Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Income tax is charged on income treated as received by an individual under section 805.
(2)Tax is charged under this section on the amount of the income treated as received in the tax year.
(3)The person liable for any tax charged under this section is the individual treated as receiving the income.
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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.
