- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
24(1)Paragraph 30 (amendment of self-assessment during enquiry to prevent loss of tax) is amended as follows.
(2)In sub-paragraph (1)—
(a)for “before the enquiry is completed” substitute “while the enquiry is in progress in relation to a matter”;
(b)after “deficiency” insert “so far as it relates to the matter”.
(3)After sub-paragraph (5) insert—
“(6)For the purposes of this paragraph, the period during which an enquiry is in progress in relation to any matter is the whole of the period—
(a)beginning with the day on which notice of enquiry is given, and
(b)ending with the day on which a partial closure notice is issued in relation to the matter or, if no such notice is issued, a final closure notice is issued.”
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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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