- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
1Where—
(a)a person (“T”) has entered into abusive tax arrangements, and
(b)T incurs a defeat in respect of the arrangements,
a penalty is payable by each person who enabled the arrangements.
2(1)Parts 2 to 4 of this Schedule define—
“abusive tax arrangements”;
a “defeat in respect of the arrangements”;
a “person who enabled the arrangements”.
(2)The other Parts of this Schedule make provision supplementing paragraph 1 as follows—
(a)Part 5 makes provision about the amount of a penalty;
(b)Parts 6 to 8 provide for the assessment of penalties, referrals to the GAAR Advisory Panel and appeals against assessments;
(c)Part 9 applies information and inspection powers, and makes provision about declarations relating to legally privileged communications;
(d)Part 10 confers power to publish details of persons who have incurred penalties;
(e)Parts 11 and 12 contain miscellaneous and general provisions.
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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.
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liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys