Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
25In section 227A (application of Chapter 17 of Part 2 where cash basis used), in subsection (1)—
(a)for paragraph (a) substitute—
“(a)the cash basis does apply in relation to a trade for a tax year but does not apply in relation to the trade for the following tax year.”
(b)for paragraph (b) substitute—
“(b)the cash basis does not apply in relation to a trade for a tax year but does apply in relation to the trade for the following tax year.”
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.
