- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
19(1)Section 210 (amount of penalty for failure to register for tax etc.) is amended as follows.
(2)In the section title, for “failure to register for tax etc.” substitute “failure to comply with relevant requirement”.
(3)For subsection (4) substitute—
“(4)The potential lost revenue is the amount of tax (if any) for which P is liable for the following period—
(a)in the case of the relevant requirement specified in section 209(1)(a)(i) or (ii) (relating to registration), the period—
(i)beginning on the date with effect from which P is required in accordance with that requirement to be registered, and
(ii)ending on the date on which Revenue Scotland received notification of, or otherwise became fully aware of, P’s liability to be registered,
(b)in the case of the relevant requirement specified in section 209(1)(a)(iii) (relating to tax representatives for air departure tax), the period—
(i)beginning on the date with effect from which P is required in accordance with that requirement to appoint a tax representative, and
(ii)ending on the date on which Revenue Scotland received notification, or otherwise became fully aware, that P had appointed a tax representative, and
(c)in the case of the relevant requirement specified in section 209(1)(a)(iv) (security for air departure tax), the period—
(i)beginning on the date with effect from which P is required in accordance with that requirement to provide security, and
(ii)ending on the date on which Revenue Scotland received the security.”.
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