- 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This is the original version (as it was originally enacted).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)os yw person y mae swm o dreth ddatganoledig i’w godi arno neu gosb sy’n ymwneud â threth ddatganoledig i’w chodi arno yn marw cyn y daw’r swm yn daladwy, a
(b)os nad yw’r ysgutor neu’r gweinyddwr yn gallu talu’r swm cyn cael profiant neu lythyrau gweinyddu neu ddogfen arall ag iddi effaith gyfatebol o dan gyfraith gwlad neu diriogaeth heblaw Cymru a Lloegr mewn perthynas ag ystad yr ymadawedig.
(2)Dyddiad dechrau’r llog taliadau hwyr ar gyfer y swm hwnnw yw’r hwyraf o’r canlynol—
(a)y dyddiad a fyddai wedi bod yn ddyddiad dechrau’r llog taliadau hwyr oni bai am yr adran hon, a
(b)y diwrnod ar ôl diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â grant profiant neu lythyrau gweinyddu neu ddogfen arall ag iddi effaith gyfatebol o dan gyfraith gwlad neu diriogaeth heblaw Cymru a Lloegr mewn perthynas ag ystad yr ymadawedig.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
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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