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Deddf Casglu a Rheoli Trethi (Cymru) 2016
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183Penderfynu ar adolygiadau ac apelau mewn cysylltiad â hysbysiadau gwybodaeth
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(1)Pan fo casgliadau adolygiad o dan adran 176 yn cadarnhau neu’n amrywio penderfyniad i ddyroddi hysbysiad gwybodaeth neu ofyniad mewn hysbysiad o’r fath, rhaid i’r person y dyroddwyd yr hysbysiad iddo gydymffurfio â’r hysbysiad neu’r gofyniad (fel y’i cadarnhawyd neu y’i hamrywiwyd) o fewn unrhyw gyfnod a bennir gan ACC.
(2)Pan fo’r tribiwnlys yn cadarnhau neu’n amrywio penderfyniad i ddyroddi hysbysiad gwybodaeth neu gynnwys gofyniad mewn hysbysiad o’r fath, rhaid i’r person y dyroddwyd yr hysbysiad iddo gydymffurfio â’r hysbysiad neu’r gofyniad (fel y’i cadarnhawyd neu y’i hamrywiwyd)—
(a)o fewn y cyfnod a bennir gan y tribiwnlys, neu
(b)os nad yw’r tribiwnlys yn pennu cyfnod, o fewn unrhyw gyfnod a bennir gan ACC.
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