Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
3(1)Schedule 56 to FA 2009 (penalty for failure to make payments on time) is amended as follows.
(2)In the Table at the end of paragraph 1, after entry 6ZA insert—
| “6ZAA | Corporation tax | Amount payable under a CT payment plan entered into in accordance with Schedule 3ZC to TMA 1970 | The later of— (a) the first day after the period of 12 months beginning immediately after the accounting period to which the CT payment plan relates, and (b) the date on which the amount is payable under the plan.” |
(3)In paragraph 4 (amount of penalty in respect of certain late payments) in sub-paragraph (1) for “6ZA” substitute “6ZAA”.
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.
