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Deddf Casglu a Rheoli Trethi (Cymru) 2016

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Newidiadau dros amser i: Adran 20

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Golwg cyfnod mewn amser fel yr oedd ar 07/02/2023.

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 20. Help about Changes to Legislation

20Y drosedd o ddatgelu gwybodaeth warchodedig am drethdalwr ar gamLL+C

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(1)Mae unigolyn sy’n datgelu gwybodaeth yn groes i adran 17(1) yn cyflawni trosedd.

(2)Mae’n amddiffyniad i unigolyn a gyhuddir o drosedd o dan is-adran (1) brofi bod yr unigolyn yn credu’n rhesymol—

(a)bod adran 18 yn caniatáu datgelu’r wybodaeth, neu

(b)bod yr wybodaeth eisoes wedi ei darparu yn gyfreithlon i’r cyhoedd.

(3)Mae unigolyn sy’n cyflawni trosedd o dan is-adran (1) yn agored—

(a)ar gollfarn ddiannod, i garchar am gyfnod nad yw’n [F1wy na’r terfyn cyffredinol yn y llys ynadon (yng Nghymru a Lloegr)] neu i ddirwy (neu’r ddau);

(b)ar gollfarn ar dditiad, i garchar am gyfnod nad yw’n hwy na 2 flynedd neu i ddirwy (neu’r ddau).

(4)Nid yw’r adran hon yn effeithio ar y gallu i fynd ar drywydd unrhyw rwymedi na chymryd unrhyw gamau mewn perthynas â thorri adran 17(1).

Diwygiadau Testunol

Gwybodaeth Cychwyn

I1A. 20 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)

I2A. 20 mewn grym ar 18.10.2017 gan O.S. 2017/954, ergl. 2

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