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Deddf Casglu a Rheoli Trethi (Cymru) 2016

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Newidiadau dros amser i: Adran 106

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

Newidiadau i ddeddfwriaeth:

Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Casglu a Rheoli Trethi (Cymru) 2016, Adran 106. Help about Changes to Legislation

106Pŵer i archwilio mangre neu eiddo er mwyn prisio etc.LL+C

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(1)Caiff ACC fynd i fangre ac archwilio’r fangre ac unrhyw eiddo yn y fangre at ddiben prisio, mesur neu bennu cymeriad y fangre neu’r eiddo—

(a)os oes angen prisio, mesur neu bennu cymeriad at ddibenion gwirio sefyllfa dreth unrhyw berson, a

(b)os yw naill ai amod 1 neu amod 2 wedi ei fodloni.

(2)Amod 1 yw—

(a)bod yr archwiliad yn cael ei gynnal ar adeg a gytunwyd gan berson perthnasol, a

(b)bod hysbysiad sy’n nodi’r amser a gytunwyd ar gyfer cynnal yr archwiliad wedi ei ddyroddi i’r person perthnasol.

(3)Amod 2 yw—

(a)bod y tribiwnlys wedi cymeradwyo’r archwiliad, a

(b)bod hysbysiad sy’n nodi’r amser y cynhelir yr archwiliad wedi ei ddyroddi i berson perthnasol a bennir gan y tribiwnlys o leiaf 7 niwrnod cyn yr amser hwnnw.

(4)Yn yr adran hon, ystyr “person perthnasol” yw—

(a)meddiannydd y fangre, neu

(b)os na ellir dweud pwy yw’r meddiannydd neu os yw’r fangre yn wag, person sy’n rheoli’r fangre.

(5)Rhaid i hysbysiad o dan is-adran (2)(b) neu (3)(b) ddatgan canlyniadau posibl rhwystro person sy’n arfer swyddogaethau ACC.

(6)Rhaid i hysbysiad o dan is-adran (3)(b) hefyd ddatgan bod y tribiwnlys wedi cymeradwyo’r archwiliad.

(7)Os yw ACC o’r farn bod angen hynny i gynorthwyo â’r archwiliad, caiff ACC gael person a awdurdodwyd gan ACC yno gydag ef.

Gwybodaeth Cychwyn

I1A. 106 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)

I2A. 106 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(c)

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