- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)Mae’r adran hon yn gymwys—
(a)pan fo gan ACC reswm i gredu bod treth ddatganoledig i’w chodi ar berson,
(b)pan na fo’r person wedi dychwelyd ffurflen dreth mewn perthynas â’r dreth ddatganoledig sydd i’w chodi, ac
(c)pan fo’r dyddiad ffeilio perthnasol wedi mynd heibio.
(2)Ystyr “y dyddiad ffeilio perthnasol” yw’r dyddiad erbyn pryd y mae ACC yn credu yr oedd yn ofynnol dychwelyd ffurflen dreth.
(3)Caiff ACC wneud dyfarniad (“dyfarniad ACC”) ynghylch swm y dreth ddatganoledig sydd i’w chodi ar y person, ym marn ACC.
(4)Rhaid dyroddi hysbysiad am y dyfarniad i’r person.
(5)Rhaid i’r person dalu’r dreth ddatganoledig sy’n daladwy o ganlyniad i ddyfarniad ACC cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir hysbysiad am y dyfarniad.
(6)Ni chaniateir gwneud dyfarniad ACC dros 4 blynedd ar ôl y dyddiad perthnasol.
(7)Y dyddiad perthnasol yw—
(a)y dyddiad ffeilio perthnasol, neu
(b)unrhyw ddyddiad arall y caiff Gweinidogion Cymru ei ragnodi drwy reoliadau.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: