- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)Caiff ACC, neu berson sydd yno gydag ACC, fynd ag unrhyw offer neu ddeunyddiau sydd eu hangen at ddiben archwiliad o dan adran 103 i’r fangre busnes sy’n cael ei harchwilio.
(2)Caiff ACC, neu berson sydd yno gydag ACC, fynd ag offer neu ddeunyddiau i’r fangre—
(a)ar adeg y mae meddiannydd y fangre yn cytuno iddi, neu
(b)ar unrhyw adeg resymol, os bodlonir y naill neu’r llall o’r amodau a ganlyn—
(i)y dyroddwyd hysbysiad o dan adran 103(3)(b)(i) a bod yr hysbysiad yn pennu bod yr offer neu’r deunyddiau i’w dygyd i’r fangre, neu
(ii)bod gan ACC sail dros gredu y byddai dyroddi hysbysiad o’r fath yn niweidio’r gwaith o asesu neu gasglu trethi datganoledig yn ddifrifol.
(3)Os dygir offer neu ddeunyddiau i’r fangre—
(a)heb gytundeb y meddiannydd, neu
(b)heb i hysbysiad gael ei ddyroddi yn unol ag is-adran (2)(b)(i),
rhaid i ACC ddarparu hysbysiad ar yr adeg y mae’r offer neu’r deunyddiau i’w dygyd i’r fangre.
(4)Rhaid i’r hysbysiad—
(a)os yw meddiannydd y fangre yno, gael ei roi i’r meddiannydd;
(b)os nad yw’r meddiannydd yno ond bod yno berson yr ymddengys i ACC ei fod yn gyfrifol am y fangre, gael ei roi i’r person hwnnw;
(c)mewn unrhyw achos arall, gael ei adael mewn lle amlwg yn y fangre.
(5)Rhaid i’r hysbysiad ddatgan canlyniadau posibl rhwystro person sy’n arfer swyddogaethau ACC.
(6)Os yw’r tribiwnlys wedi cymeradwyo’r archwiliad, neu’r defnydd o offer neu ddeunyddiau, rhaid i’r hysbysiad ddatgan hynny.
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Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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