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”.
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.
