- 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This is the original version (as it was originally enacted).
12Yn adran 43 (hysbysiad ymholiad)—
(a)yn is-adran (1), yn lle’r geiriau o “o 12 mis” i’r diwedd rhodder “ymholiad (ond gweler is-adran (1B)).”;
(b)ar ôl is-adran (1) mewnosoder—
“(1A)Y cyfnod ymholiad ar gyfer ffurflen dreth yw’r cyfnod o 12 mis sy’n dechrau â’r dyddiad perthnasol.
(1B)Ond caiff ACC wneud ymholiad ynghylch ffurflen dreth ar ôl i’r cyfnod ymholiad ddod i ben—
(a)os dychwelir y ffurflen dreth mewn cysylltiad â thrafodiad tir,
(b)ar ôl dychwelyd y ffurflen dreth, os dychwelir ffurflen dreth bellach mewn cysylltiad â’r un trafodiad tir,
(c)os yw ACC wedi dyroddi hysbysiad ymholiad i’r ffurflen dreth bellach, a
(d)os yw ACC yn credu bod angen gwneud ymholiad i’r ffurflen dreth a grybwyllir ym mharagraff (a).”;
(c)yn is-adran (2), ar y dechrau, mewnosoder “At ddibenion is-adran (1A),”;
(d)yn is-adran (3), yn lle’r geiriau “o ganlyniad i ddiwygio’r ffurflen dreth o dan adran 41” rhodder—
“(a)o ganlyniad i ddiwygio’r ffurflen dreth o dan adran 41, neu
(b)yn rhinwedd is-adran (1B)”;
(e)ar ôl is-adran (3) mewnosoder—
“(4)Yn is-adran (1B), ystyr “ffurflen dreth bellach” yw ffurflen dreth bellach a ddychwelir o dan DTTT.”
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