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Deddf Casglu a Rheoli Trethi (Cymru) 2016

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Newidiadau dros amser i: Adran 133

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Fersiwn wedi'i ddisodliFersiwn wedi ei ddisodli: 01/04/2018

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Golwg cyfnod mewn amser fel yr oedd ar 25/01/2018. Mae'r fersiwn hon o'r hwn (hon) disodlwyd y ddarpariaeth. Help about Status

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 133. Help about Changes to Legislation

133Cosb am fethu â hysbysu ynghylch tanasesiad neu danddyfarniadLL+C
This section has no associated Explanatory Notes

(1)Mae person yn agored i gosb pan fo—

(a)asesiad ACC yn tanddatgan rhwymedigaeth y person i dreth ddatganoledig, a

(b)y person wedi methu â chymryd camau rhesymol i hysbysu ACC, o fewn y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir yr hysbysiad am yr asesiad, ei fod yn danasesiad.

[F1(1A)Mae person hefyd yn agored i gosb pan fo—

(a)asesiad ACC o dan adran 55A yn tanddatgan y swm y mae’n ofynnol i’r person ei dalu i ACC, a

(b)y person wedi methu â chymryd camau rhesymol i hysbysu ACC, o fewn y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir yr hysbysiad am yr asesiad, ei fod yn danasesiad.]

(2)Wrth benderfynu pa gamau (os o gwbl) a oedd yn rhesymol, rhaid i ACC ystyried pa un a wyddai’r person am y tanasesiad, neu a ddylai fod wedi gwybod amdano.

(3)Y gosb sy’n daladwy o dan yr adran hon yw [F2swm heb fod yn fwy na] 30% o’r refeniw posibl a gollir.

(4)Yn yr adran hon—

(a)mae “asesiad ACC” yn cynnwys dyfarniad a wnaed gan ACC o dan adran 52, a

(b)yn unol â hynny, mae cyfeiriadau yn y Bennod hon at danasesiad yn cynnwys cyfeiriadau at danddyfarniad.

Diwygiadau Testunol

Gwybodaeth Cychwyn

I1A. 133 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)

I2A. 133 mewn grym ar 1.4.2018 gan O.S. 2018/33, ergl. 3

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