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Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018

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27.—(1) Mae adran 127 o DCRhT(1) (asesu cosbau o dan Bennod 2) wedi ei diwygio fel a ganlyn.

(2) Yn is-adran (1), ym mharagraff (c), yn lle “neu’r trafodiad” rhodder “, y trafodiad neu’r swm”.

(3) Ar ôl is-adran (6) mewnosoder—

“(6A) Caniateir gwneud asesiad atodol mewn cysylltiad â chosb o dan adran 123A os oedd asesiad cynharach yn gweithredu drwy gyfeirio at danamcangyfrif o’r swm sy’n daladwy mewn cysylltiad â’r credyd treth o dan sylw.

(6B) Os yw asesiad mewn cysylltiad â chosb o dan adran 123A yn seiliedig ar swm y darganfyddir ei fod yn ormodol, caiff ACC ddyroddi hysbysiad i’r person sy’n agored i’r gosb yn diwygio’r asesiad fel ei fod yn seiliedig ar y swm cywir.”

(4) Yn is-adran (7), yn lle “neu (6)” rhodder “, (6) neu (6B)”.

(1)

Diwygiwyd adran 127 gan baragraff 46 o Atodlen 23 i DTTT a chan baragraff 14 o Atodlen 4 i DTGT.

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