- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Saesneg
- Y Diweddaraf sydd Ar Gael (Diwygiedig) - Cymraeg
- Gwreiddiol (Fel y'i Deddfwyd) - Saesneg
- Gwreiddiol (Fel y'i Deddfwyd) - Cymraeg
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In this Act, “information notice” means—
(a)a taxpayer notice under section 86,
(b)a third party notice under section 87,
(c)an unidentified third party notice under section 89,
(d)an identification notice under section 92, or
(e)a debtor contact notice under section 93.
(2)An information notice may either specify or describe the information or documents to be provided or produced.
(3)If an information notice is issued with the approval of the tribunal, the notice must state that fact.
(1)In this Part, “tax position”, in relation to a person, means the person’s position as regards any devolved tax, including the person’s position as regards—
(a)past, present and future liability to pay any devolved tax,
(b)penalties, interest (including interest on penalties) and other amounts that have been paid, or are or may be payable, by or to the person in connection with any devolved tax, and
(c)claims or notices that have been or may be made or given in connection with the person’s liability to pay any devolved tax,
and references to a person’s position as regards a particular devolved tax (however expressed) are to be interpreted accordingly.
(2)References in this Part to the tax position of a person include references to the tax position of—
(a)an individual who has died, and
(b)a body corporate or unincorporated association that has ceased to exist.
(3)References in this Part to a person’s tax position refer to the person’s tax position at any time or in relation to any period, unless otherwise stated.
(4)References to checking a person’s tax position include references to carrying out an investigation or making an enquiry of any kind.
(1)In this Part, references to carrying on a business include—
(a)carrying on any activity for the purposes of generating income from land (wherever situated),
(b)carrying on a profession,
(c)the activities of a charity, and
(d)the activities of a local authority or any other public authority.
(2)The Welsh Ministers may by regulations provide that for the purposes of this Part—
(a)the carrying on of a specified activity, or
(b)the carrying on of any activity, or a specified activity, by a specified person,
is or is not to be treated as the carrying on of a business.
(3)In this Act, “charity” has the meaning given by Part 1 of Schedule 6 to the Finance Act 2010 (c. 13).
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’. Dim ond yn Saesneg y mae’r fersiwn ddiwygiedig ar gael ar hyn o bryd.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed) - Saesneg: Mae'r wreiddiol Saesneg fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed)-Cymraeg:Y fersiwn Gymraeg wreiddiol o’r ddeddfwriaeth fel yr oedd yn sefyll pan gafodd ei deddfu neu ei gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.
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