- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Casglu a Rheoli Trethi (Cymru) 2016, Croes Bennawd: Cosbau am fethu â chydymffurfio neu am rwystro.
Efallai na fydd deddfwriaeth ddiwygiedig sydd ar y safle hwn yn gwbl gyfoes. Ar hyn o bryd mae unrhyw newidiadau neu effeithiau hysbys a wnaed gan ddeddfwriaeth ddilynol wedi'u gwneud i destun y ddeddfwriaeth yr ydych yn edrych arni gan y tîm golygyddol. Gweler 'Cwestiynau Cyffredin' am fanylion ynglŷn â'r amserlenni ar gyfer nodi a chofnodi effeithiau newydd ar y safle hwn.
(1)Mae’r adran hon yn gymwys i berson—
(a)sy’n methu â chydymffurfio â hysbysiad gwybodaeth,
(b)sy’n rhwystro ACC yn fwriadol yn ystod ymchwiliad, neu wrth iddo arfer pŵer, a gymeradwywyd gan y tribiwnlys o dan adran 108,
(c)sy’n rhwystro ACC yn fwriadol wrth iddo arfer ei bŵer o dan adran 113(3), neu
(d)sy’n methu â chydymffurfio o fewn cyfnod rhesymol â gofyniad o dan adran 113(5).
(2)Mae’r person yn agored i gosb o £300.
(3)Mae’r cyfeiriad at berson sy’n methu â chydymffurfio â hysbysiad gwybodaeth yn cynnwys person sy’n celu, yn difa, neu fel arall yn cael gwared â dogfen (neu sy’n trefnu i’w chelu, i’w difa neu i gael gwared arni) yn groes i adran 114 neu 115.
Gwybodaeth Cychwyn
I1A. 146 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I2A. 146 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(d)
(1)Mae’r adran hon yn gymwys os yw’r methiant neu’r rhwystr a grybwyllir yn adran 146(1) yn parhau ar ôl y diwrnod y dyroddir hysbysiad am gosb o dan adran 153(1)(b) mewn cysylltiad â’r methiant neu’r rhwystr.
(2)Ond nid yw’r adran hon yn gymwys—
(a)os yw’r methiant yn gysylltiedig â hysbysiad cyswllt dyledwr, neu
(b)os yw penderfyniad sy’n ymwneud â’r gosb o dan adran 146 mewn cysylltiad â’r methiant neu’r rhwystr yn destun—
(i)adolygiad nad yw hysbysiad am ei gasgliadau wedi ei ddyroddi hyd yma, neu
(ii)apêl nad yw wedi ei dyfarnu’n derfynol neu ei thynnu’n ôl hyd yma.
(3)Mae’r person yn agored i gosb bellach neu gosbau pellach heb fod yn fwy na £60 am bob diwrnod y mae’r methiant neu’r rhwystr yn parhau.
Gwybodaeth Cychwyn
I3A. 147 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I4A. 147 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(d)
Ni chyfyd rhwymedigaeth i gosb o dan adran 146 neu 147 mewn cysylltiad â methiant person i wneud unrhyw beth yr oedd ofynnol ei wneud o fewn cyfnod cyfyngedig os gwnaeth y person hynny o fewn unrhyw gyfnod pellach (os o gwbl) a ganiatawyd gan ACC.
Gwybodaeth Cychwyn
I5A. 148 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I6A. 148 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(d)
(1)Nid oes rhwymedigaeth i gosb o dan adran 146 neu 147 os yw’r person yn bodloni ACC neu (drwy apêl) y tribiwnlys bod esgus rhesymol am y methiant neu am rwystro ACC.
(2)At ddibenion yr adran hon—
(a)nid yw prinder arian yn esgus rhesymol oni bai y gellir priodoli hynny i ddigwyddiadau sydd y tu hwnt i reolaeth y person;
(b)pan fo’r person yn dibynnu ar berson arall i wneud unrhyw beth, nid yw hynny’n esgus rhesymol oni bai bod y person cyntaf wedi cymryd gofal rhesymol i osgoi’r methiant neu’r rhwystr;
(c)os oedd gan y person esgus rhesymol am y methiant neu’r rhwystr ond bod yr esgus wedi dod i ben, mae’r person i’w drin fel pe bai wedi parhau i fod â’r esgus os caiff y methiant ei gywiro, neu os daw’r rhwystr i ben, heb oedi afresymol ar ôl i’r esgus ddod i ben.
Gwybodaeth Cychwyn
I7A. 149 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I8A. 149 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(d)
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