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

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

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

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

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

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

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

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

A. 168 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)

A. 168 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(h)

A. 169 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)

A. 169 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(h)

A. 170 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)

A. 170 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(h)

A. 164(e)(f) wedi ei fewnosod (1.4.2018) gan Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101), rhl. 1(2), Atod. para. 41

Geiriau yn a. 169(4) wedi eu mewnosod (1.4.2018) gan Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101), rhl. 1(2), Atod. para. 42(2)(a)

Geiriau yn a. 169(4) wedi eu hamnewid (1.4.2018) gan Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101), rhl. 1(2), Atod. para. 42(2)(b)

Geiriau yn a. 169(5) wedi eu mewnosod (1.4.2018) yn rhinwedd Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101), rhl. 1(2), Atod. para. 42(3)(a)

Geiriau yn a. 169(5) wedi eu hamnewid (1.4.2018) gan Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101), rhl. 1(2), Atod. para. 42(3)(b)

A. 169(5A)(5B) wedi ei fewnosod (1.4.2018) gan Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (anaw 1), a. 81(2)(3), Atod. 23 para. 60; O.S. 2018/34, ergl. 3

Geiriau yn a. 170(1) wedi eu hamnewid (25.1.2018) gan Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (anaw 1), a. 81(2)(3), Atod. 23 para. 61; O.S. 2018/34, ergl. 2(b)(iii)

http://www.legislation.gov.uk/anaw/2016/6/part/7/welshDeddf Casglu a Rheoli Trethi (Cymru) 2016cyStatute Law Database2024-08-19Expert Participation2024-07-12RHAN 7TALU A GORFODITalu
164Ystyr “swm perthnasol”

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;

(e)

swm sy’n daladwy mewn cysylltiad â chredyd treth;

(f)

llog ar swm sy’n daladwy mewn cysylltiad â chredyd treth.

165Symiau perthnasol yn daladwy i ACC

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

166Derbynebau am daliad

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

167Ffioedd talu(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.

Ardystio dyled
168Tystysgrifau dyled(1)

Mae tystysgrif gan ACC nad yw swm perthnasol wedi ei dalu i ACC yn dystiolaeth ddigonol nad yw’r swm wedi ei dalu oni phrofir i’r gwrthwyneb.

(2)

Mae dogfen yr honnir ei bod yn dystysgrif o’r fath i’w thrin fel pe bai’n dystysgrif o’r fath oni phrofir i’r gwrthwyneb.

Adennill
169Achos yn llys yr ynadon(1)

Pan fo swm perthnasol yn daladwy gan berson ac nad yw’n fwy na £2,000, mae i’w adennill fel dyled sifil drwy broses ynadol.

(2)

Caniateir cynnwys pob un neu unrhyw un neu ragor o’r symiau sydd i’w hadennill o dan yr adran hon sy’n daladwy gan unrhyw un person o fewn yr un gŵyn, wŷs, neu ddogfen arall y mae’n ofynnol ei gosod gerbron ynad heddwch neu ei dyroddi ganddo.

(3)

Mae pob dogfen o’r fath i’w thrin, mewn cysylltiad â phob swm, fel dogfen ar wahân ac nid yw ei hannilysrwydd mewn cysylltiad ag un swm yn effeithio ar ei dilysrwydd mewn cysylltiad ag unrhyw swm arall.

(4)

O ran swm perthnasol sy’n dreth ddatganoledig neu’n gosb neu’n swm sy’n daladwy mewn cysylltiad â chredyd treth, caniateir dwyn achos o dan yr adran hon o fewn y cyfnod o 12 mis sy’n dechrau â’r diwrnod yn dilyn y diwrnod yr oedd yn ofynnol talu’r dreth ddatganoledig , y gosb neu’r swm arall arno neu’n gynharach.

(5)

O ran swm perthnasol sy’n llog ar dreth ddatganoledig neu ar gosb neu swm sy’n daladwy mewn cysylltiad â chredyd treth, caniateir dwyn achos o dan yr adran hon o fewn y cyfnod o 12 mis sy’n dechrau â’r diwrnod yn dilyn y diwrnod yr oedd yn ofynnol talu’r dreth ddatganoledig , y gosb neu’r swm arall arno neu’n gynharach.

