- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)For section 51 of the [1994 c. 9.] Finance Act 1994 (rate of tax) there shall be substituted—
(1)Tax shall be charged—
(a)at the higher rate, in the case of a premium which is liable to tax at that rate; and
(b)at the standard rate, in any other case.
(2)For the purposes of this Part—
(a)the higher rate is 17.5 per cent.; and
(b)the standard rate is 4 per cent.”
(2)In section 73(1) of the Finance Act 1994 (general interpretation) there shall be inserted at the appropriate places—
“(a)“the higher rate” shall be construed in accordance with section 51 above;”
“(b)“the standard rate” shall be construed in accordance with section 51 above;”.
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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.
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