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Deddf Casglu a Rheoli Trethi (Cymru) 2016

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Newidiadau dros amser i: Adran 141

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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 141. Help about Changes to Legislation

141Asesu cosbau o dan Bennod 3LL+C
This section has no associated Explanatory Notes

(1)Pan ddaw person yn agored i gosb o dan y Bennod hon, rhaid i ACC

(a)asesu’r gosb,

(b)dyroddi hysbysiad i’r person o’r gosb a aseswyd, ac

(c)datgan yn yr hysbysiad ar gyfer pa gyfnod [F1, trafodiad neu hawliad am gredyd treth] yr aseswyd y gosb.

(2)Caniateir cyfuno asesiad o gosb o dan y Bennod hon ac asesiad o dreth ddatganoledig.

(3)Rhaid gwneud asesiad o gosb o dan adran 129 neu 132 cyn diwedd y cyfnod o 12 mis sy’n dechrau—

(a)â diwedd y cyfnod apelio ar gyfer y penderfyniad sy’n cywiro’r anghywirdeb, neu

(b)os nad oes asesiad o’r dreth o dan sylw o ganlyniad i’r penderfyniad hwnnw, â’r diwrnod y caiff yr anghywirdeb ei gywiro.

(4)Rhaid gwneud asesiad o gosb o dan adran 133 cyn diwedd y cyfnod o 12 mis sy’n dechrau—

(a)â diwedd y cyfnod apelio ar gyfer yr asesiad treth a oedd yn cywiro’r tanddatganiad, neu

(b)os nad oes asesiad sy’n cywiro’r tanddatganiad, â’r diwrnod y caiff y tanddatganiad ei gywiro.

(5)Yn is-adrannau (3) a (4), ystyr “cyfnod apelio” [F2yw]

(a)os na wneir apêl, y cyfnod y gellid gwneud apêl, a

(b)os gwneir apêl, y cyfnod sy’n dod i ben pan gaiff ei dyfarnu’n derfynol neu ei thynnu’n ôl.

(6)Yn ddarostyngedig i is-adrannau (3) a (4), caniateir gwneud asesiad atodol mewn cysylltiad â chosb o dan y Bennod hon os oedd asesiad cynharach yn gweithredu drwy gyfeirio at danddatganiad o’r refeniw posibl a gollir.

Diwygiadau Testunol

Gwybodaeth Cychwyn

I1A. 141 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)

I2A. 141 mewn grym ar 1.4.2018 gan O.S. 2018/33, ergl. 3

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