Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
8(1)Paragraph 19 (assessment) is amended as follows.
(2)In sub-paragraph (2) after “Date A is” insert “—
(a)in the case of an assessment of a penalty under paragraph 6C, the last day of the period of 2 years beginning with the end of the tax month in respect of which the penalty is payable,
(b)in the case of an assessment of a penalty under paragraph 6D, the last day of the period of 2 years beginning with the filing date for the relevant extended failure (as defined in paragraph 6D(10)), and
(c)in any other case,”.
(3)In sub-paragraph (3)(a), after “return” insert “or returns (as the case may be in relation to penalties under section 6C or 6D)”.
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.
