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Deddf Casglu a Rheoli Trethi (Cymru) 2016

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Newidiadau dros amser i: Adran 87

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Golwg cyfnod mewn amser fel yr oedd ar 25/01/2018.

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 87. Help about Changes to Legislation

87Hysbysiadau trydydd partiLL+C

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(1)Caiff ACC ddyroddi hysbysiad (“hysbysiad trydydd parti”) sy’n ei gwneud yn ofynnol i berson ddarparu gwybodaeth neu gyflwyno dogfen—

(a)os oes angen yr wybodaeth neu’r ddogfen ar ACC at ddiben gwirio sefyllfa dreth person arall (“y trethdalwr”) y gŵyr ACC pwy ydyw,

(b)os yw’n rhesymol ei gwneud yn ofynnol i’r person ddarparu’r wybodaeth neu gyflwyno’r ddogfen, ac

(c)os nad oes unrhyw beth yn adrannau 97 i 102 yn rhwystro ACC rhag ei gwneud yn ofynnol i’r person ddarparu’r wybodaeth neu gyflwyno’r ddogfen.

(2)Ond ni chaiff ACC ddyroddi hysbysiad trydydd parti heb—

(a)cytundeb y trethdalwr, neu

(b)cymeradwyaeth y tribiwnlys.

(3)O ran y trethdalwr y mae hysbysiad trydydd parti yn ymwneud ag ef—

(a)rhaid iddo gael ei enwi yn yr hysbysiad, a

(b)rhaid i ACC ddyroddi copi o’r hysbysiad iddo.

(4)Ond pan fo’n cymeradwyo hysbysiad trydydd parti, caiff y tribiwnlys ddatgymhwyso un o ofynion is-adran (3), neu’r ddau ohonynt, os yw’n fodlon bod gan ACC sail dros gredu y gallai enwi’r trethdalwr neu, yn ôl y digwydd, ddyroddi copi o’r hysbysiad i’r trethdalwr, niweidio’r gwaith o asesu neu gasglu trethi datganoledig yn ddifrifol.

Gwybodaeth Cychwyn

I1A. 87 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)

I2A. 87 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(c)

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