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Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017

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This is the original version (as it was originally enacted).

47Yr amod ar gyfer codi treth

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(1)At ddibenion y Bennod hon, mae person yn bodloni’r amod ar gyfer codi treth mewn cysylltiad â gwarediad trethadwy os yw’r person—

(a)wedi gwneud y gwarediad, neu

(b)wedi achosi neu ganiatáu i’r gwarediad gael ei wneud, gan wybod ei fod yn gwneud hynny.

(2)At ddibenion is-adran (1)(b)—

(a)mae person a oedd, pan wnaed y gwarediad, yn rheoli, neu mewn sefyllfa i reoli, cerbyd modur neu ôl-gerbyd y gwnaed y gwarediad ohono i’w drin fel pe bai wedi achosi i’r gwarediad gael ei wneud, gan wybod ei fod yn gwneud hynny, a

(b)mae person a oedd, pan wnaed y gwarediad, yn berchennog, yn lesddeiliad neu’n feddiannydd y tir lle y gwnaed y gwarediad i’w drin fel pe bai wedi caniatáu i’r gwarediad gael ei wneud, gan wybod ei fod yn gwneud hynny,

oni bai bod y person yn bodloni ACC neu (ar apêl) y tribiwnlys nad achosodd neu na chaniataodd y person i’r gwarediad gael ei wneud, gan wybod ei fod yn gwneud hynny.

(3)Caiff rheoliadau wneud darpariaeth bellach neu ddarpariaeth wahanol ynghylch—

(a)amgylchiadau pan fo person i’w drin fel pe bai’n bodloni (neu heb fod yn bodloni) yr amod ar gyfer codi treth, neu

(b)materion sydd i’w hystyried wrth benderfynu a yw person yn bodloni (neu heb fod yn bodloni) yr amod hwnnw.

(4)Caiff y rheoliadau ddiwygio unrhyw ddeddfiad sy’n ymwneud â’r dreth.

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