- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This section applies for the purposes of this Part.
(2)A group’s first accounting period—
(a)begins with 1 April 2020, and
(b)ends with the first accounting reference date to occur after that date or, if earlier, with 31 March 2021.
This is subject to subsection (4) (rule for groups coming into existence after 1 April 2020).
(3)Any other accounting period of a group—
(a)begins immediately after the end of the previous accounting period, and
(b)ends with the first accounting reference date to occur after it begins or, if earlier, one year after it begins.
(4)In the case of a group formed after 1 April 2020, its first accounting period—
(a)begins with the date on which it is formed, and
(b)ends with the first accounting reference date to occur after that date or, if earlier, one year after it begins.
(5)In this section “accounting reference date” means the date to which the group’s accounts are made up.
(6)Any reference to a group’s accounts is to—
(a)the consolidated accounts of the group’s parent and its subsidiaries, or
(b)the parent’s accounts (if the parent is the only member of the group throughout the period in question).
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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’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys