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Deddf Casglu a Rheoli Trethi (Cymru) 2016

Statws

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190Dyroddi hysbysiadau gan ACC

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(1)Mae’r adran hon yn gymwys pan fo darpariaeth yn y Ddeddf hon, neu mewn rheoliadau a wneir oddi tani, yn awdurdodi neu’n ei gwneud yn ofynnol i ACC ddyroddi hysbysiad i berson (pa un a ddefnyddir yr ymadrodd “dyroddi” neu unrhyw ymadrodd arall) (ond gweler is-adran (9)).

(2)Caniateir dyroddi’r hysbysiad i’r person—

(a)drwy ei ddanfon yn bersonol i’r person,

(b)drwy ei adael yng nghyfeiriad priodol y person,

(c)drwy ei anfon drwy’r post i gyfeiriad priodol y person, neu

(d)pan fo is-adran (3) yn gymwys, drwy ei anfon yn electronig i gyfeiriad a ddarparwyd at y diben hwnnw.

(3)Mae’r is-adran hon yn gymwys pan fo’r person y mae’r hysbysiad i’w ddyroddi iddo wedi cytuno mewn ysgrifen iddo gael ei anfon yn electronig.

(4)At ddibenion is-adran (2)(a), caniateir danfon hysbysiad yn bersonol i gorff corfforaethol drwy ei roi i ysgrifennydd neu i glerc y corff hwnnw.

(5)Pan fo ACC yn dyroddi hysbysiad yn y dull a grybwyllir yn is-adran (2)(b), mae’r hysbysiad i’w drin fel pe bai wedi ei dderbyn ar yr adeg y’i gadawyd yng nghyfeiriad priodol y person oni bai y dangosir i’r gwrthwyneb.

(6)At ddibenion is-adran (2)(b) ac (c), cyfeiriad priodol person yw—

(a)yn achos corff corfforaethol, cyfeiriad swyddfa gofrestredig neu brif swyddfa’r corff;

(b)yn achos person sy’n gweithredu yn rhinwedd partner mewn partneriaeth, cyfeiriad prif swyddfa’r bartneriaeth;

(c)mewn unrhyw achos arall, cyfeiriad hysbys olaf y person.

(7)Pan fo ACC yn dyroddi hysbysiad yn y dull a grybwyllir yn is-adran (2)(c) drwy ei anfon i gyfeiriad yn y Deyrnas Unedig, mae’r hysbysiad i’w drin fel pe bai wedi ei dderbyn 48 awr ar ôl ei anfon oni bai y dangosir i’r gwrthwyneb.

(8)Pan fo ACC yn dyroddi hysbysiad yn y dull a grybwyllir yn is-adran (2)(d), mae’r hysbysiad i’w drin fel pe bai wedi ei dderbyn 48 awr ar ôl ei anfon oni bai y dangosir i’r gwrthwyneb.

(9)Nid yw’r adran hon yn gymwys i unrhyw hysbysiad y gall ACC—

(a)ei ddarparu i berson o dan adran 103(4) neu 105(3), neu

(b)ei roi i’r tribiwnlys.

(10)Yn yr adran hon mae “hysbysiad” yn cynnwys copi o hysbysiad.

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