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Deddf Casglu a Rheoli Trethi (Cymru) 2016

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Newidiadau dros amser i: Adran 105

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Golwg cyfnod mewn amser fel yr oedd ar 25/01/2018.

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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, Adran 105. Help about Changes to Legislation

105Cynnal archwiliadau o dan adran 103 [F1, 103A neu 103B]: defnyddio offer a deunyddiauLL+C

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(1)Caiff ACC, neu berson sydd yno gydag ACC, fynd ag unrhyw offer neu ddeunyddiau sydd eu hangen at ddiben archwiliad o dan adran [F2103, 103A neu 103B i’r fangre] sy’n cael ei harchwilio.

(2)Caiff ACC, neu berson sydd yno gydag ACC, fynd ag offer neu ddeunyddiau i’r fangre—

(a)ar adeg y mae meddiannydd y fangre yn cytuno iddi, neu

(b)ar unrhyw adeg resymol, os bodlonir y naill neu’r llall o’r amodau a ganlyn—

(i)y dyroddwyd hysbysiad o dan adran 103(3)(b)(i) a bod yr hysbysiad yn pennu bod yr offer neu’r deunyddiau i’w dygyd i’r fangre, neu

(ii)bod gan ACC sail dros gredu y byddai dyroddi hysbysiad o’r fath yn niweidio’r gwaith o asesu neu gasglu trethi datganoledig yn ddifrifol.

(3)Os dygir offer neu ddeunyddiau i’r fangre—

(a)heb gytundeb y meddiannydd, neu

(b)heb i hysbysiad gael ei ddyroddi yn unol ag is-adran (2)(b)(i),

rhaid i ACC ddarparu hysbysiad ar yr adeg y mae’r offer neu’r deunyddiau i’w dygyd i’r fangre.

(4)Rhaid i’r hysbysiad—

(a)os yw meddiannydd y fangre yno, gael ei roi i’r meddiannydd;

(b)os nad yw’r meddiannydd yno ond bod yno berson yr ymddengys i ACC ei fod yn gyfrifol am y fangre, gael ei roi i’r person hwnnw;

(c)mewn unrhyw achos arall, gael ei adael mewn lle amlwg yn y fangre.

(5)Rhaid i’r hysbysiad ddatgan canlyniadau posibl rhwystro person sy’n arfer swyddogaethau ACC.

(6)Os yw’r tribiwnlys wedi cymeradwyo’r archwiliad, neu’r defnydd o offer neu ddeunyddiau, rhaid i’r hysbysiad ddatgan hynny.

[F3(7)Mae cyfeiriadau yn yr adran hon at hysbysiad a ddyroddir o dan adran 103(3)(b)(i) yn cynnwys hysbysiad a ddyroddir o dan y ddarpariaeth honno fel y’i cymhwysir gan adrannau 103A(4) a 103B(5).]

Diwygiadau Testunol

Gwybodaeth Cychwyn

I1A. 105 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)

I2A. 105 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(c)

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