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.
23. An entitlement to credit arises under this Part where—
(a)a registered person has carried out a taxable activity for a consideration in money for a customer with whom he is not connected;
(b)he has accounted for and paid tax on the disposal concerned;
(c)the whole or any part of the consideration for the disposal has been written off in his accounts as a bad debt;
(d)he has issued a landfill invoice in respect of the disposal which shows the amount of tax chargeable;
(e)that invoice was issued—
(i)within 14 days of the date of the disposal, or
(ii)within such other period as may have been specified in a direction of the Commissioners made under section 61(3) of the Act;
(f)a period of one year (beginning with the date of the issue of that invoice) has elapsed; and
(g)the following provisions of this Part have been complied with.
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.
