Golwg cyfnod mewn amser fel yr oedd ar 25/05/2018.
Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017, Adran 48.
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)Caiff ACC ddyroddi hysbysiad rhagarweiniol i berson os ymddengys i ACC—
(a)bod gwarediad trethadwy wedi ei wneud yn rhywle nad yw’n safle tirlenwi awdurdodedig, nac yn rhan o safle o’r fath, a
(b)bod y person yn bodloni’r amod ar gyfer codi treth mewn cysylltiad â’r gwarediad (gweler adran 47).
(2)Rhaid i hysbysiad rhagarweiniol—
(a)nodi’r tir lle yr ymddengys fod y gwarediad trethadwy wedi ei wneud;
(b)disgrifio amgylchiadau’r gwarediad a natur y deunydd a waredwyd, i’r graddau y maent yn hysbys i ACC;
(c)datgan pryd yr ymddengys y gwnaed y gwarediad, ac os yw ACC wedi amcangyfrif pryd y gwnaed y gwarediad, esbonio sut y mae ACC wedi amcangyfrif hynny;
(d)esbonio pam fod ACC o’r farn fod y person y dyroddir yr hysbysiad iddo yn bodloni’r amod ar gyfer codi treth mewn cysylltiad â’r gwarediad;
(e)datgan swm y dreth y bwriedir ei godi ar y gwarediad;
(f)esbonio sut y cyfrifwyd y swm hwnnw, gan gynnwys y dull a ddefnyddiodd ACC i bennu pwysau trethadwy’r deunydd a waredwyd.
(3)Rhaid i hysbysiad rhagarweiniol hefyd hysbysu’r person y’i dyroddir iddo—
(a)y dyroddir hysbysiad o dan adran 49 ar ôl diwedd 45 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir yr hysbysiad rhagarweiniol,
(b)y caiff y person wneud cais i ACC ymestyn y cyfnod hwnnw, ac
(c)y caiff y person gyflwyno sylwadau ysgrifenedig i ACC unrhyw bryd cyn y dyroddir hysbysiad o dan adran 49.
(4)Caiff un hysbysiad rhagarweiniol ymwneud â mwy nag un gwarediad trethadwy neu â nifer heb ei ganfod o warediadau trethadwy.
(5)Ni chaiff ACC ddyroddi hysbysiad rhagarweiniol fwy na 4 blynedd ar ôl i ACC ddod yn ymwybodol o unrhyw warediad trethadwy y mae’r hysbysiad yn ymwneud ag ef.
(6)Ni chaiff ACC ychwaith ddyroddi hysbysiad rhagarweiniol fwy nag 20 mlynedd ar ôl yr adeg yr ymddengys i ACC y gwnaed unrhyw warediad trethadwy y mae’r hysbysiad yn ymwneud ag ef.
Gwybodaeth Cychwyn
I1A. 48 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 97(2)
I2A. 48 mewn grym ar 1.4.2018 gan O.S. 2018/35, ergl. 3
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