- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In subsection (1) of section 47 of the [1994 c. 23.] Value Added Tax Act 1994 (agents etc.), for “the goods may” there shall be substituted “then, if the taxable person acts in relation to the supply in his own name, the goods shall”.
(2)After subsection (2) of that section there shall be inserted the following subsection—
“(2A)Where, in the case of any supply of goods to which subsection (1) above does not apply, goods are supplied through an agent who acts in his own name, the supply shall be treated both as a supply to the agent and as a supply by the agent.”
(3)In subsection (3) of that section, the words “goods or” shall be omitted.
(4)This section shall have effect—
(a)so far as it amends section 47(1) of that Act, in relation to goods acquired or imported on or after the day on which this Act is passed; and
(b)for other purposes, in relation to any supply taking place on or after that day.
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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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