- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)In Schedule 4 to the Value Added Tax Act 1994 (matters to be treated as supply of goods or services), paragraph 5 (business gifts etc) is amended as follows.
(2)In sub-paragraph (2) (cases where sub-paragraph (1) does not apply), for paragraph (a) substitute—
“(a)a business gift the cost of which, together with the cost of any other business gifts made to the same person in the same year, was not more than £50.”.
(3)After that sub-paragraph insert—
“(2ZA)In sub-paragraph (2) above—
“business gift” means a gift of goods that is made in the course or furtherance of the business in question;
“cost”, in relation to a gift of goods, means the cost to the donor of acquiring or, as the case may be, producing the goods;
“the same year”, in relation to a gift, means any period of twelve months that includes the day on which the gift is made.”.
(4)This section applies in relation to gifts made on or after 1st October 2003.
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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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