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This is the original version (as it was originally made).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.
27.—(1) Mae adran 127 o DCRhT(1) (asesu cosbau o dan Bennod 2) wedi ei diwygio fel a ganlyn.
(2) Yn is-adran (1), ym mharagraff (c), yn lle “neu’r trafodiad” rhodder “, y trafodiad neu’r swm”.
(3) Ar ôl is-adran (6) mewnosoder—
“(6A) Caniateir gwneud asesiad atodol mewn cysylltiad â chosb o dan adran 123A os oedd asesiad cynharach yn gweithredu drwy gyfeirio at danamcangyfrif o’r swm sy’n daladwy mewn cysylltiad â’r credyd treth o dan sylw.
(6B) Os yw asesiad mewn cysylltiad â chosb o dan adran 123A yn seiliedig ar swm y darganfyddir ei fod yn ormodol, caiff ACC ddyroddi hysbysiad i’r person sy’n agored i’r gosb yn diwygio’r asesiad fel ei fod yn seiliedig ar y swm cywir.”
(4) Yn is-adran (7), yn lle “neu (6)” rhodder “, (6) neu (6B)”.
Diwygiwyd adran 127 gan baragraff 46 o Atodlen 23 i DTTT a chan baragraff 14 o Atodlen 4 i DTGT.
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