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Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Casglu a Rheoli Trethi (Cymru) 2016, Croes Bennawd: Asesu treth a gollir neu ad-daliad gormodol.
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.
Os daw ACC i’r casgliad—
(a)nad aseswyd swm o dreth ddatganoledig y dylid bod wedi ei asesu fel treth ddatganoledig sydd i’w chodi ar berson,
(b)bod asesiad o’r dreth ddatganoledig sydd i’w chodi ar berson yn annigonol neu wedi dod yn annigonol, neu
(c)bod [F1rhyddhad] mewn perthynas â threth ddatganoledig wedi ei hawlio neu wedi ei roi, sy’n ormodol neu wedi dod yn ormodol,
caiff ACC asesu’r swm neu’r swm pellach y dylid ei godi yn ei farn ef er mwyn gwneud iawn am y dreth ddatganoledig a gollir.
Diwygiadau Testunol
F1Gair yn a. 54(c) wedi ei amnewid (1.4.2018) gan Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (anaw 1), a. 81(2)(3), Atod. 23 para. 17; O.S. 2018/34, ergl. 3
Gwybodaeth Cychwyn
I1A. 54 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I2A. 54 mewn grym ar 1.4.2018 gan O.S. 2018/33, ergl. 3
(1)Os ad-dalwyd swm o dreth ddatganoledig i berson, ond na ddylid bod wedi ei ad-dalu iddo, caniateir asesu ac adennill y swm hwnnw fel pe bai’n dreth ddatganoledig nas talwyd.
(2)Os gwnaed yr ad-daliad gyda llog, caiff y swm a asesir ac a adenillir gynnwys swm y llog na ddylid bod wedi ei dalu.
Gwybodaeth Cychwyn
I3A. 55 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I4A. 55 mewn grym ar 1.4.2018 gan O.S. 2018/33, ergl. 3
Os yw ACC yn dod i’r casgliad—
(a)mewn perthynas â swm o gredyd treth sydd wedi ei osod yn erbyn swm o dreth y byddai fel arall wedi bod yn ofynnol i berson ei dalu—
(i)na ddylid fod wedi ei osod yn erbyn y swm o dreth, neu
(ii)ei fod wedi mynd yn ormodol,
(b)mewn perthynas â swm a dalwyd i berson mewn cysylltiad â chredyd treth—
(i)na ddylid fod wedi ei dalu, neu
(ii)ei fod wedi mynd yn ormodol, neu
(c)nad yw swm y mae’n ofynnol i berson ei dalu i ACC mewn cysylltiad â chredyd treth wedi ei dalu,
caiff ACC wneud asesiad o’r swm y dylid bod wedi ei dalu i ACC, ym marn ACC, er mwyn unioni’r mater.]
Diwygiadau Testunol
F2A. 55A wedi ei fewnosod (1.4.2018) gan Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101), rhl. 1(2), Atod. para. 12
Yn y Ddeddf hon, ystyr “asesiad ACC” yw asesiad o dan adran 54 [F3, 55 neu 55A].
Diwygiadau Testunol
F3Geiriau yn a. 56 wedi eu hamnewid (1.4.2018) gan Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101), rhl. 1(2), Atod. para. 13
Gwybodaeth Cychwyn
I5A. 56 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I6A. 56 mewn grym ar 1.4.2018 gan O.S. 2018/33, ergl. 3
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