- 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This is the original version (as it was originally enacted).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)Caiff ACC wneud cais i’r tribiwnlys am gymeradwyaeth i ddyroddi hysbysiad trethdalwr neu hysbysiad trydydd parti i berson (“y derbynnydd”) heb i hysbysiad am y cais gael ei anfon at y derbynnydd.
(2)Os nad anfonir hysbysiad am y cais am gymeradwyaeth at y derbynnydd, ni chaiff y tribiwnlys gymeradwyo dyroddi’r hysbysiad trethdalwr neu’r hysbysiad trydydd parti oni fo’n fodlon—
(a)bod—
(i)yn achos hysbysiad trethdalwr, gofynion adran 86(1), neu
(ii)yn achos hysbysiad trydydd parti, gofynion adran 87(1),
wedi eu bodloni, a
(b)y gallai anfon hysbysiad am y cais am gymeradwyaeth at y derbynnydd fod wedi niweidio’r gwaith o asesu neu gasglu trethi datganoledig.
(3)Os hysbyswyd y derbynnydd am y cais am gymeradwyaeth, ni chaiff y tribiwnlys gymeradwyo dyroddi’r hysbysiad trethdalwr neu’r hysbysiad trydydd parti oni fo’r amodau canlynol wedi eu bodloni—
(a)bod y tribiwnlys yn fodlon bod—
(i)yn achos hysbysiad trethdalwr, gofynion adran 86(1), neu
(ii)yn achos hysbysiad trydydd parti, gofynion adran 87(1),
wedi eu bodloni,
(b)bod y derbynnydd wedi cael gwybod bod yr wybodaeth neu’r dogfennau y cyfeirir atynt yn yr hysbysiad trethdalwr neu’r hysbysiad trydydd parti yn ofynnol ac wedi cael cyfle rhesymol i wneud sylwadau i ACC,
(c)bod crynodeb o unrhyw sylwadau a wnaed wedi eu darparu i’r tribiwnlys, a
(d)yn achos hysbysiad trydydd parti, bod crynodeb o’r rhesymau pam fod yr wybodaeth neu’r dogfennau yn ofynnol gan ACC wedi ei ddarparu i’r trethdalwr.
(4)Ond caiff y tribiwnlys ddatgymhwyso gofynion paragraff (b) neu (d) o is-adran (3) i’r graddau y mae’n fodlon y gallai cymryd y camau a bennir yn y paragraff niweidio’r gwaith o asesu neu gasglu trethi datganoledig.
(5)Wrth gymeradwyo dyroddi hysbysiad trethdalwr neu hysbysiad trydydd parti, caiff y tribiwnlys wneud unrhyw addasiadau i’r hysbysiad ag y bo’n briodol yn ei farn.
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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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