Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
12(1)Section 313ZB (enquiry following disclosure of client details) is amended as follows.
(2)In subsection (1), for paragraph (a) substitute—
“(a)a person (“the service provider”) is providing or has provided services to another person (“the client”) in connection with arrangements or proposed arrangements,
(aa)the service provider has provided HMRC with information in relation to the client under section 313ZA(3), and”.
(3)In subsection (2), for “promoter”, in both places, substitute “service provider”.
(4)In subsection (3), for “promoter” substitute “service provider”.
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.
