Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
8(1)Section 152 (non-resident companies: transactions carried out through broker, investment manager or Lloyd’s agent) is amended as follows.
(2)The existing provision of section 152 becomes subsection (1) of that section.
(3)After subsection (1) insert—
“(2)Schedule 26 also contains provision about disregarding profits of certain investment transactions carried out on behalf of non-resident companies when attributing profits under section 11AA of the Taxes Act 1988.”
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.
