-linked gilt-edged security—
(a)the amounts to be brought into account for the purposes of this Chapter must be determined using fair value accounting, and
(b)the following adjustment shall be made in computing those amounts.
(2)The adjustment shall be made wherever—
(a)those amounts fall to be determined by reference to the value of the security at two different times, and
(b)there is a change in the retail prices index between those times.
(3)The adjustment is made to the carrying value of the security at the earlier time and is to increase or, as the case may be, reduce it by the same percentage as the percentage increase or reduction in the retail prices index between the earlier and the later time.”.
28(1)Section 94A of FA 1996 (loan relationships with embedded derivatives) is amended as follows.U.K.
(2)In subsection (1) for “is permitted or required in accordance with generally accepted accounting practice to treat” substitute “ in accordance with generally accepted accounting practice treats ”.
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 4 para. 28(3)(4) repealed (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), Sch. 11 Pt. 2(6)
F229U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Textual Amendments
F2Sch. 4 para. 29 repealed (20.7.2005) by Finance (No. 2) Act 2005 (c. 22), Sch. 11 Pt. 2(6)
30U.K.In Schedule 9 to FA 1996 (loan relationships: special computational provisions), after paragraph 14 (debits and credits treated as relating to capital expenditure) insert—
14AWhere in accordance with generally accepted accounting practice a debit or credit for a period in respect of a loan relationship of a company—
(a)is recognised in equity or shareholders' funds, and
(b)is not recognised in any of the statements mentioned in section 85B(1),
the debit or credit shall be brought into account for that period for the purposes of this Chapter in the same way as a debit or credit that, in accordance with generally accepted accounting practice, is brought into account in determining the company's profit or loss for that period.”.
31(1)Paragraph 19A of Schedule 9 to FA 1996 (loan relationships: adjustment on change of accounting policy) is amended as follows.U.K.
(2)In sub-paragraph (4), after “means” insert “ , subject to sub-paragraph (4B), ”.
(3)After that sub-paragraph insert—
“(4A)For the purposes of this paragraph the “carrying value” of an asset or liability includes amounts recognised for accounting purposes in relation to the loan relationship in respect of—
(a)accrued amounts;
(b)amounts paid or received in advance;
(c)impairment losses (including provisions for bad or doubtful debts).
(4B)In determining the profits, gains and losses to be recognised in determining the carrying value of the asset or liability for the purposes of this paragraph, the following provisions—
(a)section 87(2) (accounting method where parties have a connection),
(b)section 88A(4) (accounting method where rate of interest is reset),
(c)section 94 (loan relationships: treatment of indexed gilt-edged securities),
(d)section 94A(2) (loan relationships with embedded derivatives),
(e)section 96(2) (special rules for certain gilts),
(f)section 154(6) (FOTRA securities: certain amounts not to be brought into account), and
(g)paragraphs 1, 1A, 2, 6, 12 and 18 of this Schedule (special computational provisions),
apply as they apply for the purposes of determining the credits and debits to be brought into account under this Chapter.
(4C)Where—
(a)a company has ceased to be a party to a loan relationship,
(b)section 103(6) (credits and debits to be brought into account in respect of profits, gains and losses arising in the cessation period) applied to the cessation, and
(c)there is a difference between—
(i)the amount outstanding in respect of the loan relationship at the end of the earlier period, and
(ii)the amount outstanding in respect of the loan relationship at the beginning of the later period,
a debit or credit (as the case may be) corresponding to that difference shall be brought into account for the purposes of this Chapter at the beginning of the later period.
(4D)In sub-paragraph (4C), “the amount outstanding”, in respect of a loan relationship, means so much of the amount recognised as deferred income or deferred loss in the company's balance sheet, in accordance with generally accepted accounting practice, in respect of the profits, gains or losses that arose from that relationship or a related transaction in the cessation period (within the meaning of section 103(6)) as has not been represented by credits or debits brought into account under this Chapter.”.
(4)In sub-paragraph (5) after “sub-paragraph (3)” insert “ or (4C) ”.
(5)Omit sub-paragraph (6).
