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Nodiadau Esboniadol i Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017

Adran 72 – Atebolrwydd cynrychiolwyr personol

141.Pan fo gweithredwr safle tirlenwi wedi marw, mae adran 72 yn caniatáu i unrhyw gosb a all fod wedi ei hasesu ar y gweithredwr gael ei hasesu ar gynrychiolwyr personol y gweithredwr.

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