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Deddf Casglu a Rheoli Trethi (Cymru) 2016

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123Gohirio cosb am fethu â thalu treth pan fo cytundeb cyfredol i ohirio taliad
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(1)Mae’r adran hon yn gymwys—

(a)os yw person y mae swm o dreth ddatganoledig yn daladwy ganddo wedi gwneud cais i ACC, ar y dyddiad cosbi neu cyn hynny, i ohirio talu’r swm, a

(b)os yw ACC wedi cytuno, ar y dyddiad hwnnw neu cyn hynny, y gellir gohirio talu’r swm am gyfnod (“y cyfnod gohirio”).

(2)Pe byddai’r person (ar wahân i’r is-adran hon), rhwng y dyddiad y mae’r person yn gwneud y cais a diwedd y cyfnod gohirio, yn dod yn agored i gosb am fethu â thalu’r swm, nid yw’r person yn agored i’r gosb honno.

(3)Ond—

(a)os yw’r person yn torri’r cytundeb, a

(b)os yw ACC yn dyroddi hysbysiad i’r person yn pennu unrhyw gosb y byddai’r person yn agored iddi ar wahân i is-adran (2),

daw’r person yn agored i’r gosb honno ar y diwrnod y dyroddir yr hysbysiad.

(4)Mae person yn torri cytundeb—

(a)os yw’r person yn methu â thalu’r swm o dan sylw pan ddaw’r cyfnod gohirio i ben, neu

(b)os yw’r gohirio yn ddarostyngedig i amod (gan gynnwys amod bod rhan o’r swm i’w thalu yn ystod y cyfnod gohirio) ac nad yw’r person yn cydymffurfio â’r amod hwnnw.

(5)Os caiff y cytundeb a grybwyllir yn is-adran (1) ei amrywio ar unrhyw adeg drwy gytundeb pellach rhwng y person ac ACC, mae’r adran hon yn gymwys o’r adeg honno i’r cytundeb fel y’i hamrywiwyd.

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