- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)A person who—
(a)receives, as insurer, premiums in the course of a taxable business, and
(b)is not registered,
is liable to be registered.
(2)A person who—
(a)at any time forms the intention of receiving, as insurer, premiums in the course of a taxable business, and
(b)is not already receiving, as insurer, premiums in the course of another taxable business,
shall notify the Commissioners of those facts.
(3)A person who at any time—
(a)ceases to have the intention of receiving, as insurer, premiums in the course of a taxable business, and
(b)has no intention of receiving, as insurer, premiums in the course of another taxable business,
shall notify the Commissioners of those facts.
(4)Where a person is liable to be registered by virtue of subsection (1) above the Commissioners shall register him with effect from the time when he begins to receive premiums in the course of the business concerned; and it is immaterial whether or not he notifies the Commissioners under subsection (2) above.
(5)Where a person—
(a)notifies the Commissioners under subsection (3) above,
(b)satisfies them of the facts there mentioned, and
(c)satisfies them that no tax is unpaid in respect of premiums received in the course of any taxable business concerned,
the Commissioners shall cancel his registration with effect from the earliest practicable time after he ceases to receive, as insurer, premiums in the course of any taxable business.
(6)For the purposes of this section regulations may make provision—
(a)as to the time within which a notification is to be made;
(b)as to the circumstances in which premiums are to be taken to be received in the course of a taxable business;
(c)as to the form and manner in which any notification is to be made and as to the information to be contained in or provided with it;
(d)requiring a person who has made a notification to notify the Commissioners if any information contained in or provided in connection with it is or becomes inaccurate;
(e)as to the correction of entries in the register.
(7)References in this section to receiving premiums are to receiving premiums on or after 1st October 1994.
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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’.
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.
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