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Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017

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65Ar ôl adran 183 mewnosoder—

183AAtal ad-daliad pan fo apêl bellach yn yr arfaeth

(1)Mae’r adran hon yn gymwys pan fo—

(a)ar apêl yn erbyn penderfyniad apeliadwy, y tribiwnlys yn dyfarnu bod ACC i ad-dalu swm o dreth ddatganoledig a dalwyd gan berson, a

(b)ACC yn gwneud cais o dan adran 11(4) neu 13(4) o DTLlG am ganiatâd i wneud apêl bellach.

(2)Wrth wneud cais am ganiatâd caiff ACC ofyn am ganiatâd y tribiwnlys i ohirio ad-dalu’r swm hyd—

(a)y dyfernir ar yr apêl bellach, neu

(b)y mae ACC yn cael sicrhad digonol ar gyfer y swm.

(3)Rhaid i’r tribiwnlys neu’r llys perthnasol ganiatáu cais ACC—

(a)os yw’n rhoi caniatâd i’r apêl bellach gael ei chynnal, a

(b)os yw’n credu bod angen caniatáu’r cais er mwyn diogelu’r refeniw.

(4)Os na roddir caniatâd i wneud apêl bellach—

(a)gan Dribiwnlys yr Haen Gyntaf yn dilyn cais o dan adran 11(4)(a) o DTLlG, neu

(b)gan yr Uwch Dribiwnlys yn dilyn cais o dan adran 13(4)(a) o’r Ddeddf honno,

nid yw’r ffaith fod ACC wedi gwneud cais o dan is-adran (2) wrth wneud y cais am ganiatâd yn rhwystro ACC rhag gwneud cais arall o dan yr is-adran honno os yw ACC yn gwneud cais am ganiatâd i wneud apêl bellach o dan adran 11(4)(b) neu 13(4)(b) o DTLlG.

(5)Ond fel arall, mae penderfyniad y tribiwnlys neu’r llys perthnasol ynglŷn â chais o dan adran (2) yn derfynol.

(6)Yn yr adran hon—

  • ystyr “tribiwnlys neu lys perthnasol” (“relevant tribunal or court”) yw pa un bynnag o’r canlynol y mae ACC yn gwneud cais iddo am ganiatâd i wneud apêl bellach—

    (a)

    Tribiwnlys yr Haen Gyntaf;

    (b)

    yr Uwch Dribiwnlys;

    (c)

    y llys apeliadol perthnasol;

  • ystyr “llys apeliadol perthnasol” (“relevant appellate court”) yw’r llys a bennir felly o dan adran 13(11) o DTLlG.

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