- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
48(1)In section 127(12) (excluded entities) for “pensions service” substitute “pension services”.
(2)In section 128 (responsible members)—
(a)in subsection (2)—
(i)for “its members” substitute “the members of the group”, and
(ii)for “it” substitute “the ultimate parent”, and
(b)in subsection (7)—
(i)in the words before paragraph (a), after “tax” insert “for an accounting period”,
(ii)in paragraph (a), at the beginning insert “the period commences on or after 31 December 2023 and”, and
(iii)in paragraph (b), in sub-paragraph (i), after “force” insert “for the period”.
(3)In section 130 (change in composition of multinational group), in subsection (5)—
(a)after “in” insert “all, or substantially all, of the members of”, and
(b)after “becoming” insert “members of”.
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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’.
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