Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
17(1)An HMRC determination has effect for enforcement purposes as if it were a self-assessment (within the meaning of paragraph 2(2)).
(2)In sub-paragraph (1) “for enforcement purposes” means for the purposes of provisions providing for—
(a)tax-related penalties,
(b)collection and recovery of tax, and
(c)interest on overdue tax.
(3)Nothing in this paragraph affects any liability to a penalty for failure to deliver a return.
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.
