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Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Casglu a Rheoli Trethi (Cymru) 2016, Adran 103B.
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)Mae’r adran hon yn gymwys os oes gan ACC sail dros gredu—
(a)bod gwarediad deunydd sy’n warediad trethadwy neu a allai fod yn warediad trethadwy wedi ei wneud yn rhywle nad yw’n safle tirlenwi awdurdodedig, nac yn rhan o safle o’r fath, a
(b)ei bod yn ofynnol archwilio mangre sydd o fewn is-adran (3) at un neu ragor o’r dibenion a restrir yn is-adran (4).
(2)Caiff ACC fynd i’r fangre ac archwilio—
(a)y fangre, a
(b)unrhyw beth sydd yn y fangre (gan gynnwys dogfennau).
(3)Mae mangre o fewn yr is-adran hon os oes gan ACC reswm i gredu—
(a)y gwnaed y gwarediad ynddi, neu
(b)bod meddiannydd y fangre yn bodloni, neu y gallai fodloni, yr amod ar gyfer codi treth mewn cysylltiad â’r gwarediad.
(4)Y dibenion yw—
(a)penderfynu a wnaed y gwarediad yn y fangre;
(b)canfod natur neu darddiad y deunydd a waredwyd;
(c)canfod ar ba ddyddiad y gwnaed y gwarediad;
(d)penderfynu a yw’r gwarediad yn warediad trethadwy;
(e)pennu pwysau’r deunydd a waredwyd;
(f)pennu swm unrhyw dreth arfaethedig sydd i’w godi ar y gwarediad o dan DTGT;
(g)canfod person sy’n bodloni, neu a allai fodloni, yr amod ar gyfer codi treth mewn cysylltiad â’r gwarediad.
(5)Mae is-adrannau (2) i (7) o adran 103 yn gymwys mewn cysylltiad ag archwiliad o dan yr adran hon fel y maent yn gymwys mewn cysylltiad ag archwiliad o dan adran 103(1).
(6)Yn yr adran hon—
(a)mae i “safle tirlenwi awdurdodedig”, “deunydd” a “gwarediad trethadwy” yr un ystyron ag a roddir iddynt yn DTGT;
(b)mae i gyfeiriadau at berson yn bodloni’r amod ar gyfer codi treth yr un ystyr ag ym Mhennod 2 o Ran 4 o DTGT.]
Diwygiadau Testunol
F1Aau. 103A, 103B wedi eu mewnosod (25.1.2018) gan Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (anaw 3), aau. 59(1), 97(2); O.S. 2018/35, ergl. 2(s)
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