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Rheoliadau Tatws sy'n Tarddu o'r Aifft (Cymru) 2004
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Pwerau archwilydd
5.—(1) Nid yw darpariaethau'r rheoliad hwn yn lleihau effaith y pwerau a roddwyd i archwilydd gan y Gorchymyn.
(2) Pan fo ganddo sail resymol dros amau bod rheoliad 4(1) wedi'i dorri neu'n debyg o gael ei dorri, caiff archwilydd arfer y pŵer a roddwyd gan erthygl 22(2) o'r Gorchymyn o'i ddarllen ynghyd ag erthygl 24(1) i (3) o'r Gorchymyn, fel petai taten sy'n tarddu o'r Aifft yn blanhigyn sy'n cael ei gadw neu ei symud yn groes i'r Gorchymyn.
(3) Bydd unrhyw hysbysiad a gyflwynir yn rhinwedd paragraff (2) yn cael effaith fel petai wedi'i gyflwyno o dan erthygl 22(2) o'r Gorchymyn a bydd erthyglau 24(4) i (6), 26 i 28, 32 a 33(1)(b) ac (c) a (6) o'r Gorchymyn yn gymwys yn unol â hynny.
(4) Caiff archwilydd, er mwyn gwirio cydymffurfedd â rheoliad 4(1), arfer y pwerau a roddwyd gan erthygl 25 o'r Gorchymyn, fel petai'n gwirio cydymffurfedd â'r Gorchymyn.
(5) Bydd arfer pŵer yn rhinwedd paragraff (4) yn cael ei drin fel arfer y pŵ er at ddibenion y Gorchymyn a bydd erthyglau 28 a 33(1)(c) yn gymwys yn unol â hynny.
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