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Deddf Casglu a Rheoli Trethi (Cymru) 2016

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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 160. Help about Changes to Legislation

160Dyddiad dechrau’r llog taliadau hwyr: marwolaeth trethdalwrLL+C
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(1)Mae’r adran hon yn gymwys—

(a)os yw [F1person—

(i)y mae swm o dreth ddatganoledig i’w godi arno neu gosb sy’n ymwneud â threth ddatganoledig i’w chodi arno, neu

(ii)y mae’n ofynnol iddo dalu swm mewn cysylltiad â chredyd treth,]

yn marw cyn y daw’r swm yn daladwy, a

(b)os nad yw’r ysgutor neu’r gweinyddwr yn gallu talu’r swm cyn cael profiant neu lythyrau gweinyddu neu ddogfen arall ag iddi effaith gyfatebol o dan gyfraith gwlad neu diriogaeth heblaw Cymru a Lloegr mewn perthynas ag ystad yr ymadawedig.

(2)Dyddiad dechrau’r llog taliadau hwyr ar gyfer y swm hwnnw yw’r hwyraf o’r canlynol⁠—

(a)y dyddiad a fyddai wedi bod yn ddyddiad dechrau’r llog taliadau hwyr oni bai am yr adran hon, a

(b)y diwrnod ar ôl diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â grant profiant neu lythyrau gweinyddu neu ddogfen arall ag iddi effaith gyfatebol o dan gyfraith gwlad neu diriogaeth heblaw Cymru a Lloegr mewn perthynas ag ystad yr ymadawedig.

Diwygiadau Testunol

Gwybodaeth Cychwyn

I1A. 160 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)

I2A. 160 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(g)

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