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.
41.—(1) Amend regulation 106 (reporting requirements) as follows.
(2) In paragraph (1)(a) at the beginning insert “subject to paragraph (3),”.
(3) At the end insert—
“(3) A reporting fund may provide unaudited accounts for a period of account if HMRC(1) are satisfied, in relation to that period, that—
(a)it would be impossible or unreasonable to provide audited accounts, and
(b)there is no reason to believe that the unaudited accounts cannot be relied upon for the purposes of calculating reportable income.”.
“HMRC” is defined in regulation 12 of the principal Regulations.
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.
