- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
5.—(1) Every person who is mentioned in the register of intra-Community operators, shall—
(a)keep a copy of every periodic declaration he makes or which is made on his behalf;
(b)keep copies of all documents which he or anyone acting on his behalf used for the purpose of compiling his periodic declarations;
(c)produce or cause to be produced periodic declarations and documents mentioned in paragraphs (a) and (b) above when required to do so by an authorised person;
(d)permit an authorised person exercising the powers mentioned in paragraph (c) above to make copies or extracts of those periodic declarations and documents or to remove them for a reasonable period.
(2) The Commissioners may require periodic declarations and documents mentioned in paragraph (1) above to be preserved for such period not exceeding six years as they may require.
(3) For the purpose of exercising any powers granted by this regulation an authorised person may at any reasonable time enter premises used in connection with the carrying on of a business by a person mentioned in the register of intra-Community operators or another person compiling periodic declarations on his behalf.
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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