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Deddf Casglu a Rheoli Trethi (Cymru) 2016
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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 132.
Changes to Legislation
Efallai na fydd deddfwriaeth ddiwygiedig sydd ar y safle hwn yn gwbl gyfoes. Ar hyn o bryd mae unrhyw newidiadau neu effeithiau hysbys a wnaed gan ddeddfwriaeth ddilynol wedi'u gwneud i destun y ddeddfwriaeth yr ydych yn edrych arni gan y tîm golygyddol. Gweler 'Cwestiynau Cyffredin' am fanylion ynglŷn â'r amserlenni ar gyfer nodi a chofnodi effeithiau newydd ar y safle hwn.
132Cosb am anghywirdeb bwriadol mewn dogfen a roddir i ACC gan berson arallLL+C
This section has no associated Explanatory Notes
(1)Mae person (y cyfeirir ato yn yr adran hon fel “person A”) yn agored i gosb pan fo—
(a)person arall yn rhoi dogfen i ACC,
(b)y ddogfen yn cynnwys anghywirdeb perthnasol, ac
(c)yr anghywirdeb i’w briodoli—
(i)i berson A yn darparu gwybodaeth ffug i’r person arall yn fwriadol (boed yn uniongyrchol neu’n anuniongyrchol), neu
(ii)i berson A yn atal gwybodaeth yn fwriadol rhag y person arall,
gyda’r bwriad bod y ddogfen yn cynnwys yr anghywirdeb.
(2)Mae “anghywirdeb perthnasol” yn anghywirdeb sy’n gyfystyr ag, neu’n arwain at—
(a)tanddatganiad o rwymedigaeth i dreth ddatganoledig,
(b)datganiad ffug neu ormodol o golled sy’n ymwneud â threth ddatganoledig, F1...
(c)hawliad ffug neu ormodol am ad-daliad o dreth ddatganoledig [F2, neu
(d)hawliad ffug neu ormodol am gredyd treth.]
(3)Mae person A yn agored i gosb o dan yr adran hon mewn cysylltiad ag anghywirdeb pa un a yw’r person arall yn agored i gosb ai peidio o dan adran 129 mewn perthynas â’r un anghywirdeb.
(4)Y gosb sy’n daladwy o dan yr adran hon yw [F3 100% o’r refeniw posibl a gollir.]
Diwygiadau Testunol
F1Gair yn a. 132(2) wedi ei hepgor (1.4.2018) yn rhinwedd Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101), rhl. 1(2), Atod. para. 30(a)
F2A. 132(2)(d) ac gair wedi ei fewnosod (1.4.2018) gan Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101), rhl. 1(2), Atod. para. 30(b)
F3Geiriau yn a. 132(4) wedi eu mewnosod (1.4.2018) gan Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (anaw 1), a. 81(2)(3), Atod. 23 para. 49; O.S. 2018/34, ergl. 3
Gwybodaeth Cychwyn
I1A. 132 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I2A. 132 mewn grym ar 1.4.2018 gan O.S. 2018/33, ergl. 3
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