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Deddf Casglu a Rheoli Trethi (Cymru) 2016

Statws

This is the original version (as it was originally enacted).

Llog taliadau hwyr

157Llog taliadau hwyr ar symiau sy’n daladwy i ACC

(1)Mae’r adran hon yn gymwys i—

(a)unrhyw swm o dreth ddatganoledig, a

(b)unrhyw swm o gosb sy’n ymwneud â threth ddatganoledig,

sy’n daladwy gan berson i ACC.

(2)Os na thelir swm y mae’r adran hon yn gymwys iddo cyn dyddiad dechrau’r llog taliadau hwyr, mae’r swm yn dwyn llog (y cyfeirir ato yn y Rhan hon fel “llog taliadau hwyr”) ar y gyfradd llog taliadau hwyr ar gyfer y cyfnod—

(a)sy’n dechrau â dyddiad dechrau’r llog taliadau hwyr, a

(b)sy’n dod i ben â’r dyddiad talu.

(3)Dyddiad dechrau’r llog taliadau hwyr ar gyfer y swm yw’r dyddiad sy’n dilyn y dyddiad y daw’r swm yn daladwy, yn ddarostyngedig i adrannau 159 a 160.

(4)Mae is-adran (2)(a) yn gymwys hyd yn oed os yw dyddiad dechrau’r llog taliadau hwyr yn ddiwrnod nad yw’n ddiwrnod busnes o fewn ystyr a roddir i “non-business day” yn adran 92 o Ddeddf Biliau Cyfnewid 1882 (p. 61).

(5)Yn yr adran hon, mae i “cyfradd llog taliadau hwyr” yr ystyr a roddir gan adran 163(1).

158Llog taliadau hwyr: atodol

(1)Nid yw llog taliadau hwyr yn daladwy ar log taliadau hwyr.

(2)Mae’r dyddiad talu, mewn perthynas â swm y mae adran 157 yn gymwys iddo, yn cynnwys y dyddiad y caiff ei osod yn erbyn swm sy’n daladwy gan ACC.

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