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Deddf Casglu a Rheoli Trethi (Cymru) 2016

Statws

This is the original version (as it was originally enacted).

192Dehongli

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(1)At ddibenion y Ddeddf hon, dyfernir yn derfynol ynghylch apêl neu atgyfeiriad—

(a)pan fo wedi ei dyfarnu neu ei ddyfarnu, a

(b)pan nad oes unrhyw bosibilrwydd pellach y caiff y dyfarniad ei amrywio neu ei roi o’r neilltu (gan ddiystyru unrhyw bŵer i roi caniatâd i apelio oddi allan i’r cyfnod).

(2)Yn y Ddeddf hon—

  • ystyr “awdurdod lleol” (“local authority”) yw—

    (a)

    cyngor sir neu gyngor bwrdeistref sirol yng Nghymru,

    (b)

    cyngor dosbarth neu gyngor sir yn Lloegr, un o gynghorau bwrdeistref Llundain, Cyngor Cyffredin Dinas Llundain neu Gyngor Ynysoedd Scilly,

    (c)

    cyngor a gyfansoddwyd o dan adran 2 o Ddeddf Llywodraeth Leol etc. (Yr Alban) 1994 (p. 39), neu

    (d)

    cyngor dosbarth yng Ngogledd Iwerddon;

  • ystyr “blwyddyn ariannol” (“financial year”) yw—

    (a)

    y cyfnod sy’n dechrau â sefydlu ACC ac sy’n dod i ben â 31 Mawrth y flwyddyn ganlynol, a

    (b)

    pob cyfnod dilynol o flwyddyn sy’n dod i ben â 31 Mawrth;

  • ystyr “cyfnod treth” (“tax period”) yw cyfnod y codir treth ddatganoledig ar ei gyfer;

  • ystyr “deddfiad” (“enactment”) yw deddfiad (pa bryd bynnag y’i deddfir neu y’i gwneir) sy’n un o’r canlynol neu sydd wedi ei gynnwys mewn un o’r canlynol—

    (a)

    Deddf Seneddol,

    (b)

    Deddf neu Fesur Cynulliad Cenedlaethol Cymru, neu

    (c)

    is-ddeddfwriaeth (o fewn yr ystyr a roddir i “subordinate legislation” yn Neddf Dehongli 1978 (p. 30)) a wnaed o dan—

    (i)

    Deddf Seneddol, neu

    (ii)

    Deddf neu Fesur Cynulliad Cenedlaethol Cymru;

  • ystyr “ffurflen dreth” (“tax return”) yw ffurflen sy’n ymwneud â threth ddatganoledig;

  • ystyr “hysbysiad” (“notice”) yw hysbysiad ysgrifenedig;

  • ystyr “partneriaeth” (“partnership”) yw—

    (a)

    partneriaeth o fewn Deddf Bartneriaeth 1890 (p. 39),

    (b)

    partneriaeth gyfyngedig a gofrestrwyd o dan Ddeddf Partneriaethau Cyfyngedig 1907 (p. 24), neu

    (c)

    ffyrm neu endid tebyg ei gymeriad a ffurfiwyd o dan gyfraith gwlad neu diriogaeth y tu allan i’r Deyrnas Unedig;

  • ystyr “setliad contract” (“contract settlement”) yw cytundeb a wneir mewn cysylltiad â rhwymedigaeth unrhyw berson i wneud taliad i ACC o dan unrhyw ddeddfiad;

  • mae i “treth ddatganoledig” yr ystyr a roddir i “devolved tax” gan adran 116A(4) o Ddeddf Llywodraeth Cymru 2006 (p. 32);

  • ystyr “trethdalwr datganoledig” (“devolved taxpayer”) yw person sy’n agored i dalu treth ddatganoledig;

  • ystyr “y tribiwnlys” (“the tribunal”) yw—

    (a)

    Tribiwnlys yr Haen Gyntaf, neu

    (b)

    pan bennir hynny gan neu o dan Reolau Gweithdrefn y Tribiwnlys, yr Uwch Dribiwnlys.

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