(5A)

Pan fo swm perthnasol yn cynnwys swm o dreth trafodiadau tir y mae ACC wedi cytuno y gellir gohirio ei dalu, rhaid anwybyddu unrhyw gyfnod gohirio mewn cysylltiad â’r swm hwnnw (fel y’i pennir o dan Bennod 3 o Ran 6 o DTTT) wrth gyfrifo’r cyfnod o 12 mis y cyfeirir ato yn is-adran (4) neu (5).

(5B)

Pan fo swm perthnasol yn cynnwys swm a gaiff ei drin fel swm gohiriedig yn rhinwedd adran 181G, rhaid anwybyddu unrhyw gyfnod gohirio mewn cysylltiad â’r swm hwnnw (fel y’i pennir o dan yr adran honno) wrth gyfrifo’r cyfnod o 12 mis y cyfeirir ato yn is-adran (4) neu (5).

(6)

Caiff Gweinidogion Cymru gynyddu’r swm a bennir yn is-adran (1) drwy reoliadau.

170Gorfodi drwy atafaelu nwyddau(1)

Os nad yw person yn talu swm perthnasol i ACC sy’n daladwy gan y person, caiff ACC ddilyn y weithdrefn yn Atodlen 12 i DTLlG (atafaelu nwyddau) er mwyn adennill y swm hwnnw.

(2)

Yn adran 63(3) o’r Ddeddf honno (asiantau gorfodi), ar ôl paragraff (b) mewnosoder—(ba)

a person authorised to use the procedure in Schedule 12 by the Welsh Revenue Authority (or by a person to whom the Welsh Revenue Authority has delegated the function of authorising the use of the procedure);

.

