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- Original (As made) - English
- Original (As made) - Welsh
This is the original version (as it was originally made). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
11.—(1) Mae adran 45 o DCRhT(1) (diwygio ffurflen dreth yn ystod ymholiad er mwyn osgoi colli treth) wedi ei diwygio fel a ganlyn.
(2) Ar ôl is-adran (1) mewnosoder—
“(1A) Os yw ACC, yn ystod y cyfnod pan fo ymholiad i ffurflen dreth yn mynd rhagddo, yn dod i’r casgliad—
(a)bod swm y credyd treth a hawliwyd yn y ffurflen dreth yn ormodol, a
(b)ei bod yn debygol, oni chaiff y ffurflen dreth ei diwygio ar unwaith, y collir treth ddatganoledig,
caiff ACC ddiwygio’r ffurflen dreth drwy ddyroddi hysbysiad i’r person a’i dychwelodd fel nad yw’r swm a hawlir yn ormodol mwyach.”
(3) Yn is-adran (2)—
(a)mae’r geiriau o “nid yw is-adran (1) yn gymwys” hyd at y diwedd yn dod yn baragraff (a);
(b)ar ddiwedd y paragraff hwnnw mewnosoder
“, a
(b)nid yw is-adran (1A) yn gymwys ond i’r graddau y mae’r swm gormodol i’w briodoli i’r diwygiad.”
(4) Yn is-adran (3), ar ôl “is-adran (1)” mewnosoder “neu (1A)”.
Diwygiwyd adran 45 gan baragraff 13 o Atodlen 23 i Ddeddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1).
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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.
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