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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 93.
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)Ni chaiff ACC ddyroddi hysbysiad (“hysbysiad cyswllt dyledwr”) sy’n ei gwneud yn ofynnol i berson (“y trydydd parti”) ddarparu manylion cyswllt person arall (“y dyledwr”) oni fo amodau 1 i 5 wedi eu bodloni.
(2)Amod 1 yw bod swm ar ffurf—
(a)treth ddatganoledig,
(b)llog ar dreth ddatganoledig,
(c)cosb sy’n ymwneud â threth ddatganoledig, F1...
(d)llog ar gosb sy’n ymwneud â threth ddatganoledig,
[F2(e)taliad mewn cysylltiad â chredyd treth, neu
(f)llog ar daliad mewn cysylltiad â chredyd treth,]
yn daladwy gan y dyledwr i ACC o dan ddeddfiad neu setliad contract.
(3)Amod 2 yw bod angen manylion cyswllt y dyledwr ar ACC at ddiben casglu’r swm hwnnw.
(4)Amod 3 yw ei bod yn rhesymol ei gwneud yn ofynnol i’r trydydd parti ddarparu’r manylion.
(5)Amod 4 yw—
(a)bod y trydydd parti yn gorff corfforaethol neu’n gymdeithas anghorfforedig, neu
(b)bod gan ACC sail dros gredu bod y trydydd parti wedi cael y manylion yng nghwrs rhedeg busnes.
(6)Amod 5 yw nad oes unrhyw beth yn adrannau 97 i 102 yn rhwystro ACC rhag ei gwneud yn ofynnol i’r trydydd parti ddarparu’r manylion.
(7)Ond ni chaiff ACC ddyroddi hysbysiad cyswllt dyledwr—
(a)os yw’r trydydd parti yn elusen ac y daeth y manylion i’w law yng nghwrs darparu gwasanaethau di-dâl, neu
(b)os nad yw’r trydydd parti yn elusen ond y daeth y manylion i’w law yng nghwrs darparu gwasanaethau ar ran elusen sy’n ddi-dâl i’r sawl sy’n derbyn y gwasanaeth.
(8)Yn yr adran hon, ystyr “manylion cyswllt”, mewn perthynas â pherson, yw cyfeiriad y person ac unrhyw wybodaeth arall ynghylch sut y gellir cysylltu â’r person.
Diwygiadau Testunol
F1Gair yn a. 93(2) wedi ei hepgor (1.4.2018) yn rhinwedd Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101), rhl. 1(2), Atod. para. 20(a)
F2A. 93(2)(e)(f) wedi ei fewnosod (1.4.2018) gan Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101), rhl. 1(2), Atod. para. 20(b)
Gwybodaeth Cychwyn
I1A. 93 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I2A. 93 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(c)
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