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

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40Cydbrynwyr: apelau ac adolygiadau

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(1)Mae’n ofynnol cael cytundeb yr holl brynwyr os ymrwymir i gytundeb setlo sy’n ymwneud â’r trafodiad o dan adran 184 o DCRhT.

(2)Caiff unrhyw un neu ragor o’r prynwyr roi hysbysiad am gais o dan adran 173 o DCRhT.

(3)Pan fo ACC yn cynnal adolygiad o benderfyniad apeliadwy sy’n ymwneud â’r trafodiad yn dilyn cais o’r fath gan rai o’r prynwyr (ond nid pob un ohonynt)—

(a)rhaid i ACC ddyroddi hysbysiad am yr adolygiad i bob un o’r prynwyr eraill y gŵyr ACC pwy ydynt;

(b)caiff unrhyw un neu ragor o’r prynwyr eraill fod yn barti neu’n bartïon i’r adolygiad os ydynt yn hysbysu ACC am hynny yn ysgrifenedig;

(c)rhaid i hysbysiad am gasgliadau ACC o dan adran 176(5), (6) neu (7) o DCRhT gael ei ddyroddi i bob un o’r prynwyr y gŵyr ACC pwy ydynt;

(d)mae adran 177 o DCRhT (effaith casgliadau adolygiad) yn gymwys mewn perthynas â phob un o’r prynwyr.

(4)Yn achos apêl o dan Ran 8 o DCRhT sy’n ymwneud â’r trafodiad—

(a)caiff unrhyw un neu ragor o’r prynwyr wneud yr apêl;

(b)rhaid i ACC ddyroddi hysbysiad am yr apêl i bob un o’r prynwyr nad ydynt yn gwneud yr apêl ac y gŵyr ACC pwy ydynt;

(c)mae gan unrhyw un neu ragor o’r prynwyr yr hawl i fod yn barti neu’n bartïon i’r apêl;

(d)mae dyfarniad y tribiwnlys o dan adran 181 o DCRhT yn rhwymo’r holl brynwyr.

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