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Deddf Casglu a Rheoli Trethi (Cymru) 2016

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Newidiadau dros amser i: Adran 22

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Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Casglu a Rheoli Trethi (Cymru) 2016, Adran 22. Help about Changes to Legislation

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(1)Mae dogfen yr honnir iddi gael ei dyroddi neu ei llofnodi gan ACC neu gydag awdurdod ACC—

(a)i’w thrin fel pe bai wedi ei dyroddi neu ei llofnodi felly oni phrofir i’r gwrthwyneb, a

(b)yn dderbyniol mewn unrhyw achos cyfreithiol.

(2)Mae dogfen yr honnir iddi gael ei dyroddi gan ACC ac sy’n ardystio unrhyw un neu ragor o’r materion a bennir yn is-adran (3) yn dystiolaeth ddigonol o’r ffaith honno oni phrofir i’r gwrthwyneb.

(3)Y materion yw—

(a)bod person penodedig wedi ei benodi’n aelod o ACC ar ddyddiad penodedig;

(b)bod person penodedig wedi ei benodi’n aelod o staff ACC ar ddyddiad penodedig;

(c)bod aelod penodedig o ACC, ar adeg benodedig neu at ddiben penodedig (neu’r ddau), wedi ei awdurdodi i arfer un o swyddogaethau ACC;

(d)bod pwyllgor penodedig o ACC neu is-bwyllgor penodedig o bwyllgor o’r fath, ar adeg benodedig neu at ddiben penodedig (neu’r ddau), wedi ei awdurdodi i arfer un o swyddogaethau ACC;

(e)ar adeg benodedig neu at ddiben penodedig (neu’r ddau)—

(i)bod aelod penodedig o staff ACC, neu

(ii)bod aelod o ddisgrifiad penodedig o staff ACC,

wedi ei awdurdodi i arfer un o swyddogaethau ACC;

(f)bod un o swyddogaethau ACC, ar adeg benodedig neu at ddiben penodedig (neu’r ddau), wedi ei dirprwyo i berson penodedig arall.

(4)Mae dogfen yr honnir iddi gael ei dyroddi gan ACC neu gydag awdurdod ACC ac sy’n ardystio—

(a)nad yw ffurflen dreth yr oedd yn ofynnol ei dychwelyd i ACC wedi ei dychwelyd, neu

(b)nad yw hysbysiad yr oedd yn ofynnol ei roi i ACC wedi ei roi,

yn dystiolaeth ddigonol o’r ffaith honno oni phrofir i’r gwrthwyneb.

(5)Mae copi o ddogfen a ddyroddwyd gan ACC (neu ar ei ran) neu a ddaeth i law ACC (neu berson sy’n gweithredu ar ei ran), yr ardystiodd ACC (neu yr ardystiwyd ar ei ran) ei fod yn gopi cywir, yn dderbyniol mewn unrhyw achos cyfreithiol i’r un graddau â’r ddogfen ei hun ac mae’n dystiolaeth ddigonol o’r ddogfen honno oni phrofir i’r gwrthwyneb.

(6)Gweler adran 168 (tystysgrifau dyled) am ddarpariaeth ynghylch ardystio dyled.

Gwybodaeth Cychwyn

I1A. 22 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)

I2A. 22 mewn grym ar 18.10.2017 gan O.S. 2017/954, ergl. 2

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