- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)Mae person yn agored i gosb os yw’r person yn methu â thalu, ar y dyddiad cosbi neu cyn hynny, swm o dreth ddatganoledig sy’n daladwy gan y person hwnnw.
(2)Y “dyddiad cosbi”, mewn perthynas â swm o dreth ddatganoledig sy’n daladwy, yw’r dyddiad a bennir mewn deddfiad fel y dyddiad y mae’n rhaid talu’r swm arno neu cyn hynny.
(3)Y gosb o dan yr adran hon yw canran y swm o dreth ddatganoledig nas talwyd a bennir mewn deddfiad fel swm y gosb o dan yr amgylchiadau perthnasol.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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