- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As made) - English
- Original (As made) - Welsh
This is the original version (as it was originally made). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
28.—(1) Mae adran 128 o DCRhT (1) (terfyn amser ar gyfer asesu cosbau o dan Bennod 2) wedi ei diwygio fel a ganlyn.
(2) Yn is-adran (2)—
(a)hepgorer y “neu” ar ôl paragraff (a);
(b)ar ddiwedd paragraff (b) mewnosoder
“, neu
(c)yn achos methiant i dalu swm sy’n daladwy mewn cysylltiad â chredyd treth, â’r dyddiad cosbi.”
(3) Yn is-adran (3), ar ôl paragraff (b) mewnosoder—
“(c)yn achos methiant i dalu swm sy’n daladwy mewn cysylltiad â chredyd treth, diwedd y cyfnod apelio ar gyfer yr asesiad o’r swm yr asesir y gosb mewn cysylltiad ag ef.”
(4) Ar ôl is-adran (4) mewnosoder—
“(4A) Yn is-adran (2)(c), mae i “dyddiad cosbi” yr ystyr a roddir gan adran 123A(3).”
(5) Yn is-adran (5), yn y geiriau cyn paragraff (a), hepgorer “(a) a (b)”.
Diwygiwyd adran 128 gan baragraff 47 o Atodlen 23 i DTTT.
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