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<p>
A. 164 ddim mewn grym ar y Cydsyniad Brenhinol, gweler
<ref eId="na5985f2996adb6fa" class="subref operative" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/194/2">a. 194(2)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-d72e8b4624f4bab784c6b4ad5f01055e" marker="I2">
<p>
<ref eId="cv54m51u4-00959" class="subref" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/164">A. 164</ref>
mewn grym ar 25.1.2018 gan
<ref eId="cv54m51u4-00960" href="http://www.legislation.gov.uk/id/wsi/2018/33">O.S. 2018/33</ref>
,
<ref eId="cv54m51u4-00961" class="subref operative" href="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/h">ergl. 2(h)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-61163050d4fb15025de54811295b0101" marker="I3">
<p>
A. 165 ddim mewn grym ar y Cydsyniad Brenhinol, gweler
<ref eId="n660a2b64766c688f" class="subref operative" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/194/2">a. 194(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-d5891eacb090a2efd96120e301d5b045" marker="I4">
<p>
<ref eId="cv54m51u4-00968" class="subref" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/165">A. 165</ref>
mewn grym ar 25.1.2018 gan
<ref eId="cv54m51u4-00969" href="http://www.legislation.gov.uk/id/wsi/2018/33">O.S. 2018/33</ref>
,
<ref eId="cv54m51u4-00970" class="subref operative" href="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/h">ergl. 2(h)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-0a0a5df8fc8239c0d8fb226888678dc2" marker="I5">
<p>
A. 166 ddim mewn grym ar y Cydsyniad Brenhinol, gweler
<ref eId="n28291f6a9e592c99" class="subref operative" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/194/2">a. 194(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-ad00a71f18f95603618afa8a13022f58" marker="I6">
<p>
<ref eId="cv54m51u4-00977" class="subref" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/166">A. 166</ref>
mewn grym ar 25.1.2018 gan
<ref eId="cv54m51u4-00978" href="http://www.legislation.gov.uk/id/wsi/2018/33">O.S. 2018/33</ref>
,
<ref eId="cv54m51u4-00979" class="subref operative" href="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/h">ergl. 2(h)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-b37e5ed002aff0dc93bb686d3df30853" marker="I7">
<p>
A. 167 ddim mewn grym ar y Cydsyniad Brenhinol, gweler
<ref eId="n493e9ee0dab5ac64" class="subref operative" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/194/2">a. 194(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-89be8a4700f581feade909ddc3873617" marker="I8">
<p>
<ref eId="cuxtmzz64-00304" class="subref" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/167">A. 167</ref>
mewn grym ar 18.10.2017 gan
<ref eId="cuxtmzz64-00305" href="http://www.legislation.gov.uk/id/wsi/2017/954">O.S. 2017/954</ref>
,
<ref eId="cuxtmzz64-00306" class="subref operative" href="http://www.legislation.gov.uk/id/wsi/2017/954/article/2">ergl. 2</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-74e7abebac11bc560ec4443e52cf40e1" marker="I9">
<p>
A. 168 ddim mewn grym ar y Cydsyniad Brenhinol, gweler
<ref eId="n6c912b2c82bdfbd5" class="subref operative" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/194/2">a. 194(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-b6ddc9d18ce8dd4c88529862ebeb3099" marker="I10">
<p>
<ref eId="cv54m51u4-00986" class="subref" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/168">A. 168</ref>
mewn grym ar 25.1.2018 gan
<ref eId="cv54m51u4-00987" href="http://www.legislation.gov.uk/id/wsi/2018/33">O.S. 2018/33</ref>
,
<ref eId="cv54m51u4-00988" class="subref operative" href="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/h">ergl. 2(h)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-17f93794b6581a2ae27d608f73e61a13" marker="I11">
<p>
A. 169 ddim mewn grym ar y Cydsyniad Brenhinol, gweler
<ref eId="n976ec88b737f350f" class="subref operative" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/194/2">a. 194(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-846b7f533a61efbdcc2b7b925484af29" marker="I12">
