- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This section makes provision for the collection of income tax in respect of—
(a)a payment from which a person other than a UK resident company is required to deduct a sum representing income tax under—
(i)section 874(2) (certain payments of yearly interest),
(ii)section 889(4) (payments in respect of building society securities),
(iii)section 892(2) (certain payments of UK public revenue dividends),
(iv)section 901(4) (annual payments made by persons other than individuals),
(v)section 903(7) (patent royalties),
(vi)section 906(5) (royalty payments etc where the owner lives abroad),
(vii)section 910(2) (proceeds of a sale of patent rights paid to non-UK residents),
(viii)section 928(2) (chargeable payments connected with exempt distributions), or
(ix)section 944(2) (directions for deduction from payments to non-UK residents), and
(b)a payment from which a person other than a company is required to deduct a sum representing income tax under section 919(2) (manufactured interest for UK securities: payments by UK residents etc).
(2)The person required to deduct the sum must deliver to an officer of Revenue and Customs an account of the payment without delay.
(3)An officer of Revenue and Customs may make an assessment on that person for income tax equal to the sum required to be deducted.
(4)The provisions of the Income Tax Acts relating to—
(a)persons chargeable to income tax,
(b)income tax assessments, and
(c)the collection and recovery of income tax,
apply (unless excluded expressly or by implication) to the assessment, collection and recovery of income tax which is assessable on persons under this section.
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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’.
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.
Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
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:
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