Fersiwn wedi'i ddisodliFersiwn wedi ei ddisodli: 01/04/2018
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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 136.
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.
(1)Pan fo person yn agored i gosb o dan adran 129 mewn cysylltiad â mwy nag un anghywirdeb, a bod y cyfrifiad o’r refeniw posibl a gollir o dan adran 135 mewn cysylltiad â phob anghywirdeb yn dibynnu ar y drefn y cânt eu cywiro, dylid cymryd bod anghywirdebau diofal yn cael eu cywiro cyn anghywirdebau bwriadol.
(2)Wrth gyfrifo refeniw posibl a gollir pan fo person yn agored i gosb o dan adran 129 mewn cysylltiad ag un neu ragor o danddatganiadau mewn un neu ragor o ddogfennau sy’n ymwneud â chyfnod treth [F1, trafodiad neu hawliad am gredyd treth], rhaid rhoi ystyriaeth i unrhyw orddatganiadau mewn unrhyw ddogfen a roddwyd gan y person sy’n ymwneud â’r un cyfnod treth [F2, trafodiad neu hawliad am gredyd treth].
(3)Yn is-adran (2)—
(a)ystyr “tanddatganiad” yw anghywirdeb sy’n bodloni amod 1 yn adran 129, a
(b)ystyr “gorddatganiad” yw anghywirdeb nad yw’n bodloni’r amod hwnnw.
(4)At ddibenion is-adran (2), mae gorddatganiadau i’w gosod yn erbyn tanddatganiadau yn y drefn a ganlyn—
(a)tanddatganiadau nad yw’r person yn agored i gosb mewn cysylltiad â hwy,
(b)tanddatganiadau diofal, ac
(c)tanddatganiadau bwriadol.
(5)Wrth gyfrifo, at ddibenion cosb o dan adran 129, refeniw posibl a gollir mewn cysylltiad â dogfen a roddwyd gan berson neu ar ran person, ni ddylid ystyried y ffaith fod refeniw posibl a gollir gan berson i’w wrthbwyso, neu y caniateir ei wrthbwyso, gan ordaliad posibl gan berson arall (ac eithrio i’r graddau y mae deddfiad yn ei gwneud yn ofynnol bod rhwymedigaeth person i dreth ddatganoledig yn cael ei haddasu drwy gyfeirio at rwymedigaeth person arall i dreth ddatganoledig).
Diwygiadau Testunol
F1Geiriau yn a. 136(2) wedi eu hamnewid (1.4.2018) gan Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101), rhl. 1(2), Atod. para. 33(a)
F2Geiriau yn a. 136(2) wedi eu hamnewid (1.4.2018) gan Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101), rhl. 1(2), Atod. para. 33(b)
Gwybodaeth Cychwyn
I1A. 136 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I2A. 136 mewn grym ar 1.4.2018 gan O.S. 2018/33, ergl. 3
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