- 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This is the original version (as it was originally enacted).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)Rhaid asesu cosb o dan y Bennod hon mewn cysylltiad ag unrhyw swm ar neu cyn y diweddaraf o ddyddiad A a (pan fo’n gymwys) dyddiad B.
(2)Dyddiad A yw diwrnod olaf y cyfnod o 2 flynedd sy’n dechrau—
(a)yn achos methiant i ddychwelyd ffurflen dreth, â’r dyddiad ffeilio, neu
(b)yn achos methiant i dalu treth ddatganoledig, â’r dyddiad cosbi.
(3)Dyddiad B yw diwrnod olaf y cyfnod o 12 mis sy’n dechrau—
(a)yn achos methiant i ddychwelyd ffurflen dreth—
(i)â diwedd y cyfnod apelio ar gyfer yr asesiad o swm y dreth ddatganoledig y byddai person wedi bod yn agored i’w dalu pe byddai’r ffurflen dreth wedi ei dychwelyd, neu
(ii)os nad oes asesiad o’r fath, â’r dyddiad y caiff y rhwymedigaeth honno ei chanfod neu’r dyddiad y canfyddir mai dim yw’r rhwymedigaeth;
(b)yn achos methiant i dalu treth ddatganoledig—
(i)â diwedd y cyfnod apelio ar gyfer yr asesiad o swm y dreth ddatganoledig yr asesir y gosb mewn cysylltiad ag ef, neu
(ii)os nad oes asesiad o’r fath, â’r dyddiad y canfyddir y swm hwnnw o dreth ddatganoledig.
(4)Yn is-adran (2)(b), mae i “dyddiad cosbi” yr ystyr a roddir gan adran 122(2).
(5)Yn is-adran (3)(a) a (b), ystyr “cyfnod apelio” yw’r diweddaraf o’r cyfnodau a ganlyn—
(a)os na wneir apêl, y cyfnod y gellid gwneud apêl, a
(b)os gwneir apêl, y cyfnod sy’n dod i ben pan gaiff ei dyfarnu’n derfynol neu ei thynnu’n ôl.
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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.
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