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Statws
This is the original version (as it was originally enacted).
170Gorfodi drwy atafaelu nwyddau
This section has no associated Explanatory Notes
(1)Os nad yw person yn talu swm perthnasol i ACC sy’n daladwy gan y person, caiff ACC ddilyn y weithdrefn yn Atodlen 12 i Ddeddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 2007 (p. 15) (atafaelu nwyddau) er mwyn adennill y swm hwnnw.
(2)Yn adran 63(3) o’r Ddeddf honno (asiantau gorfodi), ar ôl paragraff (b) mewnosoder—
“(ba)a person authorised to use the procedure in Schedule 12 by the Welsh Revenue Authority (or by a person to whom the Welsh Revenue Authority has delegated the function of authorising the use of the procedure);”.
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