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Deddf Casglu a Rheoli Trethi (Cymru) 2016

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Newidiadau dros amser i: Adran 178

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Golwg cyfnod mewn amser fel yr oedd ar 25/01/2018.

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 178. Help about Changes to Legislation

178Gwneud apêlLL+C

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(1)Rhaid gwneud apêl yn erbyn penderfyniad apeliadwy i’r tribiwnlys.

(2)Ond ni chaiff person wneud apêl i’r tribiwnlys os yw is-adran (3), (4) neu (5) yn gymwys.

(3)Mae’r is-adran hon yn gymwys—

(a)os penderfyniad ACC i ddiwygio ffurflen dreth y person o dan adran 45 tra bo ymholiad yn mynd rhagddo yw’r penderfyniad y mae’r person yn dymuno apelio yn ei erbyn, a

(b)os nad yw’r ymholiad wedi ei gwblhau hyd yma.

(4)Mae’r is-adran hon yn gymwys—

(a)pan fo’r person wedi rhoi hysbysiad am gais i ACC o dan adran 173 am adolygiad o’r penderfyniad y mae’r person yn dymuno apelio yn ei erbyn, a

(b)pan nad yw’r cyfnod y mae’n rhaid i ACC ddyroddi hysbysiad am gasgliadau’r adolygiad oddi fewn iddo o dan adran 176(5) wedi dod i ben hyd yma.

(5)Mae’r is-adran hon yn gymwys—

(a)pan fo’r person wedi ymrwymo i gytundeb setlo mewn perthynas â’r penderfyniad y mae’r person yn dymuno apelio yn ei erbyn, a

(b)pan na fo’r person wedi rhoi hysbysiad tynnu’n ôl o’r cytundeb o dan adran 184(4).

(6)Nid yw’r adran hon yn rhwystro ymdrin â phenderfyniad apeliadwy yn unol ag adran 184.

Gwybodaeth Cychwyn

I1A. 178 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)

I2A. 178 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(i)

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