- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
7.—(1) Amend regulation 11 (circumstances in which claims are treated as made) as follows.
(2) In paragraph (2) before “both persons” insert “either person or”.
(3) Amend paragraph (3) as follows—
(a)in sub-paragraph (a) for “31st July next following the end of the tax year to which the claim relates” substitute “the date specified on the section 17 notice” and for “preceding that date” substitute “following the period to which the section 17 notice relates”,
(b)delete sub-paragraph (aa),
(c)in sub-paragraph (b)—
(i)for “31st July next following the end of the tax year to which the claim relates” substitute “the date specified on the section 17 notice”,
(ii)after “6th April” omit “next”,
(iii)for “the end of the tax year to which the claim relates” substitute “the period to which the section 17 notice relates”,
(d)in sub-paragraph (c)—
(i)for “31st July next following the end of the tax year to which the claim relates” substitute “the date specified on the section 17 notice”,
(ii)for “31st January next following the end of the tax year to which the claim relates” substitute “31st January in the tax year following the period to which the section 17 notice relates”,
(iii)for “on 6th April preceding the date on which the declaration is made” substitute “on 6th April following the period to which the section 17 notice relates”.
(4) In paragraph (4)—
(a)at the end of sub-paragraph (a) omit “or”,
(b)after sub-paragraph (b) insert—
“; or
(c)in the case where the response to the notice referred to in paragraph (2) specifies that such response is not to be treated as a new claim for the tax year beginning 6th April following the period to which the section 17 notice relates.”.
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.
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
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:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys