- 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, Adran 139.
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)Caiff ACC ostwng cosb sy’n daladwy o dan y Bennod hon pan fo person yn gwneud datgeliad cymwys.
(2)Ystyr “datgeliad cymwys” yw datgelu—
(a)anghywirdeb sy’n berthnasol i rwymedigaeth person i dreth ddatganoledig,
(b)bod gwybodaeth ffug wedi ei darparu, neu wybodaeth wedi ei hatal, sy’n berthnasol i rwymedigaeth person i dreth ddatganoledig, F1...
(c)methiant i ddatgelu tanasesiad mewn cysylltiad â threth ddatganoledig,
[F2(d)anghywirdeb sy’n berthnasol i hawlogaeth person i gredyd treth neu atebolrwydd person i dalu swm mewn cysylltiad â chredyd treth,
(e)bod gwybodaeth ffug wedi ei darparu, neu wybodaeth wedi ei hatal, sy’n berthnasol i hawlogaeth person i gredyd treth neu atebolrwydd person i dalu swm mewn cysylltiad â chredyd treth, neu
(f)methiant i ddatgelu tanasesiad mewn cysylltiad ag atebolrwydd person i dalu swm mewn cysylltiad â chredyd treth.]
(3)Mae person yn gwneud datgeliad cymwys drwy—
(a)dweud wrth ACC amdano,
(b)rhoi cymorth rhesymol i ACC wrth feintioli—
(i)yr anghywirdeb,
(ii)yr anghywirdeb sydd i’w briodoli i ddarparu gwybodaeth ffug neu gelu gwybodaeth, neu
(iii)y tanasesiad, ac
(c)caniatáu i ACC weld cofnodion at ddiben sicrhau bod—
(i)yr anghywirdeb,
(ii)yr anghywirdeb sydd i’w briodoli i ddarparu gwybodaeth ffug neu atal gwybodaeth, neu
(iii)y tanasesiad,
yn cael ei gywiro’n llawn.
(4)Wrth ostwng cosb o dan yr adran hon, caiff ACC ystyried—
(a)pa un a oedd y datgeliad wedi ei gymell neu’n ddigymell, a
(b)ansawdd y datgeliad.
(5)Mae datgelu gwybodaeth berthnasol—
(a)yn “ddigymell” os caiff ei wneud ar adeg pan nad oes gan y person sy’n datgelu unrhyw reswm i gredu bod ACC wedi darganfod neu ar fin darganfod yr anghywirdeb, bod gwybodaeth ffug wedi ei darparu neu bod gwybodaeth wedi ei hatal, neu’r tanasesiad, a
(b)fel arall, “wedi ei gymell”.
(6)Mae “ansawdd”, mewn perthynas â datgelu, yn cynnwys amseriad, natur a graddau.
Diwygiadau Testunol
F1Gair yn a. 139(2) wedi ei hepgor (1.4.2018) yn rhinwedd Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101), rhl. 1(2), Atod. para. 34(a)
F2A. 139(2)(d)-(f) wedi ei fewnosod (1.4.2018) gan Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101), rhl. 1(2), Atod. para. 34(b)
Gwybodaeth Cychwyn
I1A. 139 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I2A. 139 mewn grym ar 1.4.2018 gan O.S. 2018/33, ergl. 3
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
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.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: