- 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This is the original version (as it was originally enacted).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)Mae’r adran hon yn gymwys pan fo ACC—
(a)wedi ei fodloni bod person yn bodloni’r amod ar gyfer codi treth mewn cysylltiad â gwarediad trethadwy a wnaed yn rhywle nad yw’n safle tirlenwi awdurdodedig, nac yn rhan o safle o’r fath, a
(b)o’r farn ei bod yn debygol y collir treth os yw’n gweithredu o dan adrannau 48 a 49.
(2)Caiff ACC ddyroddi hysbysiad codi treth i’r person heb ddyroddi hysbysiad rhagarweiniol yn gyntaf.
(3)Rhaid i hysbysiad codi treth a ddyroddir o dan yr adran hon gynnwys—
(a)yr wybodaeth a bennir yn adran 49(5), a
(b)rhesymau ACC dros ddyroddi’r hysbysiad heb ddyroddi hysbysiad rhagarweiniol yn gyntaf.
(4)Ni chaiff ACC ddyroddi hysbysiad codi treth o dan yr adran hon fwy na 4 blynedd ar ôl i ACC ddod yn ymwybodol o unrhyw warediad trethadwy y mae’r hysbysiad yn ymwneud ag ef.
(5)Ni chaiff ACC ychwaith ddyroddi hysbysiad codi treth o dan yr adran hon 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.
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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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