Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
2(1)A DST return for an accounting period must be delivered before the end of one year from the end of the accounting period.
(2)A DST return must—
(a)be in the specified form,
(b)contain specified information,
(c)contain an assessment (“a self-assessment”) of the amount of tax payable by the group for the accounting period (including a breakdown showing the amount of tax payable by each relevant person), and
(d)contain a declaration by the person making the return that the return is, to the best of the person’s knowledge, correct and complete.
(3)In this paragraph “specified” means specified in a notice published by HMRC.
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.
