Appealable decision (“penderfyniad apeladwy”)

section 172(2) and (3)

F2Arrangement (in relation to the general anti-avoidance rule) (“trefniant”)

F2section 81B(3)A

F2Artificial (in relation to the general anti-avoidance rule) (“artiffisial”)

F2section 81C

Business assets (“asedau busnes”)

section 111

Business documents (“dogfennau busnes”)

section 111

Business premises (“mangre busnes”)

section 111

F2Buyer (“prynwr”)

F2section 192(2)

Carrying on a business (“rhedeg busnes”)

section 85

Charity (“elusen”)

section 85(3)

Closure notice (“hysbysiad cau”)

section 50(1) (in relation to an enquiry into a tax return) and section 75(1) (in relation to an enquiry into a claim)

Contract settlement (“setliad contract”)

section 192(2)

Debtor contact notice (“hysbysiad cyswllt dyledwr”)

section 93(1)

Devolved tax (“treth ddatganoledig”)

section 192(2)

Devolved taxpayer (“trethdalwr datganoledig”)

section 192(2)

Elected executive member (“aelod gweithredol etholedig”)

section 3(4)(c)

Enactment (“deddfiad”)

section 192(2)

Executive member (“aelod gweithredol”)

section 3(4)(b)

Filing date (“dyddiad ffeilio”)

section 40

F2Final counteraction notice (“hysbysiad gwrthweithio terfynol”)

F2section 81G

Financial year (“blwyddyn ariannol”)

section 192(2)

F2General anti-avoidance rule(“rheol gwrthweithio osgoi trethi cyffredinol”)

F2section 81A(2)

Identification notice (“hysbysiad adnabod”)

section 92(1)

Information notice (“hysbysiad gwybodaeth”)

section 83

F1Landfill disposals tax (“treth gwarediadau tirlenwi”)

F1section 192(2)

F2Land transaction (“trafodiad tir”)

F2section 192(2)

Late payment interest (“llog taliadau hwyr”)

section 157(2)

Late payment interest rate (“cyfradd llog taliadau hwyr”)

section 163(1)

Late payment interest start date (“dyddiad dechrau llog taliadau hwyr”)

sections 157(3), 159(2) and 160(2)

F1LDTA (“DTGT”)

F1section 192(2)

Local authority (“awdurdod lleol”)

section 192(2)

F2LTTA (“DTTT”)

F2section 192(2)

Non-executive member (“aelod anweithredol”)

section 3(4)(a)

Notice (“hysbysiad”)

section 192(2)

Notice of enquiry (“hysbysiad ymholiad”)

section 43(1) (in relation to a tax return) and section 74(1) (in relation to a claim)

Notice of request (“hysbysiad am gais”)

section 173(1)

Partnership (“partneriaeth”)

section 192(2)

Penalty date (“dyddiad cosbi”)

section 122(2)

Potential lost revenue (“refeniw posibl a gollir”)

section 134

Premises (“mangre”)

section 111

F2Proposed counteraction notice (“hysbysiad gwrthweithio arfaethedig”)

F2section 81F

Protected taxpayer information (“gwybodaeth warchodedig am drethdalwr”)

section 17(3) and (4)

Relevant official (“swyddog perthnasol”)

section 17(2)

Repayment interest (“llog ad-daliadau”)

section 161(3)

Repayment interest rate (“cyfradd llog ad-daliadau”)

section 163(2)

Repayment interest start date (“dyddiad dechrau llog ad-daliadau”)

section 161(4)

Settlement agreement (“cytundeb setlo”)

section 184(1)

F2Tax advantage (“mantais drethiannol”)

F2section 81D

F2Tax avoidance arrangement (“trefniant osgoi trethi”)

F2section 81B

F3Tax credit (“credyd treth”)

F3section 192(2)

Tax period (“cyfnod treth”)

section 192(2)

Tax position (“sefyllfa dreth”)

section 84

Tax return (“ffurflen dreth”)

section 192(2)

Taxpayer notice (“hysbysiad trethdalwr”)

section 86(1)

F2TCEA (“DTLlG”)

F2section 192(2)

Third party notice (“hysbysiad trydydd parti”)

section 87(1)

The tribunal (“y tribiwnlys”)

section 192(2)

Unidentified third party notice (“hysbysiad trydydd parti anhysbys”)

section 89(1)

F2Welsh Tax Acts (“Deddfau Trethi Cymru”)

F2section 192(2)

WRA (“ACC”)

section 2(2)

WRA assessment (“asesiad ACC”)

section 56

WRA determination (“dyfarniad ACC”)

section 52(3)