Golwg cyfnod mewn amser fel yr oedd ar 25/01/2018. Nid yw'r fersiwn hon o'r ddarpariaeth hon yn cael effaith mwyach.
Rydych yn edrych ar yr eitem hon o ddeddfwriaeth fel yr oedd ar bwynt penodol mewn amser. Yn gyffredinol, mae 'ddim yn cael effaith mwyach' yn golygu bod y ddarpariaeth hon wedi'i diddymu. Edrychwch ar yr anodiadau ar ddiwedd y ddarpariaeth am ragor o wybodaeth. Nid oes unrhyw fersiynau dilynol o'r ddarpariaeth hon yn bodoli.
Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Casglu a Rheoli Trethi (Cymru) 2016, Adran 158.
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)Mae’r adran hon yn gymwys at ddibenion adrannau 157 [F3, 157A a 157B].
(2)Nid yw llog taliadau hwyr yn daladwy ar log taliadau hwyr.
(3)Caiff dyddiad dechrau llog taliadau hwyr fod yn ddiwrnod nad yw’n ddiwrnod busnes o fewn ystyr adran 92 o Ddeddf Biliau Cyfnewid 1882 (p. 61).
(4)Mae’r dyddiad talu, mewn perthynas â swm, yn cynnwys y dyddiad y caiff y swm ei osod yn erbyn swm sy’n daladwy gan ACC.
(5)Mae i “cyfradd llog taliadau hwyr” yr ystyr a roddir gan adran 163(1).]
Diwygiadau Testunol
F1A. 157 cross-heading wedi ei hepgor (25.1.2018) yn rhinwedd Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (anaw 1), a. 81(2)(3), Atod. 23 para. 57; O.S. 2018/34, ergl. 2(b)(ii)
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