<p>
<ref eId="cv54m51u4-00995" class="subref" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/169">A. 169</ref>
mewn grym ar 25.1.2018 gan
<ref eId="cv54m51u4-00996" href="http://www.legislation.gov.uk/id/wsi/2018/33">O.S. 2018/33</ref>
,
<ref eId="cv54m51u4-00997" class="subref operative" href="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/h">ergl. 2(h)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-f497edd088ed6d627c6a23701fd015b6" marker="I13">
<p>
A. 170 ddim mewn grym ar y Cydsyniad Brenhinol, gweler
<ref eId="n16e3af6cd0450959" class="subref operative" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/194/2">a. 194(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-73ad1c13be354b57e3d8e69dd63cf5bd" marker="I14">
<p>
<ref eId="cv54m51u4-01004" class="subref" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/170">A. 170</ref>
mewn grym ar 25.1.2018 gan
<ref eId="cv54m51u4-01005" href="http://www.legislation.gov.uk/id/wsi/2018/33">O.S. 2018/33</ref>
,
<ref eId="cv54m51u4-01006" class="subref operative" href="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/h">ergl. 2(h)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-248f1122a0ca06041cf1272b692bc092" marker="F1">
<p>
<ref eId="cvapayp64-02164" class="subref" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/164/e/f">A. 164(e)(f)</ref>
wedi ei fewnosod (1.4.2018) gan
<ref eId="cvapayp64-02165" href="http://www.legislation.gov.uk/id/wsi/2018/101">Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101)</ref>
,
<ref eId="cvapayp64-02166" class="subref" href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">rhl. 1(2)</ref>
,
<ref eId="cvapayp64-02167" class="subref operative" href="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/41">Atod. para. 41</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9f8e3f3c53e781d0ced495dea321ec00" marker="F2">
<p>
Geiriau yn
<ref eId="cvapayp64-02173" class="subref" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/169/4">a. 169(4)</ref>
wedi eu mewnosod (1.4.2018) gan
<ref eId="cvapayp64-02174" href="http://www.legislation.gov.uk/id/wsi/2018/101">Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101)</ref>
,
<ref eId="cvapayp64-02175" class="subref" href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">rhl. 1(2)</ref>
,
<ref eId="cvapayp64-02176" class="subref operative" href="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/42/2/a">Atod. para. 42(2)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-82940b0d247693e5422a9226d10b8693" marker="F3">
<p>
Geiriau yn
<ref eId="cvapayp64-02182" class="subref" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/169/4">a. 169(4)</ref>
wedi eu hamnewid (1.4.2018) gan
<ref eId="cvapayp64-02183" href="http://www.legislation.gov.uk/id/wsi/2018/101">Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101)</ref>
,
<ref eId="cvapayp64-02184" class="subref" href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">rhl. 1(2)</ref>
,
<ref eId="cvapayp64-02185" class="subref operative" href="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/42/2/b">Atod. para. 42(2)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-2deafb53652953b5996f5476993afdb8" marker="F4">
<p>
Geiriau yn
<ref eId="cvapayp64-02191" class="subref" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/169/5">a. 169(5)</ref>
wedi eu mewnosod (1.4.2018) yn rhinwedd
<ref eId="cvapayp64-02192" href="http://www.legislation.gov.uk/id/wsi/2018/101">Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101)</ref>
,
<ref eId="cvapayp64-02193" class="subref" href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">rhl. 1(2)</ref>
,
<ref eId="cvapayp64-02194" class="subref operative" href="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/42/3/a">Atod. para. 42(3)(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9b535d95c61e4cd046334bd8e2b9a1ea" marker="F5">
<p>
Geiriau yn
<ref eId="cvapayp64-02200" class="subref" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/169/5">a. 169(5)</ref>
wedi eu hamnewid (1.4.2018) gan
