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Deddf Casglu a Rheoli Trethi (Cymru) 2016

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Newidiadau dros amser i: Adran 50

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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 50. Help about Changes to Legislation

50Cwblhau ymholiadLL+C
This section has no associated Explanatory Notes

(1)Mae ymholiad wedi ei gwblhau pan fydd ACC yn dyroddi hysbysiad (“hysbysiad cau”) i’r person a ddychwelodd y ffurflen dreth yn datgan—

(a)bod yr ymholiad wedi ei gwblhau, a

(b)casgliadau’r ymholiad.

(2)Rhaid i hysbysiad cau naill ai—

(a)datgan nad yw’n ofynnol diwygio’r ffurflen dreth ym marn ACC, neu

(b)gwneud y diwygiadau i’r ffurflen dreth sy’n ofynnol er mwyn rhoi effaith i gasgliadau ACC.

(3)Pan ddyroddir hysbysiad cau sy’n gwneud diwygiadau i ffurflen dreth, ni chaiff y person a ddychwelodd y ffurflen dreth ei diwygio mwyach o dan adran 41.

(4)Rhaid i’r person a ddychwelodd y ffurflen dreth dalu swm, neu swm ychwanegol, o dreth ddatganoledig [F1sy’n daladwy] o ganlyniad i ddiwygiad a wnaed gan hysbysiad cau cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir yr hysbysiad.

Diwygiadau Testunol

Gwybodaeth Cychwyn

I1A. 50 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)

I2A. 50 mewn grym ar 1.4.2018 gan O.S. 2018/33, ergl. 3

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