32U.K.In Schedule 12 to FA 1997 (leasing arrangements: finance leases and loans), in paragraph 30(1) (interpretation) omit the definitions of “consolidated group accounts”, “group of companies” and “member” in relation to a group of companies.
33U.K.In section 219 of CAA 2001 (finance leases), in subsection (3) (reference to group accounts) for paragraph (b) substitute—
“(b)are drawn up in accordance with generally accepted accounting practice.”.
34(1)Paragraph 17B of Schedule 26 to FA 2002 (derivative contracts: amounts recognised in determining company's profit or loss) is amended as follows.U.K.
(2)In sub-paragraph (1)(a) after “profit and loss account” insert “ or income statement ”.
(3)For sub-paragraph (2) substitute—
“(2)An amount that in accordance with generally accepted accounting practice is shown as a prior period adjustment in any such statement as is mentioned in sub-paragraph (1) shall be brought into account for the purposes of this Schedule in computing the company's profits and losses for the period to which the statement relates.
This does not apply to an amount recognised for accounting purposes by way of correction of a fundamental error.”.
35U.K.After paragraph 25 of Schedule 26 to FA 2002 (debits and credits treated as relating to capital expenditure) insert—
25AWhere in accordance with generally accepted accounting practice a debit or credit for a period in respect of a derivative contract of a company—
(a)is recognised in equity or shareholders' funds, and
(b)is not recognised in any of the statements mentioned in section 85B(1),
the debit or credit shall be brought into account for that period for the purposes of this Chapter in the same way as a debit or credit that, in accordance with generally accepted accounting practice, is brought into account in determining the company's profit or loss for that period.”.
36U.K.In paragraphs 38(1) and (3) and 38A(1) and (3) of Schedule 26 to FA 2002, as inserted by Schedule 10 to FA 2004, for “creditor relationship” substitute “ derivative contract ”. These amendments shall be deemed always to have had effect.
37U.K.In paragraph 54 of Schedule 26 to FA 2002 (derivative contracts: general interpretation), after sub-paragraph (2) (meaning of “exchange gains or losses”) insert—
“(2A)In a case where fair value accounting is used the valuation referred to in sub-paragraph (2) is the valuation that would be given by an amortised cost basis of accounting.”.
38(1)Paragraph 6 of Schedule 29 to FA 2002 (gains and losses of a company from intangible fixed assets: reference to consolidated group accounts) is amended as follows.U.K.
(2)Omit sub-paragraph (2).
(3)After that sub-paragraph insert—
“(2A)This paragraph does not apply if the consolidated group accounts—
(a)are drawn up using a different accounting framework from that used for the company's individual accounts, and
(b)as a result, are prepared on a basis that, in relation to the matters mentioned in sub-paragraph (1), substantially diverges from the basis used in the company's individual accounts.”.
39U.K.In paragraph 8(1) of Schedule 29 to FA 2002 for “a company's profit and loss account” substitute “ determining a company's profit or loss ”.
40U.K.In paragraphs 9(1), 12(1), 14(1), 16(1), 17(1), 26(1)(a), 103(2) and (3)(a) of Schedule 29 to FA 2002, for “the company's profit and loss account” substitute “ determining the company's profit or loss ”.
41U.K.In paragraph 13(1)(a) of Schedule 29 to FA 2002 for “the profit and loss account” substitute “ determining the company's profit or loss” ”.
42U.K.In paragraphs 27 and 28 of Schedule 29 to FA 2002 (intangible fixed assets: calculation of tax written down value), for sub-paragraph (3) substitute—
“(3)This paragraph has effect subject to—
paragraph 29 in the case of an asset that has been the subject of a part realisation, and
Part 13A of this Schedule in the case of an asset that has been subject to adjustment on a change of accounting policy.”.
43U.K.In paragraph 29 of Schedule 29 to FA 2002 (intangible fixed assets: effect of part realisation), after sub-paragraph (4) insert—
“(5)On a subsequent change of accounting policy affecting the asset, the provisions of Part 13A of this Schedule apply.”.
