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Deddf Casglu a Rheoli Trethi (Cymru) 2016

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This is the original version (as it was originally enacted).

149Esgus rhesymol am fethu â chydymffurfio neu am rwystro
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(1)Nid oes rhwymedigaeth i gosb o dan adran 146 neu 147 os yw’r person yn bodloni ACC neu (drwy apêl) y tribiwnlys bod esgus rhesymol am y methiant neu am rwystro ACC.

(2)At ddibenion yr adran hon—

(a)nid yw prinder arian yn esgus rhesymol oni bai y gellir priodoli hynny i ddigwyddiadau sydd y tu hwnt i reolaeth y person;

(b)pan fo’r person yn dibynnu ar berson arall i wneud unrhyw beth, nid yw hynny’n esgus rhesymol oni bai bod y person cyntaf wedi cymryd gofal rhesymol i osgoi’r methiant neu’r rhwystr;

(c)os oedd gan y person esgus rhesymol am y methiant neu’r rhwystr ond bod yr esgus wedi dod i ben, mae’r person i’w drin fel pe bai wedi parhau i fod â’r esgus os caiff y methiant ei gywiro, neu os daw’r rhwystr i ben, heb oedi afresymol ar ôl i’r esgus ddod i ben.

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