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Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017
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40Pŵer i amrywio cyfnod cyfrifyddu neu ddyddiad ffeilio
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(1)Caiff ACC amrywio—
(a)hyd cyfnod cyfrifyddu;
(b)dyddiad ffeilio ffurflen dreth.
(2)Gwneir amrywiad drwy ddyroddi hysbysiad i’r person y mae’r amrywiad yn gymwys iddo.
(3)Rhaid i’r hysbysiad nodi manylion yr amrywiad.
(4)Caiff ACC ddyroddi hysbysiad o dan yr adran hon naill ai—
(a)ar gais person sy’n cyflawni gweithrediadau trethadwy neu sy’n bwriadu gwneud hynny, neu
(b)ar ei gymhelliad ei hun.
(5)Rhaid i gais i amrywio gael ei gyflwyno mewn ysgrifen.
(6)Os yw ACC yn gwrthod cais i amrywio, rhaid iddo ddyroddi hysbysiad am ei benderfyniad i’r person a wnaeth y cais.
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