44U.K.In Part 7 of Schedule 29 to FA 2002 (intangible fixed assets: roll-over relief in case of realisation and reinvestment), after paragraph 42 insert—
42A(1)In the case of an asset to which Part 13A of this Schedule has applied (adjustment on change of accounting policy) the references in this Part to the cost of the asset shall be read as follows.
(2)Where paragraph 116B applied (change of accounting value) the references are unaffected.
(3)Where paragraph 116C or 116D applied (changes involving disaggregation of asset) the references to the cost of the asset shall be read as references to the appropriate proportion of that cost.
The appropriate proportion is determined by applying to the cost of the asset the same fraction as is applied by paragraph 116C(5) or 116D(3), as the case may be, to determine the tax written down value of the asset after the change.
(4)References in this paragraph to paragraphs 116B, 116C and 116D include references to those provisions as applied by paragraph 116E.”.
45U.K.For paragraph 116A of Schedule 29 to FA 2002 (intangible fixed assets: adjustment on change of accounting policy) substitute—
116A(1)This Part of this Schedule applies where—
(a)there is a change of accounting policy in drawing up a company's accounts from one period of account (“the earlier period”) to the next (“the later period”), and
(b)the approach in each of those periods accords with the law and practice applicable in relation to that period.
(2)It applies, in particular, where—
(a)the company prepares accounts for the earlier period in accordance with UK generally accepted accounting practice and for the later period in accordance with international accounting standards, or
(b)the company prepares accounts for the earlier period in accordance with international accounting standards and for the later period in accordance with UK generally accepted accounting practice.
116B(1)If as a result of the change of accounting policy there is a difference between—
(a)the accounting value of an intangible fixed asset of the company at the end of the earlier period, and
(b)the accounting value of that asset at the beginning of the later period,
a corresponding debit or credit (as the case may be) shall be brought into account for tax purposes in the later period.
(2)Any such debit or credit is treated as arising at the beginning of the later period.
(3)The amount of the debit or credit to be brought into account for tax purposes is:
where—
Accounting Difference is the amount of the difference specified in sub-paragraph (1);
Tax Value is the tax written down value of the asset at the end of the earlier period; and
Accounting Value is the accounting value of the asset at the end of that period.
(4)The tax written down value of the asset at the beginning of the later period shall be taken to be the tax written down value of the asset at the end of the earlier period, reduced by the amount of the debit or (as the case may be) increased by the amount of the credit brought into account for tax purposes under sub-paragraph (3).
(5)Subsequently—
(a)the cost recognised for tax purposes shall be taken to be the tax written down value given by sub-paragraph (4), together with the cost recognised for tax purposes of any subsequent expenditure on the asset that is capitalised for accounting purposes; and
(b)the tax written down value shall be determined taking account only of subsequent debits and credits.
(6)This paragraph does not apply to an asset in respect of which an election has been made under paragraph 10 (election for writing down at fixed-rate).
(7)This paragraph has effect subject to—
paragraph 116F (cap on credit to be brought into account on change of accounting policy), and
paragraph 116G (debits or credits brought into account under other provisions).
116C(1)This paragraph applies where the change of accounting policy results in an intangible fixed asset of the company that was treated as one asset (“the original asset”) in the earlier period being treated as two or more assets (“the resulting assets”) in the later period.
(2)If there is a difference between—
(a)the accounting value of the original asset at the end of the earlier period, and
(b)the aggregate accounting value of the resulting assets at the beginning of the later period,
a corresponding debit or credit (as the case may be) shall be brought into account for tax purposes in the later period.
(3)Any such debit or credit is treated as arising at the beginning of the later period.
(4)The amount of the debit or credit to be brought into account for tax purposes is:
where—
Accounting Difference is the amount of the difference specified in sub-paragraph (2),
Old Tax Value is the tax written-down value of the original asset at the end of the earlier period, and
Old Accounting Value is the accounting value of that asset at the end of that period.
(5)The tax written down value of each resulting asset at the beginning of the later period is given by:
where—
Adjusted Old Tax Value is the tax written down value of the original asset at the end of the earlier period, reduced by the amount of the debit or (as the case may be) increased by the amount of the credit brought into account for tax purposes under sub-paragraph (4),
New Accounting Value is the accounting value of the asset in question at the beginning of the later period, and
Aggregate New Accounting Value is the aggregate of the accounting values of all the resulting assets at the beginning of that period.
