- 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This is the original version (as it was originally enacted).
18Yn adran 58 (amodau ar gyfer gwneud asesiadau ACC)—
(a)yn is-adran (1)(a)—
(i)yn lle “ddau” rhodder “tri”;
(ii)yn lle “(2) a (3)” rhodder “(2), (3) a (3A)”;
(b)yn lle is-adran (3) rhodder—
“(3)Yr ail achos yw—
(a)pan fo ffurflen dreth wedi ei dychwelyd,
(b)pan fo hawl ACC i ddyroddi hysbysiad ymholiad i’r ffurflen dreth wedi dod i ben, neu pan fo wedi cwblhau ei ymholiadau iddi, ac
(c)ar yr adeg y daeth yr hawl honno ar ran ACC i ben neu y cwblhaodd yr ymholiadau hynny, na ellid bod wedi disgwyl yn rhesymol iddo fod yn ymwybodol o’r sefyllfa a grybwyllir yn adran 54 na 55 ar sail gwybodaeth a ddarparwyd i ACC cyn yr adeg honno.”;
(c)ar ôl is-adran (3) mewnosoder—
“(3A)Y trydydd achos yw pan fo ACC yn gwneud addasiad o dan y rheol gyffredinol yn erbyn osgoi trethi (gweler Rhan 3A, ac adran 81E yn benodol).”;
(d)yn is-adran (4)—
(i)ar ôl “ACC”, mewnosoder “yn yr achos cyntaf na’r ail achos”;
(ii)ym mharagraff (a), yn lle “yn y ffurflen dreth” rhodder “mewn ffurflen dreth”.
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