- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In section 1(1) of the Provisional Collection of Taxes Act 1968 (c. 2) (taxes in relation to which resolutions may have temporary statutory effect), after “landfill tax,” there shall be inserted “aggregates levy,”.
(2)In section 197(2) of the Finance Act 1996 (c. 8) (enactments for which interest rates are set under section 197), after paragraph (g) there shall be inserted—
“(h)the following provisions of the Finance Act 2001 (interest payable to or by the Commissioners in connection with aggregates levy), that is to say—
(i)sections 25(2)(f) and 30(3)(f);
(ii)paragraph 8(3)(a) of Schedule 5; and
(iii)paragraphs 2 and 6(1)(b) of Schedule 8.”.
(3)In section 827 of the Taxes Act 1988 (no deduction for penalties etc.), the following subsection shall be inserted after subsection (1D)—
“(1E)Where a person is liable to make a payment by way of—
(a)any penalty under any provision of Part 2 of the Finance Act 2001 (aggregates levy),
(b)interest under any of paragraphs 5 to 9 of Schedule 5 to that Act (interest on aggregates levy due and on interest),
(c)interest under paragraph 6 of Schedule 8 to that Act (interest on recoverable overpayments etc.), or
(d)interest under paragraph 5 of Schedule 10 to that Act (interest on penalties),
the payment shall not be allowed as a deduction in computing any income, profits or losses for any tax purposes.”.
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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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