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- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
65Ar ôl adran 183 mewnosoder—
(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—
Tribiwnlys yr Haen Gyntaf;
yr Uwch Dribiwnlys;
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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