- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)The Chancellor of the Exchequer must review the effectiveness of the provisions of this Act relating to tax avoidance and lay a report of that review before the House of Commons within six months of the passing of this Act.
(2)In this section, “the provisions of this Act relating to tax avoidance” means—
(a)section 15 and Schedule 3,
(b)section 16 and Schedule 4,
(c)sections 19 and 20,
(d)section 22 and Schedule 7,
(e)section 23 and Schedule 8,
(f)sections 47 and 48,
(g)section 84.
(3)A review under this section must consider in particular—
(a)the effects of those provisions in reducing tax avoidance and evasion,
(b)the effect of those provisions in inducing new tax avoidance measures unanticipated by the Act, and
(c)estimates of the efficacy of the provisions in reducing the tax gap in each tax year from 2018-19 to 2028-29.
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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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