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Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017

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11Yn adran 42 (ACC yn cywiro ffurflen dreth)—

(a)ar ôl is-adran (4) mewnosoder—

(4A)Os yw swm neu swm ychwanegol o dreth ddatganoledig yn daladwy o ganlyniad i gywiriad a wneir o dan yr adran hon, rhaid i’r person a ddychwelodd y ffurflen dreth dalu’r swm, neu’r swm ychwanegol, cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir hysbysiad am y cywiriad.;

(b)yn is-adran (5)(a), ar ôl “ffurflen dreth” mewnosoder “o dan adran 41”.

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