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					<dc:identifier>http://www.legislation.gov.uk/anaw/2016/6/section/174/welsh</dc:identifier><dc:title>Deddf Casglu a Rheoli Trethi (Cymru) 2016</dc:title><dc:language>cy</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2025-07-10</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2024-07-12</dct:valid>
					
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									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/notes"/><ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anawen_20160006_we.pdf" Date="2016-04-28" Title="Explanatory Note" Size="2008415" Language="Welsh"/><ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anawen_20160006_mi.pdf" Date="2016-04-28" Title="Explanatory Note" Size="7453078" Language="Mixed"/><ukm:Alternative URI="http://www.legislation.gov.uk/anaw/2016/6/pdfs/anawen_20160006_en.pdf" Date="2016-04-28" Title="Explanatory Note" Size="1965172"/></ukm:Alternatives>       
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/body/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/body" NumberOfProvisions="234" NumberFormat="default" RestrictExtent="E+W" RestrictStartDate="2024-07-12"><Part DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/part/8/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/part/8" NumberOfProvisions="25" id="part-8" RestrictExtent="E+W" RestrictStartDate="2018-04-01"><Number>RHAN 8</Number><Title>ADOLYGIADAU AC APELAU</Title><Chapter DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/part/8/chapter/2/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/part/8/chapter/2" NumberOfProvisions="5" id="part-8-chapter-2" RestrictExtent="E+W" RestrictStartDate="2018-01-25"><Number>PENNOD 2</Number><Title>ADOLYGIADAU</Title><P1group RestrictExtent="E+W" RestrictStartDate="2018-01-25"><Title>Terfyn amser ar gyfer gofyn am adolygiad</Title><P1 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/174/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/174" id="section-174"><Pnumber><CommentaryRef Ref="key-61963889dfa0fc436641a86e93a4d528"/><CommentaryRef Ref="key-2492ce492457671d0f3db1fed5493197"/>174</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/174/1/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/174/1" id="section-174-1"><Pnumber>1</Pnumber><P2para><Text>Pan roddir hysbysiad am gais i <Abbreviation Expansion="Awdurdod Cyllid Cymru">ACC</Abbreviation> cyn diwedd y cyfnod perthnasol, rhaid i ACC adolygu’r penderfyniad y mae’r hysbysiad yn ymwneud ag ef.</Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/174/2/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/174/2" id="section-174-2"><Pnumber>2</Pnumber><P2para><Text>Yn ddarostyngedig i is-adran (3), y cyfnod perthnasol yw—</Text><P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/174/2/a/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/174/2/a" id="section-174-2-a"><Pnumber>a</Pnumber><P3para><Text>pan fo’r cais yn ymwneud â phenderfyniad i ddiwygio ffurflen dreth y person 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 person fod yr ymholiad wedi ei gwblhau;</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/174/2/b/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/174/2/b" id="section-174-2-b"><Pnumber>b</Pnumber><P3para><Text>pan fo’r cais 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 person am y penderfyniad.</Text></P3para></P3></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/174/3/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/174/3" id="section-174-3"><Pnumber>3</Pnumber><P2para><Text>Pan fo’r person—</Text><P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/174/3/a/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/174/3/a" id="section-174-3-a"><Pnumber>a</Pnumber><P3para><Text>wedi ymrwymo i gytundeb setlo mewn cysylltiad â’r penderfyniad y mae’r cais yn ymwneud ag ef, ond</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/anaw/2016/6/section/174/3/b/welsh" IdURI="http://www.legislation.gov.uk/id/anaw/2016/6/section/174/3/b" id="section-174-3-b"><Pnumber>b</Pnumber><P3para><Text>wedi rhoi hysbysiad wedi hynny ei fod yn tynnu’n ôl o’r cytundeb o dan adran 184(4),</Text></P3para></P3><Text>y cyfnod perthnasol yw’r cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir yr hysbysiad tynnu’n ôl.</Text></P2para></P2></P1para></P1></P1group></Chapter></Part></Body></Primary><Commentaries><Commentary id="key-2492ce492457671d0f3db1fed5493197" Type="I"><Para><Text><CitationSubRef id="cv54m51u4-01031" SectionRef="section-174" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/174">A. 174</CitationSubRef> mewn grym ar 25.1.2018 gan <Citation URI="http://www.legislation.gov.uk/id/wsi/2018/33" id="cv54m51u4-01032" Title="Gorchymyn Deddf Casglu a Rheoli Trethi (Cymru) 2016 (Cychwyn Rhif 2) 2018" Class="UnitedKingdomStatutoryInstrument" Year="2018" Number="33">O.S. 2018/33</Citation>, <CitationSubRef CitationRef="cv54m51u4-01032" id="cv54m51u4-01033" SectionRef="article-2-i" URI="http://www.legislation.gov.uk/id/wsi/2018/33/article/2/i" Operative="true">ergl. 2(i)</CitationSubRef></Text></Para></Commentary><Commentary Type="I" id="key-61963889dfa0fc436641a86e93a4d528"><Para><Text>A. 174  ddim mewn grym ar y Cydsyniad Brenhinol, gweler <CitationSubRef id="na098536522847d09" SectionRef="section-194-2" URI="http://www.legislation.gov.uk/id/anaw/2016/6/section/194/2" Operative="true">a. 194(2)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>