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Deddf Casglu a Rheoli Trethi (Cymru) 2016
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(1)Mae’r Rhan hon yn gwneud darpariaeth ar gyfer adolygiadau o benderfyniadau penodol gan ACC, ac apelau yn eu herbyn, gan gynnwys darpariaeth ynghylch—
(a)y penderfyniadau sy’n benderfyniadau apeliadwy,
(b)yr hawl i ofyn i ACC adolygu penderfyniadau apeliadwy,
(c)y ddyletswydd ar ACC i gynnal adolygiadau ar gais,
(d)effaith casgliadau adolygiad,
(e)yr hawl i apelio i’r tribiwnlys yn erbyn penderfyniadau apeliadwy, boed hynny yn dilyn adolygiad neu fel arall, ac
(f)y ddyletswydd ar y tribiwnlys i ddyfarnu ar yr apelau hynny.
(2)Mae’r Rhan hon hefyd yn gwneud darpariaeth ar gyfer setlo anghydfodau sy’n ymwneud â phenderfyniadau apeliadwy drwy gytundeb.
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