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Deddf Casglu a Rheoli Trethi (Cymru) 2016
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54Asesu treth a gollir
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Os daw ACC i’r casgliad—
(a)nad aseswyd swm o dreth ddatganoledig y dylid bod wedi ei asesu fel treth ddatganoledig sydd i’w chodi ar berson,
(b)bod asesiad o’r dreth ddatganoledig sydd i’w chodi ar berson yn annigonol neu wedi dod yn annigonol, neu
(c)bod ymwared mewn perthynas â threth ddatganoledig wedi ei hawlio neu wedi ei roi, sy’n ormodol neu wedi dod yn ormodol,
caiff ACC asesu’r swm neu’r swm pellach y dylid ei godi yn ei farn ef er mwyn gwneud iawn am y dreth ddatganoledig a gollir.
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