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Deddf Casglu a Rheoli Trethi (Cymru) 2016

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This is the original version (as it was originally enacted).

111Dehongli Pennod 4

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Yn y Bennod hon—

  • ystyr “asedau busnes” (“business assets”) yw asedau y mae gan ACC reswm i gredu eu bod yn eiddo, ar les neu’n cael eu defnyddio gan unrhyw berson mewn cysylltiad â rhedeg busnes, ond nid yw’n cynnwys dogfennau;

  • ystyr “dogfennau busnes” (“business documents”) yw dogfennau (neu gopïau o ddogfennau) sy’n ymwneud â rhedeg busnes gan unrhyw berson;

  • mae “mangre” (“premises”) yn cynnwys unrhyw adeilad neu strwythur, unrhyw dir ac unrhyw ddull trafnidiaeth;

  • ystyr “mangre busnes” (“business premises”), mewn cysylltiad â pherson, yw mangre (neu unrhyw ran o fangre) y mae gan ACC reswm i gredu ei bod yn cael ei defnyddio mewn cysylltiad â rhedeg busnes gan y person neu ar ran y person.

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