- 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This is the original version (as it was originally enacted).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)Mae’r adran hon yn gymwys—
(a)pan fo person wedi talu swm o dreth ddatganoledig ond yn credu nad oedd y dreth ddatganoledig i’w chodi arno, neu
(b)pan aseswyd bod swm o dreth ddatganoledig i’w godi ar berson, neu pan fo dyfarniad wedi ei wneud bod swm o dreth ddatganoledig i’w godi ar berson, ond bod y person yn credu na ddylid codi’r dreth ddatganoledig arno.
(2)Caiff y person wneud hawliad i ACC ad-dalu’r swm neu ei ryddhau ohono.
(3)Pan fo’r adran hon yn gymwys, nid yw ACC yn rhwym i roi ymwared ac eithrio fel y darperir yn y Rhan hon neu drwy neu o dan unrhyw un neu ragor o ddarpariaethau eraill y Ddeddf hon.
(4)At ddibenion yr adran hon ac adrannau 64 i 81, trinnir swm a delir gan un person ar ran person arall fel swm a dalwyd gan y person arall.
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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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