- 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This is the original version (as it was originally enacted).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)Caiff rheoliadau wneud darpariaeth ar gyfer amgylchiadau pan fo person i fod â hawlogaeth i gredyd treth mewn cysylltiad â’r dreth.
(2)Caiff y rheoliadau wneud darpariaeth (ymysg pethau eraill)—
(a)ynghylch amodau y mae hawlogaeth i gredyd i fod yn ddarostyngedig iddynt;
(b)ynghylch swm credyd;
(c)ynghylch y ffordd y mae person sydd â hawlogaeth i gredyd i gael budd ohono (er enghraifft, darpariaeth i dynnu didyniadau o’r dreth a fyddai fel arall i’w chodi ar berson, ac i daliadau gael eu rhoi i berson, mewn amgylchiadau a ragnodir yn y rheoliadau);
(d)ynghylch y weithdrefn ar gyfer hawlio credyd (er enghraifft, darpariaeth ynghylch gwybodaeth sydd i’w darparu gan hawlydd i ategu hawliad);
(e)ynghylch amodau y mae unrhyw fudd mewn cysylltiad â chredyd i fod yn ddarostyngedig iddynt, neu y caiff fod yn ddarostyngedig iddynt, (er enghraifft, amodau sy’n gwneud taliadau neu ad-daliadau i ACC yn ofynnol, o dan amgylchiadau a ragnodir yn y rheoliadau);
(f)ynghylch amgylchiadau y caiff ACC atal credyd oddi tanynt;
(g)sy’n caniatáu i ACC ei gwneud yn ofynnol i wybodaeth a dogfennau gael eu darparu, ac yn caniatáu i ACC archwilio mangreoedd, naill ai mewn cysylltiad â gofyniad a osodir o dan y rheoliadau, neu fel arall at ddiben cadarnhau sefyllfa person o ran hawlogaeth i gredyd, neu o ran gofyniad i roi ad-daliad i ACC o dan y rheoliadau;
(h)ynghylch dyletswyddau i gadw cofnodion a’u storio’n ddiogel;
(i)ar gyfer cosbau mewn cysylltiad ag achosion o fethu â chydymffurfio â gofynion a osodir gan y rheoliadau neu oddi tanynt;
(j)ynghylch adolygiadau ac apelau.
(3)Caiff y rheoliadau ddiwygio neu gymhwyso (gydag addasiadau neu hebddynt) unrhyw ddeddfiad sy’n ymwneud â’r dreth.
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.
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