Deddf Casglu a Rheoli Trethi (Cymru) 2016
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Newidiadau dros amser i: Adran 88
No versions valid at: 18/10/2017
Alternative versions:
- 25/01/2018- Amendment
- 18/10/2017
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Golwg cyfnod mewn amser fel yr oedd ar 18/10/2017. Nid yw'r fersiwn hon o'r ddarpariaeth hon yn ddilys ar gyfer y pwynt hwn mewn amser.
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Newidiadau i ddeddfwriaeth:
Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Casglu a Rheoli Trethi (Cymru) 2016, Adran 88.
Changes to Legislation
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.
Valid from 25/01/2018
88Cymeradwyaeth y tribiwnlys i hysbysiadau trethdalwr a hysbysiadau trydydd partiLL+C
(1)Caiff ACC wneud cais i’r tribiwnlys am gymeradwyaeth i ddyroddi hysbysiad trethdalwr neu hysbysiad trydydd parti i berson (“y derbynnydd”) heb i hysbysiad am y cais gael ei anfon at y derbynnydd.
(2)Os nad anfonir hysbysiad am y cais am gymeradwyaeth at y derbynnydd, ni chaiff y tribiwnlys gymeradwyo dyroddi’r hysbysiad trethdalwr neu’r hysbysiad trydydd parti oni fo’n fodlon—
(a)bod—
(i)yn achos hysbysiad trethdalwr, gofynion adran 86(1), neu
(ii)yn achos hysbysiad trydydd parti, gofynion adran 87(1),
wedi eu bodloni, a
(b)y gallai anfon hysbysiad am y cais am gymeradwyaeth at y derbynnydd fod wedi niweidio’r gwaith o asesu neu gasglu trethi datganoledig.
(3)Os hysbyswyd y derbynnydd am y cais am gymeradwyaeth, ni chaiff y tribiwnlys gymeradwyo dyroddi’r hysbysiad trethdalwr neu’r hysbysiad trydydd parti oni fo’r amodau canlynol wedi eu bodloni—
(a)bod y tribiwnlys yn fodlon bod—
(i)yn achos hysbysiad trethdalwr, gofynion adran 86(1), neu
(ii)yn achos hysbysiad trydydd parti, gofynion adran 87(1),
wedi eu bodloni,
(b)bod y derbynnydd wedi cael gwybod bod yr wybodaeth neu’r dogfennau y cyfeirir atynt yn yr hysbysiad trethdalwr neu’r hysbysiad trydydd parti yn ofynnol ac wedi cael cyfle rhesymol i wneud sylwadau i ACC,
(c)bod crynodeb o unrhyw sylwadau a wnaed wedi eu darparu i’r tribiwnlys, a
(d)yn achos hysbysiad trydydd parti, bod crynodeb o’r rhesymau pam fod yr wybodaeth neu’r dogfennau yn ofynnol gan ACC wedi ei ddarparu i’r trethdalwr.
(4)Ond caiff y tribiwnlys ddatgymhwyso gofynion paragraff (b) neu (d) o is-adran (3) i’r graddau y mae’n fodlon y gallai cymryd y camau a bennir yn y paragraff niweidio’r gwaith o asesu neu gasglu trethi datganoledig.
(5)Wrth gymeradwyo dyroddi hysbysiad trethdalwr neu hysbysiad trydydd parti, caiff y tribiwnlys wneud unrhyw addasiadau i’r hysbysiad ag y bo’n briodol yn ei farn.
Gwybodaeth Cychwyn
I1A. 88 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
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