Adran 192 - Dehongli
231.Mae’r adran hon yn diffinio’r hyn a olygir gan “dyfernir yn derfynol” mewn perthynas ag apêl neu atgyfeiriad, ac yn diffinio amrywiol dermau cyffredinol a ddefnyddir yn y Ddeddf.
Nodiadau Esboniadol i Deddf Casglu a Rheoli Trethi (Cymru) 2016
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