- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
2. The Data-gathering Powers (Relevant Data) Regulations 2012(1) are amended by inserting the following after regulation 13—
13A.—(1) The relevant data for a data-holder of the type described in paragraph 15A(2) of Schedule 23(3) are—
(a)in relation to a consignor—
(i)information relating to relevant postal packets; and
(ii)information that the Commissioners(4) consider is likely to assist them to quantify or otherwise determine the number or value of the contents of relevant postal packets declared for a consignor;
(b)identifying information(5) relating to the consignor of a relevant postal packet; and
(c)the bank account details of the consignor of a relevant postal packet.
(2) In this regulation—
“consignor” means the person declared, in a Customs declaration, as the consignor or exporter of goods imported in a relevant postal packet;
“Customs declaration” is any declaration made pursuant to section 3(1) of the Taxation (Cross-border Trade) Act 2018;
“postal packet” has the meaning given by regulation 2(1) of the Value Added Tax (Postal Packets and Amendment) (EU Exit) Regulations 2018(6);
“relevant postal packet” means a postal packet that is declared for a Customs procedure by the data-holder.”
S.I. 2012/847, as amended by S.I. 2016/979. There are other amending instruments but none is relevant.
Paragraph 15A of Schedule 23 was inserted by regulation 2 of S.I. 2019/397 which has yet to be commenced.
“Schedule 23” is defined by regulation 2 of S.I. 2012/847 as “Schedule 23 to the Finance Act 2011”.
“Commissioners” is defined by paragraph 47 of Schedule 23 of the Finance Act 2011 as “the Commissioners of Her Majesty’s Revenue and Customs”.
“Identifying information” has a meaning given by regulation 2 of S.I. 2012/847, as amended by S.I. 2016/979.
S.I. 2018/1376; to which there is an amending instrument not relevant to these Regulations. Regulation 2 of S.I. 2018/1376 was commenced for limited purposes by S.I, 2019/104 (C. 5).
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