- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)Tax payable in respect of a land transaction must be paid to the Tax Authority.
(2)Where a return is to be made under any of the following provisions, the tax or additional tax payable must be paid at the same time as the return is made—
(a)section 29 (land transaction return),
(b)section 31 (return where contingency ceases or consideration ascertained),
(c)section 33 (further return where relief withdrawn),
(d)section 34 (return or further return in consequence of later linked transaction), or
(e)in schedule 19 (leases)—
(i)paragraph 10 (return on 3-yearly review),
(ii)paragraph 11 (return on assignation or termination of lease),
(iii)paragraph 20 (return where lease for fixed term continues after end of term),
(iv)paragraph 22 (return in relation to lease for indefinite term),
(v)paragraph 30 (transactions which become notifiable on variation of rent or term).
(3)Tax payable as a result of the amendment of a return must be paid at the same time as the amendment is made.
(4)For the purposes of subsections (2) and (3), tax is treated as paid if arrangements satisfactory to the Tax Authority are made for payment of the tax.
(5)This section is subject to section 41 (application to defer payment of tax in case of contingent or uncertain consideration).
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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’.
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.
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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