Mae’r Tabl a ganlyn yn rhestru ymadroddion a ddiffinnir neu a eglurir fel arall yn y Ddeddf hon.
| Ymadrodd | Adran |
|---|---|
| ACC (“WRA”) | adran 2(2) |
| Aelod anweithredol (“non-executive member”) | adran 3(4)(a) |
| Aelod gweithredol (“executive member”) | adran 3(4)(b) |
| Aelod gweithredol etholedig (“elected executive member”) | adran 3(4)(c) |
| [F1Artiffisial (mewn perthynas â’r rheol gwrthweithio osgoi trethi cyffredinol) (“artificial”) | adran 81C] |
| Asedau busnes (“business assets”) | adran 111 |
| Asesiad ACC (“WRA assessment”) | adran 56 |
| Awdurdod lleol (“local authority”) | adran 192(2) |
| Blwyddyn ariannol (“financial year”) | adran 192(2) |
| [F2Credyd treth (“tax credit”) | adran 192(2)] |
| Cyfnod treth (“tax period”) | adran 192(2) |
| Cyfradd llog ad-daliadau (“repayment interest rate”) | adran 163(2) |
| Cyfradd llog taliadau hwyr (“late payment interest rate”) | adran 163(1) |
| Cytundeb setlo (“settlement agreement”) | adran 184(1) |
| [F1Deddfau Trethi Cymru (“Welsh Tax Acts”) | adran 192(2)] |
| Deddfiad (“enactment”) | adran 192(2) |
| [F3DTGT (“LDTA | adran 192(2)] |
| Dogfennau busnes (“business documents”) | adran 111 |
| [F1DTLlG (“TCEA”) | adran 192(2)] |
| [F1DTTT (“LTTA”) | adran 192(2)] |
| Dyddiad cosbi (“penalty date”) | adran 122(2) |
| Dyddiad dechrau llog ad-daliadau (“repayment interest start date”) | adran 161(4) |
| Dyddiad dechrau llog taliadau hwyr (“late payment interest start date”) | adrannau 157(3), 159(2) a 160(2) |
| Dyddiad ffeilio (“filing date”) | adran 40 |
| Dyfarniad ACC (“WRA determination”) | adran 52(3) |
| Elusen (“charity”) | adran 85(3) |
| Ffurflen dreth (“tax return”) | adran 192(2) |
| Gwybodaeth warchodedig am drethdalwr (“protected taxpayer information”) | adran 17(3) a (4) |
| Hysbysiad (“notice”) | adran 192(2) |
| Hysbysiad adnabod (“identification notice”) | adran 92(1) |
| Hysbysiad am gais (“notice of request”) | adran 173(1) |
| Hysbysiad cau (“closure notice”) | dran 50(1) (mewn perthynas ag ymholiad i ffurflen dreth) ac adran 75(1) (mewn perthynas ag ymholiad i hawliad) |
| Hysbysiad cyswllt dyledwr (“debtor contact notice”) | adran 93(1) |
| [F1Hysbysiad gwrthweithio arfaethedig (“proposed counteraction notice”) | adran 81F] |
| [F1Hysbysiad gwrthweithio terfynol (“final counteraction notice”) | adran 81G] |
| Hysbysiad gwybodaeth (“information notice”) | adran 83 |
| Hysbysiad trethdalwr (“taxpayer notice”) | adran 86(1) |
| Hysbysiad trydydd parti (“third party notice”) | adran 87(1) |
| Hysbysiad trydydd parti anhysbys (“unidentified third party notice”) | adran 89(1) |
| Hysbysiad ymholiad (“notice of enquiry”) | adran 43(1) (mewn perthynas â ffurflen dreth) ac adran 74(1) (mewn perthynas â hawliad) |
| Llog ad-daliadau (“repayment interest”) | adran 161(3) |
| Llog taliadau hwyr (“late payment interest”) | adran 157(2) |
| Mangre (“premises”) | adran 111 |
| Mangre busnes (“business premises”) | adran 111 |
| [F1Mantais drethiannol (“tax advantage”) | adran 81D] |
| Partneriaeth (“partnership”) | adran 192(2) |
| Penderfyniad apeliadwy (“appealable decision”) | adran 172(2) a (3) |
| [F1Prynwr (“buyer”) | adran 192(2)] |
| Refeniw posibl a gollir (“potential lost revenue”) | adran 134 |
| Rhedeg busnes (“carrying on a business”) | adran 85 |
| [F1Rheol gwrthweithio osgoi trethi cyffredinol (“general anti-avoidance rule”) | adran 81A(2)] |
| Sefyllfa dreth (“tax position”) | adran 84 |
| Setliad contract (“contract settlement”) | adran 192(2) |
| Swyddog perthnasol (“relevant official”) | adran 17(2) |
| [F1Trefniant (mewn perthynas â’r rheol gwrthweithio osgoi trethi cyffredinol) (“arrangement”) | adran 81B(3)A] |
| Treth ddatganoledig (“devolved tax”) | adran 192(2) |
| Trethdalwr datganoledig (“devolved taxpayer”) | adran 192(2) |
| [F3Treth gwarediadau tirlenwi (“landfill disposals tax”) | adran 192(2)] |
| [F1Trefniant osgoi trethi (“tax avoidance arrangement”) | adran 81B] |
| Y tribiwnlys (“the tribunal”) | adran 192(2) |
Diwygiadau Testunol
F1Geiriau yn a. 193 Table 1 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. 71; O.S. 2018/34, ergl. 3
F2Geiriau yn a. 193 wedi eu mewnosod (1.4.2018) gan Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101), rhl. 1(2), Atod. para. 48
F3Geiriau yn a. 193 Table 1 wedi eu mewnosod (25.1.2018) gan Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (anaw 3), a. 97(2), Atod. 4 para. 20; O.S. 2018/35, ergl. 2(z)(iii)
Gwybodaeth Cychwyn
I1A. 193 mewn grym ar 26.4.2016, gweler a. 194(1)(c)