- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
In this Part—
(a)sections 200 to 203 set out the main defined terms used in the Part,
(b)Chapter 2 makes provision for follower notices and for penalties if account is not taken of judicial rulings which lay down principles or give reasoning relevant to tax cases,
(c)Chapter 3 makes—
(i)provision for accelerated payments to be made on account of tax,
(ii)provision restricting the circumstances in which payments of tax can be postponed pending an appeal, and
(iii)provision to enable a court to prevent repayment of tax, for the purpose of protecting the public revenue.
(d)Chapter 4—
(i)makes special provision about the application of this Part in relation to stamp duty land tax and annual tax for enveloped dwellings,
(ii)confers a power to extend the provisions of this Part to other taxes, and
(iii)makes amendments consequential on this Part.
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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’.
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