- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)It is for the Inland Revenue to impose a penalty under section 20.
(2)If the Inland Revenue decide to impose such a penalty the decision must (subject to the permitted maximum) set it at such amount as, in their opinion, is appropriate.
(3)A decision to impose such a penalty may not be made after the end of the period of six years beginning with the date on which the penalty was incurred or began to be incurred.
(4)The Inland Revenue must give notice of such a decision to the person on whom the penalty is imposed.
(5)The notice must state the date on which it is given and give details of the right to appeal against the decision under section 22.
(6)After the notice has been given, the decision must not be altered except on appeal.
(7)But the Inland Revenue may, in their discretion, mitigate any penalty under section 20.
(8)A penalty under section 20 becomes payable at the end of the period of 30 days beginning with the date on which notice of the decision is given.
(9)On an appeal under section 22 against a decision under this section, the General Commissioners or Special Commissioners may—
(a)if it appears that no penalty has been incurred, set the decision aside,
(b)if the amount set appears to be appropriate, confirm the decision,
(c)if the amount set appears to be excessive, reduce it to such other amount (including nil) as they consider appropriate, or
(d)if the amount set appears to be insufficient, increase it to such amount not exceeding the permitted maximum as they consider appropriate.
(10)An appeal from a decision of the Commissioners under subsection (9) lies, at the instance of the person on whom the penalty was imposed, to—
(a)the High Court, or
(b)in Scotland, the Court of Session as the Court of Exchequer in Scotland,
and on such an appeal the court has a similar jurisdiction to that conferred on the Commissioners by that subsection.
(11)A penalty is to be treated for the purposes of Part 6 of the Taxes Management Act 1970 (c. 9) (collection and recovery) as if it were tax charged in an assessment and due and payable.
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.
Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
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