Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
19.—(1) Subject to paragraph (5) below, where the total credit claimed by the insurer in accordance with this Part exceeds the total of the tax due from him for the accounting period, the Commissioners shall pay to him an amount equal to the excess.
(2) Where the Commissioners have cancelled the registration of an insurer in accordance with section 53(5) of the Act, and he is not a registrable person, he shall make any claim in respect of credit to which this Part applies by making an application in writing.
(3) An insurer making an application under paragraph (2) above shall furnish to the Commissioners full particulars in relation to the credit claimed, including (but not restricted to)—
(a)the return in which the relevant tax was accounted for;
(b)the date and manner of payment of that tax;
(c)the date of the repayment of the premium or part; and
(d)the amounts of both the tax which was paid and the repayment.
(4) Subject to paragraph (5) below, where the Commissioners are satisfied that the insurer is entitled to credit as claimed by him, and that he has not previously had the benefit of that credit, they shall pay to him an amount equal to the credit.
(5) The Commissioners shall not be liable to make any payment under this regulation unless and until the insurer has made all the returns which he was required to make.
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.
