ACC (“WRA”) | adran 2(2) |
Aelod anweithredol (“non-executive member”) | adran 3(4)(a) |
Aelod gweithredol (“executive member”) | adran 3(4)(b) |
Aelod gweithredol etholedig (“elected executive member”) | adran 3(4)(c) |
[Artiffisial (mewn perthynas â’r rheol gwrthweithio osgoi trethi cyffredinol) (“artificial”) | adran 81C] |
Asedau busnes (“business assets”) | adran 111 |
Asesiad ACC (“WRA assessment”) | adran 56 |
Awdurdod lleol (“local authority”) | adran 192(2) |
Blwyddyn ariannol (“financial year”) | adran 192(2) |
[Credyd treth (“tax credit”) | adran 192(2)] |
Cyfnod treth (“tax period”) | adran 192(2) |
Cyfradd llog ad-daliadau (“repayment interest rate”) | adran 163(2) |
Cyfradd llog taliadau hwyr (“late payment interest rate”) | adran 163(1) |
Cytundeb setlo (“settlement agreement”) | adran 184(1) |
[Deddfau Trethi Cymru (“Welsh Tax Acts”) | adran 192(2)] |
Deddfiad (“enactment”) | adran 192(2) |
[DTGT (“LDTA | adran 192(2)] |
Dogfennau busnes (“business documents”) | adran 111 |
[DTLlG (“TCEA”) | adran 192(2)] |
[DTTT (“LTTA”) | adran 192(2)] |
Dyddiad cosbi (“penalty date”) | adran 122(2) |
Dyddiad dechrau llog ad-daliadau (“repayment interest start date”) | adran 161(4) |
Dyddiad dechrau llog taliadau hwyr (“late payment interest start date”) | adrannau 157(3), 159(2) a 160(2) |
Dyddiad ffeilio (“filing date”) | adran 40 |
Dyfarniad ACC (“WRA determination”) | adran 52(3) |
Elusen (“charity”) | adran 85(3) |
Ffurflen dreth (“tax return”) | adran 192(2) |
Gwybodaeth warchodedig am drethdalwr (“protected taxpayer information”) | adran 17(3) a (4) |
Hysbysiad (“notice”) | adran 192(2) |
Hysbysiad adnabod (“identification notice”) | adran 92(1) |
Hysbysiad am gais (“notice of request”) | adran 173(1) |
Hysbysiad cau (“closure notice”) | dran 50(1) (mewn perthynas ag ymholiad i ffurflen dreth) ac adran 75(1) (mewn perthynas ag ymholiad i hawliad) |
Hysbysiad cyswllt dyledwr (“debtor contact notice”) | adran 93(1) |
[Hysbysiad gwrthweithio arfaethedig (“proposed counteraction notice”) | adran 81F] |
[Hysbysiad gwrthweithio terfynol (“final counteraction notice”) | adran 81G] |
Hysbysiad gwybodaeth (“information notice”) | adran 83 |
Hysbysiad trethdalwr (“taxpayer notice”) | adran 86(1) |
Hysbysiad trydydd parti (“third party notice”) | adran 87(1) |
Hysbysiad trydydd parti anhysbys (“unidentified third party notice”) | adran 89(1) |
Hysbysiad ymholiad (“notice of enquiry”) | adran 43(1) (mewn perthynas â ffurflen dreth) ac adran 74(1) (mewn perthynas â hawliad) |
Llog ad-daliadau (“repayment interest”) | adran 161(3) |
Llog taliadau hwyr (“late payment interest”) | adran 157(2) |
Mangre (“premises”) | adran 111 |
Mangre busnes (“business premises”) | adran 111 |
[Mantais drethiannol (“tax advantage”) | adran 81D] |
Partneriaeth (“partnership”) | adran 192(2) |
Penderfyniad apeliadwy (“appealable decision”) | adran 172(2) a (3) |
[Prynwr (“buyer”) | adran 192(2)] |
Refeniw posibl a gollir (“potential lost revenue”) | adran 134 |
Rhedeg busnes (“carrying on a business”) | adran 85 |
[Rheol gwrthweithio osgoi trethi cyffredinol (“general anti-avoidance rule”) | adran 81A(2)] |
Sefyllfa dreth (“tax position”) | adran 84 |
Setliad contract (“contract settlement”) | adran 192(2) |
Swyddog perthnasol (“relevant official”) | adran 17(2) |
[Trefniant (mewn perthynas â’r rheol gwrthweithio osgoi trethi cyffredinol) (“arrangement”) | adran 81B(3)A] |
Treth ddatganoledig (“devolved tax”) | adran 192(2) |
Trethdalwr datganoledig (“devolved taxpayer”) | adran 192(2) |
[Treth gwarediadau tirlenwi (“landfill disposals tax”) | adran 192(2)] |
[Trefniant osgoi trethi (“tax avoidance arrangement”) | adran 81B] |
Y tribiwnlys (“the tribunal”) | adran 192(2) |