- Latest available (Revised) - English
- 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This is the original version (as it was originally enacted).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 ACC gadw cofrestr o bersonau sy’n cyflawni gweithrediadau trethadwy.
(2)Mae person yn cyflawni gweithrediadau trethadwy os yw’r person yn weithredwr safle tirlenwi awdurdodedig lle y gwneir gwarediadau trethadwy.
(3)Rhaid i gofnod person ar y gofrestr gynnwys yr wybodaeth a bennir yn Atodlen 2.
(4)Caiff y gofrestr gynnwys unrhyw wybodaeth arall y mae ACC o’r farn ei bod yn briodol at ddibenion casglu a rheoli’r dreth.
(5)Caiff ACC gyhoeddi gwybodaeth sydd wedi ei chynnwys yn y gofrestr.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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