<ref eId="cvapayp64-02201" href="http://www.legislation.gov.uk/id/wsi/2018/101">Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101)</ref>
,
<ref eId="cvapayp64-02202" class="subref" href="http://www.legislation.gov.uk/id/wsi/2018/101/regulation/1/2">rhl. 1(2)</ref>
,
<ref eId="cvapayp64-02203" class="subref operative" href="http://www.legislation.gov.uk/id/wsi/2018/101/schedule/paragraph/42/3/b">Atod. para. 42(3)(b)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-651778a0a9f8f05c2670ef053487cda4" marker="F6">
<p>
<ref eId="cvapayp64-01158" class="subref" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/169/5A">A. 169(5A)</ref>
<ref eId="cvapayp64-01159" class="subref" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/169/5B">(5B)</ref>
wedi ei fewnosod (1.4.2018) gan
<ref eId="cvapayp64-01160" href="http://www.legislation.gov.uk/id/anaw/2017/1">Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (anaw 1)</ref>
,
<ref eId="cvapayp64-01161" class="subref" href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">a. 81(2)</ref>
<ref eId="cvapayp64-01162" class="subref" href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref eId="cvapayp64-01163" class="subref operative" href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/60">Atod. 23 para. 60</ref>
;
<ref eId="cvapayp64-01164" href="http://www.legislation.gov.uk/id/wsi/2018/34">O.S. 2018/34</ref>
,
<ref eId="cvapayp64-01165" class="subref" href="http://www.legislation.gov.uk/id/wsi/2018/34/article/3">ergl. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-73457a00a98f49a0860f44f55ed602de" marker="F7">
<p>
Geiriau yn
<ref eId="cv54m51u4-00078" class="subref" href="http://www.legislation.gov.uk/id/anaw/2016/6/section/170/1">a. 170(1)</ref>
wedi eu hamnewid (25.1.2018) gan
<ref eId="cv54m51u4-00079" href="http://www.legislation.gov.uk/id/anaw/2017/1">Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (anaw 1)</ref>
,
<ref eId="cv54m51u4-00080" class="subref" href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/2">a. 81(2)</ref>
<ref eId="cv54m51u4-00081" class="subref" href="http://www.legislation.gov.uk/id/anaw/2017/1/section/81/3">(3)</ref>
,
<ref eId="cv54m51u4-00082" class="subref operative" href="http://www.legislation.gov.uk/id/anaw/2017/1/schedule/23/paragraph/61">Atod. 23 para. 61</ref>
;
<ref eId="cv54m51u4-00083" href="http://www.legislation.gov.uk/id/wsi/2018/34">O.S. 2018/34</ref>
,
<ref eId="cv54m51u4-00084" class="subref" href="http://www.legislation.gov.uk/id/wsi/2018/34/article/2/b/iii">ergl. 2(b)(iii)</ref>
</p>
</note>
</notes>
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<dc:language>cy</dc:language>
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<body eId="body">
<part eId="part-7" uk:target="true">
<num>RHAN 7</num>
<heading>TALU A GORFODI</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-7-crossheading-talu">
<heading>Talu</heading>
<section eId="section-164">
<num>164</num>
<heading>Ystyr “swm perthnasol”</heading>
<intro>
<p>Yn y Rhan hon, ystyr “swm perthnasol” yw—</p>
</intro>
<level class="para1" eId="section-164-a">
<num>(a)</num>
<content>
<p>treth ddatganoledig;</p>
</content>
</level>
<level class="para1" eId="section-164-b">
<num>(b)</num>
<content>
<p>llog ar dreth ddatganoledig;</p>
</content>
</level>
<level class="para1" eId="section-164-c">
<num>(c)</num>
<content>
<p>cosb sy’n ymwneud â threth ddatganoledig;</p>
</content>
</level>
<level class="para1" eId="section-164-d">
<num>(d)</num>
<content>
<p>llog ar gosb sy’n ymwneud â threth ddatganoledig;</p>
</content>
</level>
<level class="para1" eId="section-164-e">
<num>
<ins class="first" ukl:ChangeId="key-248f1122a0ca06041cf1272b692bc092-1676044724336" ukl:CommentaryRef="key-248f1122a0ca06041cf1272b692bc092">
<noteRef uk:name="commentary" href="#key-248f1122a0ca06041cf1272b692bc092" class="commentary"/>
(e)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-248f1122a0ca06041cf1272b692bc092-1676044724336" ukl:CommentaryRef="key-248f1122a0ca06041cf1272b692bc092">swm sy’n daladwy mewn cysylltiad â chredyd treth;</ins>
</p>
</content>
</level>
