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(1)Yn adran 11(5) o [F1DTLlG] (penderfyniadau a eithrir o’r hawl i apelio i’r Uwch Dribiwnlys), ar ôl paragraff (c) mewnosoder—
“(ca)any decision of the First-tier Tribunal under section 88, 89(3) or 92(3) of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (approval for Welsh Revenue Authority to issue certain information notices),
(cb)any decision of the First-tier Tribunal under section 108 of that Act (approval for Welsh Revenue Authority to inspect premises),”.
(2)Yn adran 13(8) o’r Ddeddf honno (penderfyniadau a eithrir o’r hawl i apelio i’r Llys Apêl etc.), ar ôl paragraff (b) mewnosoder—
“(ba)any decision of the Upper Tribunal under section 88, 89(3) or 92(3) of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (approval for Welsh Revenue Authority to issue certain information notices),
(bb)any decision of the Upper Tribunal under section 108 of that Act (approval for Welsh Revenue Authority to inspect premises),”.
Diwygiadau Testunol
F1Gair yn a. 116(1) wedi ei amnewid (25.1.2018) gan Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (anaw 1), a. 81(2)(3), Atod. 23 para. 38; O.S. 2018/34, ergl. 2(b)(i)
Gwybodaeth Cychwyn
I1A. 116 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I2A. 116 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(c)