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Deddf Casglu a Rheoli Trethi (Cymru) 2016
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Newidiadau i ddeddfwriaeth:
Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Casglu a Rheoli Trethi (Cymru) 2016, Adran 182.
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182Talu cosbau yn achos adolygiad neu apêlLL+C
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(1)Mae’r adran hon yn gymwys i benderfyniad sy’n ymwneud â chosb y gallai person fod yn agored iddi.
(2)Pan fo ACC yn cynnal adolygiad mewn cysylltiad â’r penderfyniad, nid yw [F1dyddiad talu arferol y gosb] yn gymwys i unrhyw swm o gosb y mae anghydfod yn ei gylch (“swm y mae anghydfod yn ei gylch”).
(3)Pan fo’r adolygiad yn dod i’r casgliad bod swm y mae anghydfod yn ei gylch yn daladwy, rhaid i’r person dalu’r swm hwnnw cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir hysbysiad i’r person o dan adran 176(5) [F2, (6)] neu (7) mewn perthynas â’r adolygiad; ond mae hyn yn ddarostyngedig i is-adran (4).
(4)Pan fo’r person yn gwneud apêl mewn cysylltiad â’r penderfyniad—
(a)nid yw [F3dyddiad talu arferol y gosb] yn gymwys i unrhyw swm y mae anghydfod yn ei gylch, a
(b)nid yw is-adran (3) yn gymwys.
(5)Pan fo’r apêl yn cael ei thynnu’n ôl, rhaid i’r person dalu—
(a)unrhyw swm y mae anghydfod yn ei gylch, os nad yw’r penderfyniad wedi ei adolygu, neu
(b)os yw’r penderfyniad wedi ei adolygu, unrhyw swm y mae anghydfod yn ei gylch y daeth yr adolygiad i’r casgliad ei fod yn daladwy,
cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod tynnu’n ôl.
(6)Pan ddyfernir yn derfynol, o ganlyniad i’r apêl, fod swm y mae anghydfod yn ei gylch yn daladwy, rhaid i’r person dalu’r swm hwnnw cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyfernir yn derfynol ar yr apêl.
[F4(7)Yn yr adran hon, ystyr “dyddiad talu arferol y gosb” yw’r dyddiad erbyn pryd y mae’n rhaid talu cosb o dan—
(a)adran 154, neu
(b)adran 70 o DTGT.]
Diwygiadau Testunol
F1Geiriau yn a. 182(2) wedi eu hamnewid (1.4.2018) gan Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (anaw 3), a. 97(2), Atod. 4 para. 17(a); O.S. 2018/35, ergl. 3
F2Gair yn a. 182(3) wedi ei fewnosod (25.1.2018) gan Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (anaw 1), a. 81(2)(3), Atod. 23 para. 64; O.S. 2018/34, ergl. 2(b)(iv)
F3Geiriau yn a. 182(4)(a) wedi eu hamnewid (1.4.2018) gan Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (anaw 3), a. 97(2), Atod. 4 para. 17(b); O.S. 2018/35, ergl. 3
F4A. 182(7) wedi ei fewnosod (1.4.2018) gan Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (anaw 3), a. 97(2), Atod. 4 para. 17(c); O.S. 2018/35, ergl. 3
Gwybodaeth Cychwyn
I1A. 182 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I2A. 182 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(i)
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