- 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This is the original version (as it was originally enacted).
7Yn adran 108 (cymeradwyaeth y tribiwnlys i archwilio mangre)—
(a)yn is-adran (1)(a), ar ôl “103“ mewnosoder “, 103A, 103B”;
(b)yn is-adran (1)(b), ar ôl “103” mewnosoder “, 103A neu 103B”;
(c)yn is-adran (2), ar ôl “103” mewnosoder “, 103A neu 103B”;
(d)yn is-adran (4), yn lle’r geiriau o “103” i ddiwedd paragraff (a) (ond heb gynnwys y gair “a” ar ôl y paragraff hwnnw) rhodder “103, 103A neu 103B—
(a)onid yw’n fodlon bod y gofyniad cymwys wedi ei fodloni,”;
(e)ar ôl is-adran (4) mewnosoder—
“(4A)Y gofyniad cymwys yw—
(a)yn achos archwiliad o fangre busnes person o dan adran 103, bod gan ACC sail dros gredu ei bod yn ofynnol archwilio’r fangre at ddiben gwirio sefyllfa dreth y person;
(b)yn achos archwiliad o fangre busnes person o dan adran 103A, bod gan ACC sail dros gredu bod yr amodau a nodir yn is-adrannau (2) a (3) o’r adran honno wedi eu bodloni;
(c)yn achos archwiliad o fangre o dan adran 103B, bod gan ACC sail dros gredu’r materion a nodir yn is-adran (1) o’r adran honno.”
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