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Deddf Casglu a Rheoli Trethi (Cymru) 2016

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Newidiadau dros amser i: Croes Bennawd: Talu

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Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Casglu a Rheoli Trethi (Cymru) 2016, Croes Bennawd: Talu. Help about Changes to Legislation

TaluLL+C

164Ystyr “swm perthnasol”LL+C

Yn y Rhan hon, ystyr “swm perthnasol” yw—

(a)treth ddatganoledig;

(b)llog ar dreth ddatganoledig;

(c)cosb sy’n ymwneud â threth ddatganoledig;

(d)llog ar gosb sy’n ymwneud â threth ddatganoledig;

[F1(e)swm sy’n daladwy mewn cysylltiad â chredyd treth;

(f)llog ar swm sy’n daladwy mewn cysylltiad â chredyd treth.]

Diwygiadau Testunol

Gwybodaeth Cychwyn

I1A. 164 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)

I2A. 164 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(h)

165Symiau perthnasol yn daladwy i ACCLL+C

Mae unrhyw swm perthnasol sy’n dod yn daladwy (boed o dan ddeddfiad neu o dan setliad contract) yn daladwy i ACC.

Gwybodaeth Cychwyn

I3A. 165 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)

I4A. 165 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(h)

166Derbynebau am daliadLL+C

Pan delir swm perthnasol i ACC, rhaid i ACC roi derbynneb os gofynnir iddo wneud hynny.

Gwybodaeth Cychwyn

I5A. 166 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)

I6A. 166 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(h)

167Ffioedd taluLL+C

(1)Caiff Gweinidogion Cymru ddarparu drwy reoliadau bod rhaid i berson sy’n talu swm perthnasol i ACC gan ddefnyddio dull talu a ragnodir gan y rheoliadau, hefyd dalu ffi a ragnodir gan y rheoliadau neu a bennir yn unol â hwy.

(2)Caiff rheoliadau o dan yr adran hon wneud darpariaeth ynghylch pryd a sut y mae’n rhaid talu’r ffi.

Gwybodaeth Cychwyn

I7A. 167 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)

I8A. 167 mewn grym ar 18.10.2017 gan O.S. 2017/954, ergl. 2

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