- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)Os yw’r person yr oedd gan ACC reswm i gredu bod treth ddatganoledig i’w chodi arno yn dychwelyd ffurflen dreth mewn perthynas â’r dreth ar ôl i ddyfarniad ACC gael ei wneud, mae’r ffurflen yn disodli’r dyfarniad.
(2)Ond nid yw is-adran (1) yn gymwys i ffurflen dreth a ddychwelwyd—
(a)dros 4 blynedd ar ôl i’r pŵer i wneud dyfarniad ACC ddod yn arferadwy gyntaf, neu
(b)dros 12 mis ar ôl y diwrnod y dyroddwyd hysbysiad am y dyfarniad,
pa un bynnag sydd hwyraf.
(3)Pan fo—
(a)achos wedi ei gychwyn i adennill unrhyw dreth ddatganoledig a godwyd gan ddyfarniad ACC, a
(b)ffurflen dreth yn disodli’r dyfarniad cyn i’r achos ddod i ben,
caniateir parhau â’r achos fel pe bai’n achos i adennill cymaint o’r dreth ddatganoledig a godir gan y ffurflen dreth ag y mae’n ofynnol ei dalu ac nad yw wedi ei dalu eto.
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.
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