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Deddf Casglu a Rheoli Trethi (Cymru) 2016

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Newidiadau dros amser i: Adran 43

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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 43. Help about Changes to Legislation

43Hysbysiad ymholiadLL+C
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(1)Caiff ACC wneud ymholiad ynghylch ffurflen dreth os yw’n dyroddi hysbysiad am y bwriad i wneud hynny (“hysbysiad ymholiad”) i’r person a ddychwelodd y ffurflen dreth cyn diwedd y cyfnod [F1ymholiad (ond gweler is-adran (1B)).]

[F2(1A)Y cyfnod ymholiad ar gyfer ffurflen dreth yw’r cyfnod o 12 mis sy’n dechrau â’r dyddiad perthnasol.

(1B)Ond caiff ACC wneud ymholiad ynghylch ffurflen dreth ar ôl i’r cyfnod ymholiad ddod i ben—

(a)os dychwelir y ffurflen dreth mewn cysylltiad â thrafodiad tir,

(b)ar ôl dychwelyd y ffurflen dreth, os dychwelir ffurflen dreth bellach mewn cysylltiad â’r un trafodiad tir,

(c)os yw ACC wedi dyroddi hysbysiad ymholiad i’r ffurflen dreth bellach, a

(d)os yw ACC yn credu bod angen gwneud ymholiad i’r ffurflen dreth a grybwyllir ym mharagraff (a).]

(2)[F3At ddibenion is-adran (1A),] y dyddiad perthnasol yw—

(a)os dychwelwyd y ffurflen dreth ar ôl y dyddiad ffeilio, y dyddiad y dychwelwyd y ffurflen dreth, neu

(b)fel arall, y dyddiad ffeilio,

ond os diwygir y ffurflen dreth o dan adran 41, y dyddiad perthnasol yw’r diwrnod y gwnaed y diwygiad.

(3)Ni chaiff ffurflen dreth a fu’n destun un hysbysiad o dan yr adran hon fod yn destun un arall, ac eithrio hysbysiad a ddyroddir—

[F4(a)o ganlyniad i ddiwygio’r ffurflen dreth o dan adran 41, neu

(b)yn rhinwedd is-adran (1B)]

[F5(4)Yn is-adran (1B), ystyr “ffurflen dreth bellach” yw ffurflen dreth bellach a ddychwelir o dan DTTT.]

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