- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
63. —
(1) Where a person operating the scheme ceases business or ceases to be registered, or dies or becomes bankrupt or incapacitated, he or his representative shall within 2 months or such longer period as the Commissioners may allow make a return accounting for, and pay, VAT on supplies made and received during the previous 6 months which has not otherwise been accounted for, subject to any adjustment for credit for input tax, and VAT in respect of any payment or other consideration received for earlier supplies must be accounted for and paid when received.
(2) Where a business or part of a business carried on by a person operating the scheme is transferred as a going concern and regulation 6(1) does not apply, the transferor shall within 2 months make a return accounting for, and pay, VAT on supplies made and received during the previous 6 months which has not otherwise been accounted for, subject to any adjustment for credit for input tax, and VAT in respect of any payment or other consideration received for earlier supplies must be accounted for and paid when received.
(3) Where a business carried on by a person operating the scheme is transferred in circumstances where regulation 6(2) applies, the transferee shall continue to account for and pay VAT as if he were a person operating the scheme on supplies made and received by the transferor prior to the date of transfer.
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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’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys: