- 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This is the original version (as it was originally enacted).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)Mae’r adran hon yn gymwys pan fo—
(a)ACC wedi dyroddi hysbysiad rhagarweiniol i berson o dan adran 48, a
(b)y cyfnod o 45 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddwyd yr hysbysiad, neu unrhyw gyfnod hwy y cytunodd ACC iddo, wedi dod i ben.
(2)Rhaid i ACC naill ai—
(a)dyroddi hysbysiad codi treth i’r person mewn cysylltiad ag unrhyw un neu ragor o’r gwarediadau y mae’r hysbysiad rhagarweiniol yn ymwneud â hwy, neu
(b)dyroddi hysbysiad i’r person sy’n datgan nad yw’n bwriadu dyroddi hysbysiad codi treth i’r person mewn cysylltiad â’r gwarediadau hynny.
(3)Ni chaiff ACC ddyroddi hysbysiad codi treth i berson onid yw’n fodlon—
(a)bod gwarediad trethadwy wedi ei wneud yn rhywle nad yw’n safle tirlenwi awdurdodedig, nac yn rhan o safle o’r fath, a
(b)bod y person yn bodloni’r amod ar gyfer codi treth ar y gwarediad.
(4)Wrth benderfynu pa un ai i ddyroddi hysbysiad codi treth i berson ai peidio, rhaid i ACC roi sylw i unrhyw sylwadau ysgrifenedig a gyflwynwyd gan y person.
(5)Rhaid i hysbysiad codi treth—
(a)rhoi manylion y gwarediad neu’r gwarediadau trethadwy y mae’r hysbysiad yn ymwneud ag ef neu â hwy;
(b)esbonio pam fod ACC wedi ei fodloni bod y person y dyroddir yr hysbysiad iddo yn bodloni’r amod ar gyfer codi treth mewn cysylltiad â’r gwarediad neu’r gwarediadau;
(c)datgan swm y dreth sydd i’w godi ar y gwarediad neu’r gwarediadau;
(d)esbonio sut y cyfrifwyd y swm hwnnw, gan gynnwys y dull a ddefnyddiodd ACC i bennu pwysau trethadwy’r deunydd a waredwyd;
(e)hysbysu’r person am yr hawl i ofyn am adolygiad a’r hawl i apelio yn erbyn yr hysbysiad o dan Ran 8 o DCRhT.
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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