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- Original (As enacted) - Welsh
Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Casglu a Rheoli Trethi (Cymru) 2016, PENNOD 3.
Efallai na fydd deddfwriaeth ddiwygiedig sydd ar y safle hwn yn gwbl gyfoes. Ar hyn o bryd mae unrhyw newidiadau neu effeithiau hysbys a wnaed gan ddeddfwriaeth ddilynol wedi'u gwneud i destun y ddeddfwriaeth yr ydych yn edrych arni gan y tîm golygyddol. Gweler 'Cwestiynau Cyffredin' am fanylion ynglŷn â'r amserlenni ar gyfer nodi a chofnodi effeithiau newydd ar y safle hwn.
(1)Rhaid gwneud apêl yn erbyn penderfyniad apeliadwy i’r tribiwnlys.
(2)Ond ni chaiff person wneud apêl i’r tribiwnlys os yw is-adran (3), (4) neu (5) yn gymwys.
(3)Mae’r is-adran hon yn gymwys—
(a)os penderfyniad ACC i ddiwygio ffurflen dreth y person o dan adran 45 tra bo ymholiad yn mynd rhagddo yw’r penderfyniad y mae’r person yn dymuno apelio yn ei erbyn, a
(b)os nad yw’r ymholiad wedi ei gwblhau hyd yma.
(4)Mae’r is-adran hon yn gymwys—
(a)pan fo’r person wedi rhoi hysbysiad am gais i ACC o dan adran 173 am adolygiad o’r penderfyniad y mae’r person yn dymuno apelio yn ei erbyn, a
(b)pan nad yw’r cyfnod y mae’n rhaid i ACC ddyroddi hysbysiad am gasgliadau’r adolygiad oddi fewn iddo o dan adran 176(5) wedi dod i ben hyd yma.
(5)Mae’r is-adran hon yn gymwys—
(a)pan fo’r person wedi ymrwymo i gytundeb setlo mewn perthynas â’r penderfyniad y mae’r person yn dymuno apelio yn ei erbyn, a
(b)pan na fo’r person wedi rhoi hysbysiad tynnu’n ôl o’r cytundeb o dan adran 184(4).
(6)Nid yw’r adran hon yn rhwystro ymdrin â phenderfyniad apeliadwy yn unol ag adran 184.
Gwybodaeth Cychwyn
I1A. 178 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I2A. 178 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(i)
(1)Rhaid i apêl gael ei gwneud i’r tribiwnlys cyn diwedd y cyfnod perthnasol.
(2)Yn ddarostyngedig i is-adrannau (3) a (4), y cyfnod perthnasol yw—
(a)pan fo’r apêl yn ymwneud â phenderfyniad i ddiwygio ffurflen dreth yr apelai o dan adran 45 tra bo ymholiad yn mynd rhagddo, y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y mae ACC yn dyroddi hysbysiad cau sy’n hysbysu’r apelai fod yr ymholiad wedi ei gwblhau;
(b)pan fo’r apêl yn ymwneud â phenderfyniad o unrhyw fath arall, y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y mae ACC yn dyroddi’r hysbysiad sy’n hysbysu’r apelai am y penderfyniad.
(3)Yn ddarostyngedig i is-adran (4), pan fo ACC wedi adolygu’r penderfyniad y mae’r apêl yn ymwneud ag ef, y cyfnod perthnasol yw’r cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir hysbysiad i’r apelai o dan adran 176(5), (6) neu (7) mewn perthynas â’r adolygiad.
(4)Pan fo’r apelai wedi ymrwymo i gytundeb setlo mewn perthynas â’r penderfyniad y mae’r apêl yn ymwneud ag ef ond ei fod wedi rhoi hysbysiad wedi hynny ei fod yn tynnu’n ôl o’r cytundeb o dan adran 184(4), y cyfnod perthnasol yw—
(a)y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir yr hysbysiad tynnu’n ôl, neu
(b)os yw’n hwyrach, y cyfnod perthnasol sy’n gymwys o dan is-adran (3).
Gwybodaeth Cychwyn
I3A. 179 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I4A. 179 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(i)
(1)Caniateir gwneud apêl i’r tribiwnlys ar ôl y cyfnod perthnasol os yw’r tribiwnlys yn rhoi caniatâd.
(2)Yn yr adran hon, mae i “y cyfnod perthnasol” yr un ystyr ag yn adran 179.
Gwybodaeth Cychwyn
I5A. 180 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I6A. 180 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(i)
(1)Os gwneir apêl yn erbyn penderfyniad apeliadwy i’r tribiwnlys yn unol ag adran 179 neu 180 (ac nad yw’n cael ei thynnu’n ôl), rhaid i’r tribiwnlys ddyfarnu’r apêl.
(2)Caiff y tribiwnlys ddyfarnu bod y penderfyniad apeliadwy—
(a)i’w gadarnhau,
(b)i’w amrywio, neu
(c)i’w ganslo.
Gwybodaeth Cychwyn
I7A. 181 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I8A. 181 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(i)
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