- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
4(1)An officer of Revenue and Customs may correct any obvious error or omission in a return.
(2)A correction under this paragraph—
(a)is made by notice to the chargeable person, and
(b)is regarded as effecting an amendment of the return.
(3)The reference in sub-paragraph (1) to an error includes, for instance, an arithmetical mistake or an error of principle.
(4)A correction under this paragraph must be made within the 9 months beginning with—
(a)the day on which the return was delivered, or
(b)if the correction is needed as a result of an amendment under paragraph 3, the day on which the amendment was made.
(5)A correction under this paragraph has no effect if the chargeable person—
(a)amends the return so as to reject the correction, or
(b)gives a notice rejecting the correction in the special period mentioned in sub-paragraph (6).
(6)A notice is given in the “special period” if it is given—
(a)after the end of the period within which the chargeable person may amend the return, but
(b)before the end of the 3 months beginning with the date of issue of the notice of correction.
(7)A notice under sub-paragraph (5)(b) must be given to HMRC.
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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.
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