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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 190.
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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.
190Dyroddi hysbysiadau gan ACCLL+C
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(1)Mae’r adran hon yn gymwys pan fo darpariaeth yn [F1Neddfau Trethi Cymru, neu mewn rheoliadau a wneir oddi tanynt,] 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)).
[F2(1A)Rhaid i hysbysiad bennu’r dyddiad y’i dyroddir.
(1B)Os na all y person y dyroddir yr hysbysiad iddo ganfod yn rhesymol effaith yr hysbysiad oherwydd camgymeriad ynddo neu hepgoriad ohono (gan gynnwys camgymeriad neu hepgoriad sy’n ymwneud ag enw’r person), mae’r hysbysiad i’w drin fel pe na bai wedi ei ddyroddi.]
(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) [F3(gan gynnwys unrhyw hysbysiad a roddir o dan adran 103(4) fel y’i cymhwysir gan adrannau 103A(4) a 103B(5))] , neu
(b)ei roi i’r tribiwnlys.
(10)Yn yr adran hon mae “hysbysiad” yn cynnwys copi o hysbysiad.
Diwygiadau Testunol
F1Geiriau yn a. 190(1) wedi eu hamnewid (25.1.2018) gan Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (anaw 1), a. 81(2)(3), Atod. 23 para. 68(a); O.S. 2018/34, ergl. 2(b)(v)
F2A. 190(1A)(1B) 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. 68(b); O.S. 2018/34, ergl. 2(b)(v)
F3Geiriau yn a. 190(9)(a) wedi eu mewnosod (25.1.2018) gan Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (anaw 3), a. 97(2), Atod. 4 para. 18; O.S. 2018/35, ergl. 2(z)(iii)
Gwybodaeth Cychwyn
I1A. 190 mewn grym ar 26.4.2016, gweler a. 194(1)(c)
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