Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)The Treasury may by regulations authorise the charging of fees in respect of the exercise of any specified function of HMRC, or of an HMRC officer, for the purposes of, or otherwise in connection with, import duty.
(2)The power may be exercised by the Treasury only if they consider that—
(a)its exercise is consistent with arrangements between Her Majesty’s government in the United Kingdom and any other government or any international organisation or authority, and
(b)the circumstances in which the specified function is, or is likely to be, exercised are such that it is fair and reasonable for the charge to be made.
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.
