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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 151.
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)Mae’r adran hon yn gymwys pan fo—
(a)person yn dod yn agored i gosb o dan adran 146,
(b)y methiant neu’r rhwystr yn parhau ar ôl y diwrnod y dyroddir hysbysiad am gosb o dan adran 153(1)(b) mewn cysylltiad â’r gosb,
(c)ACC â rheswm i gredu bod—
[F1(i)]swm y dreth ddatganoledig y mae’r person wedi ei dalu, neu y mae’n debygol o’i dalu, [F2neu
(ii)y swm y mae’r person wedi ei dalu, neu y mae’n debygol o’i dalu mewn cysylltiad â chredyd treth,]
yn sylweddol is na’r hyn y byddai wedi bod fel arall o ganlyniad i’r methiant neu’r rhwystr,
(d)cyn diwedd y cyfnod o 12 mis sy’n dechrau â’r dyddiad perthnasol, ACC yn gwneud cais i’r Uwch Dribiwnlys i gosb ychwanegol gael ei gosod ar y person (gweler is-adran (6)) ac yn rhoi hysbysiad am y cais i’r person, ac
(e)yr Uwch Dribiwnlys yn penderfynu ei bod yn briodol gosod cosb ychwanegol.
(2)Mae’r person yn agored i gosb o swm a bennir gan yr Uwch Dribiwnlys.
(3)Wrth bennu’r swm, rhaid i’r Uwch Dribiwnlys roi sylw i—
[F3(i)]swm y dreth ddatganoledig [F4, neu
(ii)y swm mewn cysylltiad â chredyd treth,]
nad yw’r person wedi ei dalu, neu nad yw’n debygol o’i dalu.
(4)Mae unrhyw gosb o dan yr adran hon yn ychwanegol at y gosb neu’r cosbau o dan adran 146 neu 147.
(5)Yn is-adran (1)(d), ystyr y “dyddiad perthnasol” yw—
(a)mewn achos sy’n ymwneud â hysbysiad gwybodaeth y caiff person apelio yn ei erbyn, y diweddaraf o’r canlynol—
(i)y diwrnod y daeth y person yn agored i’r gosb o dan adran 146,
(ii)os na wneir apêl yn erbyn yr hysbysiad gwybodaeth, diwedd y cyfnod y gellid bod wedi gwneud apêl o’r fath, a
(iii)os gwneir apêl o’r fath, y diwrnod y caiff yr apêl ei dyfarnu’n derfynol neu ei thynnu’n ôl, a
(b)mewn unrhyw achos arall, y diwrnod y daeth y person yn agored i’r gosb o dan adran 146.
(6)Ni chaiff ACC wneud cais o’r math a grybwyllir yn is-adran (1)(d) os yw penderfyniad sy’n ymwneud â chosb o dan adran 146, 147 neu 150 mewn cysylltiad â’r methiant neu’r rhwystr yn destun—
(a)adolygiad nad yw hysbysiad am ei gasgliadau wedi ei ddyroddi hyd yma, neu
(b)apêl nad yw wedi ei dyfarnu’n derfynol neu ei thynnu’n ôl hyd yma.
Diwygiadau Testunol
F1Geiriau yn a. 151(1)(c)(i) in a. 151(1)(c) wedi ei ailrifo fel a. 151(1)(c)(i) (1.4.2018) gan Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101), rhl. 1(2), Atod. para. 36(2)(a)
F2A. 151(1)(c)(ii) 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. 36(2)(b)
F3Geiriau yn a. 151(3)(i) in a. 151(3) wedi ei ailrifo fel a. 151(3)(i) (1.4.2018) gan Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101), rhl. 1(2), Atod. para. 36(3)(a)
F4A. 151(3)(ii) 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. 36(3)(b)
Gwybodaeth Cychwyn
I1A. 151 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I2A. 151 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(d)
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