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- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)Rhaid i’r prynwr mewn trafodiad tir ddychwelyd ffurflen dreth i ACC—
(a)os yw adran 19 neu 20 (cydnabyddiaeth ddibynnol, ansicr neu heb ei chanfod) yn gymwys i’r trafodiad, neu i unrhyw drafodiad y mae’r trafodiad yn drafodiad cysylltiol mewn perthynas ag ef,
(b)os ceir digwyddiad a grybwyllir yn is-adran (2), ac
(c)os effaith y digwyddiad yw—
(i)y daw’r trafodiad yn hysbysadwy,
(ii)bod treth ychwanegol yn daladwy mewn cysylltiad â’r trafodiad, neu
(iii)bod treth yn daladwy mewn cysylltiad â’r trafodiad pan nad oedd unrhyw dreth yn daladwy.
(2)Y digwyddiadau yw—
(a)yn achos cydnabyddiaeth ddibynnol, ceir digwyddiad dibynnol neu daw’n eglur na fydd yn digwydd, neu
(b)yn achos cydnabyddiaeth ansicr neu heb ei chanfod, caiff swm sy’n berthnasol i gyfrifo’r gydnabyddiaeth, neu unrhyw randaliad o gydnabyddiaeth, ei ganfod.
(3)Rhaid i ffurflen dreth a ddychwelir o dan yr adran hon—
(a)cael ei dychwelyd cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod ar ôl diwrnod y digwyddiad a grybwyllir yn is-adran (2), a
(b)cynnwys hunanasesiad.
(4)Er gwaethaf adran 157(3) o DCRhT (llog taliadau hwyr), dyddiad dechrau’r llog taliadau hwyr mewn perthynas â swm—
(a)sydd wedi ei ddatgan mewn ffurflen dreth a ddychwelwyd o dan yr adran hon fel y dreth sy’n daladwy,
(b)sy’n daladwy o ganlyniad i ddiwygiad neu gywiriad i ffurflen dreth o’r fath,
(c)sy’n daladwy o ganlyniad i asesiad a wneir yn ychwanegol at ffurflen dreth o’r fath, neu
(d)sy’n daladwy o ganlyniad i ddyfarniad neu asesiad a wneir yn lle ffurflen dreth o’r fath,
yw’r diwrnod ar ôl diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod ar ôl y dyddiad y mae’r trafodiad yn cael effaith (ac mae Pennod 1 o Ran 6 o’r Ddeddf honno i’w darllen yn unol â hynny).
(5)Caiff Gweinidogion Cymru drwy reoliadau ddiwygio is-adran (4) er mwyn rhoi cyfnod gwahanol yn lle’r cyfnod a bennir yno am y tro.
(6)Nid yw’r adran hon yn gymwys i’r graddau y mae’r gydnabyddiaeth drethadwy ar ffurf—
(a)rhent (gweler Atodlen 6);
(b)blwydd-dal y mae adran 21 yn gymwys iddo.
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