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Deddf Casglu a Rheoli Trethi (Cymru) 2016

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Newidiadau dros amser i: Adran 54

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Fersiwn wedi'i ddisodliFersiwn wedi ei ddisodli: 01/04/2018

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Golwg cyfnod mewn amser fel yr oedd ar 25/01/2018. Mae'r fersiwn hon o'r hwn (hon) disodlwyd y ddarpariaeth. Help about Status

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 54. Help about Changes to Legislation

54Asesu treth a gollirLL+C
This section has no associated Explanatory Notes

Os daw ACC i’r casgliad—

(a)nad aseswyd swm o dreth ddatganoledig y dylid bod wedi ei asesu fel treth ddatganoledig sydd i’w chodi ar berson,

(b)bod asesiad o’r dreth ddatganoledig sydd i’w chodi ar berson yn annigonol neu wedi dod yn annigonol, neu

(c)bod [F1rhyddhad] mewn perthynas â threth ddatganoledig wedi ei hawlio neu wedi ei roi, sy’n ormodol neu wedi dod yn ormodol,

caiff ACC asesu’r swm neu’r swm pellach y dylid ei godi yn ei farn ef er mwyn gwneud iawn am y dreth ddatganoledig a gollir.

Diwygiadau Testunol

Gwybodaeth Cychwyn

I1A. 54 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)

I2A. 54 mewn grym ar 1.4.2018 gan O.S. 2018/33, ergl. 3

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