- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
16(1)A supplementary charge under this Schedule on a supply within paragraph 2—
(a)is a liability of the supplier (subject to sub-paragraph (3)), and
(b)becomes due on the date of the VAT change (rather than at the time of supply).
(2)A supplementary charge under this Schedule on a supply consisting of the grant of a right to goods or services within paragraph 3—
(a)is a liability of the grantor (subject to sub-paragraph (3)), and
(b)becomes due on the first occasion on or after the date of the VAT change on which the right is exercised (rather than at the time the right is granted).
(3)If, on the date on which the supplementary charge becomes due, the person who would be liable to pay the charge under sub-paragraph (1) or (2)—
(a)is not a taxable person, but
(b)is treated as a member of a group under sections 43A to 43D of VATA 1994,
the supplementary charge is a liability of the representative member of the group.
17(1)The amount of the supplementary charge on a supply within paragraph 2 is equal to the difference between—
(a)the amount of VAT chargeable on the supply apart from this Schedule, and
(b)the amount of VAT that would be chargeable on the supply if it were subject to VAT at the rate of 20%.
(2)The amount of the supplementary charge on a grant of a right to goods or services within paragraph 3 is equal to the difference between—
(a)the amount of VAT chargeable on the grant of the right apart from this Schedule, and
(b)the amount of VAT that would be chargeable on the grant of the right if it were subject to VAT at the rate of 20%,
(but see sub-paragraph (3)).
(3)If the basic time of supply for some of those goods and services is before the date of the VAT change, sub-paragraph (2) has effect as if the references to the amount of VAT chargeable and to the amount of VAT that would be chargeable were references to the relevant proportion of each of those amounts.
(4)“The relevant proportion” is—
where—
P is so much of the consideration for the grant of the right as is attributable on a just and reasonable basis to a right to the goods and services for which the basic time of supply is on or after the date of the VAT change, and
W is the whole of the consideration for the grant of the right.
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