<level class="para1" eId="section-164-f">
<num>
<ins ukl:ChangeId="key-248f1122a0ca06041cf1272b692bc092-1676044724336" ukl:CommentaryRef="key-248f1122a0ca06041cf1272b692bc092">(f)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-248f1122a0ca06041cf1272b692bc092-1676044724336" ukl:CommentaryRef="key-248f1122a0ca06041cf1272b692bc092">llog ar swm sy’n daladwy mewn cysylltiad â chredyd treth.</ins>
</p>
</content>
</level>
</section>
<section eId="section-165">
<num>165</num>
<heading>
Symiau perthnasol yn daladwy i
<abbr title="Awdurdod Cyllid Cymru">ACC</abbr>
</heading>
<content>
<p>
Mae unrhyw swm perthnasol sy’n dod yn daladwy (boed o dan ddeddfiad neu o dan setliad contract) yn daladwy i
<abbr title="Awdurdod Cyllid Cymru">ACC</abbr>
.
</p>
</content>
</section>
<section eId="section-166">
<num>166</num>
<heading>Derbynebau am daliad</heading>
<content>
<p>
Pan delir swm perthnasol i
<abbr title="Awdurdod Cyllid Cymru">ACC</abbr>
, rhaid i
<abbr title="Awdurdod Cyllid Cymru">ACC</abbr>
roi derbynneb os gofynnir iddo wneud hynny.
</p>
</content>
</section>
<section eId="section-167">
<num>167</num>
<heading>Ffioedd talu</heading>
<subsection eId="section-167-1">
<num>(1)</num>
<content>
<p>
Caiff Gweinidogion Cymru ddarparu drwy reoliadau bod rhaid i berson sy’n talu swm perthnasol i
<abbr title="Awdurdod Cyllid Cymru">ACC</abbr>
gan ddefnyddio dull talu a ragnodir gan y rheoliadau, hefyd dalu ffi a ragnodir gan y rheoliadau neu a bennir yn unol â hwy.
</p>
</content>
</subsection>
<subsection eId="section-167-2">
<num>(2)</num>
<content>
<p>Caiff rheoliadau o dan yr adran hon wneud darpariaeth ynghylch pryd a sut y mae’n rhaid talu’r ffi.</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-7-crossheading-ardystio-dyled">
<heading>Ardystio dyled</heading>
<section eId="section-168">
<num>168</num>
<heading>Tystysgrifau dyled</heading>
<subsection eId="section-168-1">
<num>(1)</num>
<content>
<p>
Mae tystysgrif gan
<abbr title="Awdurdod Cyllid Cymru">ACC</abbr>
nad yw swm perthnasol wedi ei dalu i
<abbr title="Awdurdod Cyllid Cymru">ACC</abbr>
yn dystiolaeth ddigonol nad yw’r swm wedi ei dalu oni phrofir i’r gwrthwyneb.
</p>
</content>
</subsection>
<subsection eId="section-168-2">
<num>(2)</num>
<content>
<p>Mae dogfen yr honnir ei bod yn dystysgrif o’r fath i’w thrin fel pe bai’n dystysgrif o’r fath oni phrofir i’r gwrthwyneb.</p>
</content>
</subsection>
</section>
</hcontainer>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-7-crossheading-adennill">
<heading>Adennill</heading>
<section eId="section-169">
<num>169</num>
<heading>Achos yn llys yr ynadon</heading>
<subsection eId="section-169-1">
<num>(1)</num>
<content>
<p>Pan fo swm perthnasol yn daladwy gan berson ac nad yw’n fwy na £2,000, mae i’w adennill fel dyled sifil drwy broses ynadol.</p>
</content>
</subsection>
<subsection eId="section-169-2">
<num>(2)</num>
<content>
<p>Caniateir cynnwys pob un neu unrhyw un neu ragor o’r symiau sydd i’w hadennill o dan yr adran hon sy’n daladwy gan unrhyw un person o fewn yr un gŵyn, wŷs, neu ddogfen arall y mae’n ofynnol ei gosod gerbron ynad heddwch neu ei dyroddi ganddo.</p>
</content>
</subsection>
<subsection eId="section-169-3">
<num>(3)</num>
<content>
<p>Mae pob dogfen o’r fath i’w thrin, mewn cysylltiad â phob swm, fel dogfen ar wahân ac nid yw ei hannilysrwydd mewn cysylltiad ag un swm yn effeithio ar ei dilysrwydd mewn cysylltiad ag unrhyw swm arall.</p>
</content>
</subsection>
<subsection eId="section-169-4">
<num>(4)</num>
<content>
<p>
O ran swm perthnasol sy’n dreth ddatganoledig neu’n gosb
<ins class="first last" ukl:ChangeId="key-9f8e3f3c53e781d0ced495dea321ec00-1676045981288" ukl:CommentaryRef="key-9f8e3f3c53e781d0ced495dea321ec00">
<noteRef uk:name="commentary" href="#key-9f8e3f3c53e781d0ced495dea321ec00" class="commentary"/>
neu’n swm sy’n daladwy mewn cysylltiad â chredyd treth
</ins>
, caniateir dwyn achos o dan yr adran hon o fewn y cyfnod o 12 mis sy’n dechrau â’r diwrnod yn dilyn y diwrnod yr oedd yn ofynnol talu’r dreth ddatganoledig