(6)Subsequently for each resulting asset—
(a)the cost recognised for tax purposes shall be taken to be the tax written down value given by sub-paragraph (5) above, together with the cost recognised for tax purposes of any subsequent expenditure on the asset that is capitalised for accounting purposes; and
(b)the tax written down value shall be determined taking account only of subsequent debits and credits.
(7)This paragraph does not apply if an election under paragraph 10 (election for writing down at fixed-rate)—
(a)has been or is subsequently made in respect of the original asset (see paragraph 116D), or
(b)is subsequently made in respect of any of the resulting assets (see paragraph 116E).
(8)This paragraph has effect subject to—
paragraph 116F (cap on credit to be brought into account on change of accounting policy), and
paragraph 116G (debits or credits brought into account under other provisions).
116D(1)This paragraph applies where—
(a)the change of accounting policy results in an intangible fixed asset of the company that was treated as one asset (“the original asset”) in the earlier period being treated as two or more assets (“the resulting assets”) in the later period, and
(b)an election under paragraph 10 (election for writing down at fixed-rate) has been or is subsequently made in respect of the original asset.
(2)That election has effect—
(a)in relation to the original asset, for periods up to and including the earlier period, and
(b)in relation to each of the resulting assets, for the later period and subsequent periods.
(3)The tax written down value of each resulting asset at the beginning of the later period is given by:
where—
Old Tax Value is the tax written down value of the original asset at the end of the earlier period,
New Accounting Value is the accounting value of the asset in question at the beginning of the later period, and
Aggregate New Accounting Value is the aggregate of the accounting values of all the resulting assets at the beginning of that period.
(4)Subsequently for each resulting asset—
(a)the cost recognised for tax purposes shall be taken to be the tax written down value given by sub-paragraph (3) above, together with the cost recognised for tax purposes of any subsequent expenditure on the asset that is capitalised for accounting purposes; and
(b)the tax written down value shall be determined taking account only of subsequent debits and credits.
116E(1)This paragraph applies where—
(a)the change of accounting policy results in an intangible fixed asset of the company that was treated as one asset (“the original asset”) in the earlier period being treated as two or more assets (“the resulting assets”) in the later period, and
(b)no election under paragraph 10 (election for writing down at fixed-rate) has been or is subsequently made in respect of the original asset.
(2)An election under that paragraph may be made in respect of any of the resulting assets, provided it is made within the period during which such an election could have been made in relation to the original asset.
(3)The effect of the election is that—
(a)the original asset is treated as if it had at all material times consisted of as many assets (“notional original assets”) as there are resulting assets,
(b)each notional original asset is taken to be the same asset as one of the resulting assets (its “corresponding resulting asset”),
(c)there is attributed to each notional original asset the appropriate proportion, ascertained by reference to its corresponding resulting asset (see sub-paragraph (4)), of every amount falling to be taken into account in relation to the original asset, and
(d)the provisions of this Schedule apply in relation to each of the notional original assets and its corresponding resulting asset accordingly.
(4)The appropriate proportion in relation to each resulting asset is:
where—
New Accounting Value is the accounting value of the asset at the beginning of the later period, and
Aggregate New Accounting Value is the aggregate of the accounting values of all the resulting assets at the beginning of that period.
116F(1)The amount of any credit to be brought into account for tax purposes under paragraph 116B or 116C (assets subject to writing down on accounting basis) is limited to the net aggregate amount of relevant tax debits previously brought into account.
(2)Where the credit is to be brought into account under paragraph 116B (change of value), the net aggregate amount of relevant tax debits previously brought into account is:
where—
Previous Debits is the total amount of debits previously brought into account for tax purposes in respect of the asset, and
Previous Credits is the total amount of credits previously brought into account for tax purposes in respect of the asset.
(3)Where the credit is to be brought into account under paragraph 116C (disaggregation), the net aggregate amount of relevant tax debits previously brought into account is:
where—
Previous Debits is the total amount of debits previously brought into account for tax purposes in respect of the original asset at the end of the earlier period, and
Previous Credits is the total amount of credits previously brought into account for tax purposes in respect of that asset.
