- 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This is the original version (as it was originally enacted).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)Caiff ACC ddyroddi hysbysiad (“hysbysiad trethdalwr”) sy’n ei gwneud yn ofynnol i berson (“y trethdalwr”) ddarparu gwybodaeth neu gyflwyno dogfen—
(a)os oes angen yr wybodaeth neu’r ddogfen ar ACC at ddiben gwirio sefyllfa dreth y trethdalwr,
(b)os yw’n rhesymol ei gwneud yn ofynnol i’r trethdalwr ddarparu’r wybodaeth neu gyflwyno’r ddogfen, ac
(c)os nad oes unrhyw beth yn adrannau 97 i 102 yn rhwystro ACC rhag ei gwneud yn ofynnol i’r trethdalwr ddarparu’r wybodaeth neu gyflwyno’r ddogfen.
(2)Ond ni chaiff ACC ddyroddi hysbysiad trethdalwr heb gymeradwyaeth y tribiwnlys.
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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