<ins class="substitution first last" ukl:ChangeId="key-82940b0d247693e5422a9226d10b8693-1676046008607" ukl:CommentaryRef="key-82940b0d247693e5422a9226d10b8693">
<noteRef uk:name="commentary" href="#key-82940b0d247693e5422a9226d10b8693" class="commentary"/>
, y gosb neu’r swm arall
</ins>
arno neu’n gynharach.
</p>
</content>
</subsection>
<subsection eId="section-169-5">
<num>(5)</num>
<content>
<p>
O ran swm perthnasol sy’n llog ar dreth ddatganoledig neu ar gosb
<ins class="first last" ukl:ChangeId="key-2deafb53652953b5996f5476993afdb8-1690276449262" ukl:CommentaryRef="key-2deafb53652953b5996f5476993afdb8">
<noteRef uk:name="commentary" href="#key-2deafb53652953b5996f5476993afdb8" class="commentary"/>
neu swm sy’n daladwy mewn cysylltiad â chredyd treth
</ins>
, caniateir dwyn achos o dan yr adran hon o fewn y cyfnod o 12 mis sy’n dechrau â’r diwrnod yn dilyn y diwrnod yr oedd yn ofynnol talu’r dreth ddatganoledig
<ins class="substitution first last" ukl:ChangeId="key-9b535d95c61e4cd046334bd8e2b9a1ea-1676046040695" ukl:CommentaryRef="key-9b535d95c61e4cd046334bd8e2b9a1ea">
<noteRef uk:name="commentary" href="#key-9b535d95c61e4cd046334bd8e2b9a1ea" class="commentary"/>
, y gosb neu’r swm arall
</ins>
arno neu’n gynharach.
</p>
</content>
</subsection>
<subsection eId="section-169-5A">
<num>
<ins class="first" ukl:ChangeId="key-651778a0a9f8f05c2670ef053487cda4-1676045953697" ukl:CommentaryRef="key-651778a0a9f8f05c2670ef053487cda4">
<noteRef uk:name="commentary" href="#key-651778a0a9f8f05c2670ef053487cda4" class="commentary"/>
(5A)
</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-651778a0a9f8f05c2670ef053487cda4-1676045953697" ukl:CommentaryRef="key-651778a0a9f8f05c2670ef053487cda4">Pan fo swm perthnasol yn cynnwys swm o dreth trafodiadau tir y mae ACC wedi cytuno y gellir gohirio ei dalu, rhaid anwybyddu unrhyw gyfnod gohirio mewn cysylltiad â’r swm hwnnw (fel y’i pennir o dan Bennod 3 o Ran 6 o DTTT) wrth gyfrifo’r cyfnod o 12 mis y cyfeirir ato yn is-adran (4) neu (5).</ins>
</p>
</content>
</subsection>
<subsection eId="section-169-5B">
<num>
<ins ukl:ChangeId="key-651778a0a9f8f05c2670ef053487cda4-1676045953697" ukl:CommentaryRef="key-651778a0a9f8f05c2670ef053487cda4">(5B)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-651778a0a9f8f05c2670ef053487cda4-1676045953697" ukl:CommentaryRef="key-651778a0a9f8f05c2670ef053487cda4">Pan fo swm perthnasol yn cynnwys swm a gaiff ei drin fel swm gohiriedig yn rhinwedd adran 181G, rhaid anwybyddu unrhyw gyfnod gohirio mewn cysylltiad â’r swm hwnnw (fel y’i pennir o dan yr adran honno) wrth gyfrifo’r cyfnod o 12 mis y cyfeirir ato yn is-adran (4) neu (5).</ins>
</p>
</content>
</subsection>
<subsection eId="section-169-6">
<num>(6)</num>
<content>
<p>Caiff Gweinidogion Cymru gynyddu’r swm a bennir yn is-adran (1) drwy reoliadau.</p>
</content>
</subsection>
</section>
<section eId="section-170">
<num>170</num>
<heading>Gorfodi drwy atafaelu nwyddau</heading>
<subsection eId="section-170-1">
<num>(1)</num>
<content>
<p>
Os nad yw person yn talu swm perthnasol i
<abbr title="Awdurdod Cyllid Cymru">ACC</abbr>
sy’n daladwy gan y person, caiff
<abbr title="Awdurdod Cyllid Cymru">ACC</abbr>
ddilyn y weithdrefn yn Atodlen 12 i
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DTLlG
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(atafaelu nwyddau) er mwyn adennill y swm hwnnw.
</p>
</content>
</subsection>
<subsection eId="section-170-2">
<num>(2)</num>
<content>
<p>
<mod>
Yn adran 63(3) o’r Ddeddf honno (asiantau gorfodi), ar ôl paragraff (b) mewnosoder—
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<level class="para1">
<num>(ba)</num>
<content>
<p>a person authorised to use the procedure in Schedule 12 by the Welsh Revenue Authority (or by a person to whom the Welsh Revenue Authority has delegated the function of authorising the use of the procedure);</p>
</content>
</level>
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<inline name="appendText">.</inline>
</mod>
</p>
</content>
</subsection>
</section>
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</body>
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