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Deddf Casglu a Rheoli Trethi (Cymru) 2016

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Newidiadau dros amser i: Adran 69

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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

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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 69. Help about Changes to Legislation

69Dyletswydd i gadw cofnodion a’u storio’n ddiogelLL+C

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(1)Rhaid i berson sy’n gwneud hawliad o dan adran 62 neu 63—

(a)bod wedi cadw unrhyw gofnodion y mae eu hangen er mwyn galluogi’r person i wneud hawliad cywir a chyflawn, a

(b)storio’r cofnodion hynny yn ddiogel yn unol â’r adran hon.

(2)Rhaid storio’r cofnodion yn ddiogel hyd yr olaf o’r canlynol—

(a)(ac eithrio pan fo paragraff (b) neu (c) yn gymwys) diwedd y cyfnod o 12 mis sy’n dechrau â’r diwrnod y gwnaed yr hawliad;

(b)pan fo ymholiad i’r hawliad, neu i ddiwygiad i’r hawliad, y diwrnod y cwblheir yr ymholiad;

(c)pan fo’r hawliad wedi ei ddiwygio ac nad oes ymholiad i’r diwygiad, y diwrnod pan fo pŵer ACC i gynnal ymholiad i’r diwygiad yn dod i ben.

(3)Caiff Gweinidogion Cymru drwy reoliadau—

(a)darparu bod y cofnodion y mae’n ofynnol eu cadw a’u storio’n ddiogel o dan yr adran hon yn cynnwys cofnodion o ddisgrifiad a ragnodir gan y rheoliadau, neu ddarparu nad ydynt yn cynnwys cofnodion o’r fath;

(b)rhagnodi disgrifiadau o ddogfennau ategol y mae’n ofynnol eu cadw o dan yr adran hon.

(4)Caiff rheoliadau o dan yr adran hon wneud darpariaeth drwy gyfeirio at bethau a bennir mewn hysbysiad a gyhoeddir gan ACC yn unol â’r rheoliadau (ac nad yw wedi ei dynnu’n ôl gan hysbysiad dilynol).

(5)Mae “dogfennau ategol” yn cynnwys cyfrifon, llyfrau, gweithredoedd, contractau, talebau a derbynebau.

Gwybodaeth Cychwyn

I1A. 69 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)

I2A. 69(3)(4) mewn grym ar 18.10.2017 gan O.S. 2017/954, ergl. 2

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