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Nodiadau Esboniadol i Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017

Adran 60 - Ceisiadau gohirio: hysbysiadau o benderfyniadau ACC

76.Mae adran 60 yn darparu’r rheolau ar gyfer yr hysbysiadau y mae’n rhaid i ACC eu dyroddi wrth benderfynu ar gais gohirio. Rhaid i ACC ddyroddi hysbysiad o’i benderfyniad i’r prynwr gan bennu’r swm gohiriedig, dyddiad terfyn disgwyliedig y cyfnod gohirio, unrhyw amodau ac, os yw’r swm gohiriedig yn is na’r cais, y rheswm pam fod ACC wedi penderfynu cytuno i’r swm gohiriedig gwahanol hwnnw. Os gwrthodir y cais, rhaid i ACC ddyroddi hysbysiad i hysbysu’r prynwr am y gwrthodiad a’r rhesymau drosto.

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