- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Where the requirements of section 441 are not complied with in relation to a company’s accounts and reports for a financial year before the end of the period for filing those accounts and reports, the company is liable to a civil penalty.
This is in addition to any liability of the directors under section 451.
(2)The amount of the penalty shall be determined in accordance with regulations made by the Secretary of State by reference to—
(a)the length of the period between the end of the period for filing the accounts and reports in question and the day on which the requirements are complied with, and
(b)whether the company is a private or public company.
(3)The penalty may be recovered by the registrar and is to be paid into the Consolidated Fund.
(4)It is not a defence in proceedings under this section to prove that the documents in question were not in fact prepared as required by this Part.
(5)Regulations under this section having the effect of increasing the penalty payable in any case are subject to affirmative resolution procedure.
Otherwise, the regulations are subject to negative resolution procedure.
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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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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.
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