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- Original (As made) - Welsh
Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018
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This is the original version (as it was originally made). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
Cosb am fethu â chydymffurfio â gofynion sy’n ymwneud â thystiolaeth
8.—(1) Mae gweithredwr safle tirlenwi awdurdodedig sy’n—
(a)trin cymysgedd o ddeunyddiau sy’n gyfan gwbl ar ffurf gronynnau mân fel cymysgedd cymwys o ddeunyddiau wrth roi cyfrif am y dreth sydd i’w chodi ar warediad trethadwy, ond
(b)sy’n methu â chydymffurfio—
(i)â gofyniad 2 yn rheoliad 4 (mewn perthynas â’r gwarediad hwnnw), neu
(ii)â gofyniad 4 yn rheoliad 5 (mewn perthynas â’r cymysgedd hwnnw),
yn agored i gosb nad yw’n fwy na £3,000.
(2) Ond nid yw’r gweithredwr yn agored i gosb o dan y rheoliad hwn mewn cysylltiad â’r methiant os yw ACC wedi ei fodloni bod unrhyw ffeithiau y mae’n ei gwneud yn rhesymol ofynnol iddynt gael eu profi, ac a fyddai wedi eu profi gan y dystiolaeth pe bai’r gweithredwr wedi cydymffurfio â’r gofynion hynny, yn cael eu profi gan dystiolaeth ddogfennol arall a ddarperir iddo.
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