- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Section 42 of the Taxes Management Act 1970 (claims) shall be amended as follows.
(2)In subsection (5) (form of claims) there shall be inserted at the beginning the words “Subject to subsection (5A) below,”.
(3)The following subsection shall be inserted after subsection (5)—
“(5A)A claim by a company for payment of a tax credit shall be made by being included in a return under section 11 of this Act.”
(4)The following subsection shall be inserted after subsection (10)—
“(10A)In subsection (5A) above—
(a)the reference to a claim for payment includes a reference to a claim resulting in payment; and
(b)the reference to a claim being included in a return includes a reference to a claim being included by virtue of an amendment of the return.”
(5)This section applies in relation to claims relating to income of accounting periods ending after the day appointed for the purposes of section 10 of the Taxes Act 1988 (pay and file).
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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’.
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