- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In section 9A of VATA 1994 (reverse charge on gas and electricity supplied by persons outside the United Kingdom)—
(a)for subsection (5) substitute—
“(5)Relevant goods” means—
(a)gas supplied through a natural gas system situated within the territory of a member State or any network connected to such a system,
(b)electricity, and
(c)heat or cooling supplied through a network.”, and
(b)in the heading, for “and electricity” substitute “, electricity, heat or cooling”.
(2)In Schedule 4 to VATA 1994 (matters to be treated as supply of goods or services), in paragraph 3 after “refrigeration” insert “or other cooling,”.
(3)The amendments made by this section have effect in relation to supplies made on or after 1 January 2011.
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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.
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