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.
25.—(1) Amend Schedule 18 as follows.
(2) For paragraph 11 substitute—
11. In the case of a company which—
(a)is required to deliver a company tax return for a period,
(b)is resident in the United Kingdom throughout that period, and
(c)is required under the Companies Act 2006 to prepare accounts for a period consisting of or including the whole of that period,
the power to require the delivery of accounts as part of the return is limited to such accounts, containing such information and having annexed to them such documents, as are required to be prepared under that Act.”.
(3) For paragraph 19 substitute—
19. A company is not liable to a penalty under paragraph 17 (flat rate penalty) if—
(a)the period for which the return is required is one for which the company is required to deliver accounts under the Companies Act 2006, and
(b)the return is delivered no later than the last day for the delivery of those accounts to the registrar of companies.”.
(4) In paragraph 24 for sub-paragraph (7)(1) substitute—
“(7) In sub-paragraph (6) “group” and “small group” have the same meaning as in sections 474(1) and 383 of the Companies Act 2006.”.
Paragraph 24(7) was inserted by section 96(4) of the Finance Act 2007 (c. 11).
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.