116GA debit or credit is not required to be brought into account under this Part of this Schedule to the extent that a debit or credit representing the accounting difference in question is brought into account for tax purposes under—
(a)paragraph 12 (reversal of accounting gain),
(b)paragraph 15 (gain on revaluation), or
(c)paragraph 17 (reversal of accounting loss).
116H(1)On a further change of accounting policy affecting an intangible fixed asset in relation to which this Part of this Schedule has applied, the preceding provisions of this Part apply again.
(2)On a subsequent part realisation affecting the asset in question, paragraph 29 applies.”.
46(1)Paragraph 134 of Schedule 29 to FA 2002 (intangible fixed assets: references to amounts recognised in profit and loss account) is amended as follows.U.K.
(2)In the paragraph heading for “profit and loss account” substitute “ determining profit or loss ”.
(3)Make the existing provision sub-paragraph (1).
(4)In that sub-paragraph—
(a)in the opening words, for “a company's profit and loss account” substitute “ determining a company's profit or loss ” and for “include” substitute “ are to ”;
(b)in sub-paragraph (a) after “recognised in” insert “ the company's profit and loss account or income statement, ”; and
(c)omit the words following paragraph (b).
(5)After that sub-paragraph insert—
“(2)An amount that in accordance with generally accepted accounting practice is shown as a prior period adjustment in any such statement as is mentioned in sub-paragraph (1) shall be brought into account for the purposes of this Schedule in computing the company's profits and losses for the period to which the statement relates.
This does not apply to an amount recognised for accounting purposes by way of correction of a fundamental error.”.
47U.K.In paragraph 143 of Schedule 29 to FA 2002 (intangible fixed assets: index of defined expressions) for “profit and loss account (amounts recognised in)” substitute “ profit and loss (amounts recognised in determining) ”.
48U.K.In Schedule 5 to ITEPA 2003 (enterprise management incentives), in paragraph 59 (index of defined expressions), in the entry relating to the expression “generally accepted accounting practice”, for “section 836A of ICTA” substitute “ section 50(1) of the Finance Act 2004 ”.
49U.K.In section 50 of FA 2004 (generally accepted accounting practice), for subsections (2) and (3) substitute—
“(2)In the Tax Acts “international accounting standards” has the same meaning as in Regulation (EC) No 1606/2002 of the European Parliament and the Council of 19 July 2002 on the application of international accounting standards.
(3)Where the European Commission has in accordance with that Regulation adopted an international accounting standard with modifications, then as regards matters covered by that standard—
(a)generally accepted accounting practice with respect to IAS accounts shall be regarded as permitting the use of the standard either with or without the modifications, and
(b)accounts prepared on either basis shall be regarded for the purposes of the Tax Acts as prepared in accordance with international accounting standards.”.
50U.K.In sections 50(6), 51(6), 52(3) and 54(2) of FA 2004 (periods of account in relation to which the sections have effect), omit paragraph (b) and the word “and” preceding it. This amendment shall be deemed always to have had effect.
51U.K.In Part 4 of Schedule 10 to FA 2004 (amendments relating to foreign currency accounting), after paragraph 78 insert—
79Where a company carries forward to its first period of account beginning on or after 1st January 2005 an amount by way of—
(a)management expenses brought forward under section 75 of the Taxes Act 1988,
(b)losses brought forward under section 392B or 393 of that Act, or
(c)non-trading deficits on loan relationships brought forward under section 83 of the Finance Act 1996,
that amount shall be translated into sterling using the London closing exchange rate for the last day of the previous period of account.”.
52(1)This paragraph applies to regulations under any of the following provisions—U.K.
(a)section 85B of FA 1996;
(b)paragraph 19B of Schedule 9 to FA 1996;
(c)paragraph 13 or 17C of Schedule 26 to FA 2002.
(2)Any such regulations may be made so as to apply to periods of account beginning before the regulations are made, but not earlier than the beginning of the calendar year in which they are made.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
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’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys