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Deddf Casglu a Rheoli Trethi (Cymru) 2016

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Newidiadau dros amser i: Adran 117

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Golwg cyfnod mewn amser fel yr oedd ar 01/04/2018.

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 117. Help about Changes to Legislation

117Trosolwg o’r RhanLL+C

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(1)Mae’r Rhan hon yn gwneud darpariaeth am gosbau sy’n ymwneud â threthi datganoledig [F1neu symiau sy’n daladwy mewn cysylltiad â chredydau treth], gan gynnwys—

(a)cosbau sy’n ymwneud â methiannau i ddychwelyd ffurflenni treth neu i dalu trethi datganoledig,

(b)cosbau sy’n ymwneud ag anghywirdebau,

(c)cosbau sy’n ymwneud â chadw cofnodion a threfniadau talu’n ôl, a

(d)cosbau sy’n ymwneud ag ymchwiliadau.

(2)Mae’n cynnwys darpariaeth ynghylch—

(a)yr amgylchiadau pan gyfyd rhwymedigaeth i’r cosbau hynny,

(b)symiau’r cosbau hynny,

(c)yr amgylchiadau pan ganiateir gohirio rhwymedigaeth i’r cosbau hynny neu ostwng symiau’r cosbau hynny,

(d)asesu’r cosbau hynny, ac

(e)talu’r cosbau hynny.

Diwygiadau Testunol

Gwybodaeth Cychwyn

I1A. 117 mewn grym ar 26.4.2016, gweler a. 194(1)(b)

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