- 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This is the original version (as it was originally enacted).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)Pan ddaw person yn agored i gosb o dan y Bennod hon, rhaid i ACC—
(a)asesu’r gosb,
(b)dyroddi hysbysiad i’r person o’r gosb a aseswyd, ac
(c)datgan yn yr hysbysiad ar gyfer pa gyfnod neu drafodiad yr aseswyd y gosb.
(2)Caniateir cyfuno asesiad o gosb o dan y Bennod hon ac asesiad o dreth ddatganoledig.
(3)Rhaid gwneud asesiad o gosb o dan adran 129 neu 132 cyn diwedd y cyfnod o 12 mis sy’n dechrau—
(a)â diwedd y cyfnod apelio ar gyfer y penderfyniad sy’n cywiro’r anghywirdeb, neu
(b)os nad oes asesiad o’r dreth o dan sylw o ganlyniad i’r penderfyniad hwnnw, â’r diwrnod y caiff yr anghywirdeb ei gywiro.
(4)Rhaid gwneud asesiad o gosb o dan adran 133 cyn diwedd y cyfnod o 12 mis sy’n dechrau—
(a)â diwedd y cyfnod apelio ar gyfer yr asesiad treth a oedd yn cywiro’r tanddatganiad, neu
(b)os nad oes asesiad sy’n cywiro’r tanddatganiad, â’r diwrnod y caiff y tanddatganiad ei gywiro.
(5)Yn is-adrannau (3) a (4), 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.
(6)Yn ddarostyngedig i is-adrannau (3) a (4), caniateir gwneud asesiad atodol mewn cysylltiad â chosb o dan y Bennod hon os oedd asesiad cynharach yn gweithredu drwy gyfeirio at danddatganiad o’r refeniw posibl a gollir.
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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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