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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 181B.
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 pan fo person—
(a)yn rhoi hysbysiad am gais i adolygu penderfyniad apeliadwy, neu
(b)yn gwneud apêl yn erbyn penderfyniad o’r fath.
(2)Os yw’r person yn credu bod swm gormodol o dreth ddatganoledig wedi ei godi ar y person o ganlyniad i’r penderfyniad, caiff y person wneud cais i ACC ohirio adennill y swm o dreth ddatganoledig y mae’r person yn credu ei fod yn ormodol (a llog ar y swm hwnnw) (“cais i ohirio”).
(3)Rhaid i gais i ohirio bennu—
(a)y swm o dreth ddatganoledig y gwneir y cais mewn cysylltiad ag ef, F2...
(b)y rhesymau pam fod y person sy’n gwneud y cais yn credu bod y swm yn ormodol [F3, ac
(c)pan fo’r cais yn ymwneud â swm o dreth gwarediadau tirlenwi, y rhesymau pam y mae’r person sy’n gwneud y cais yn credu y byddai adennill y swm (a llog ar y swm hwnnw) yn achosi caledi ariannol i’r person.]
(4)Os yw ACC
[F4(a)]yn credu bod gan y person sy’n gwneud y cais i ohirio seiliau rhesymol dros gredu bod y swm o dreth ddatganoledig y mae’r cais yn ymwneud ag ef yn ormodol, [F5 a
(b)pan fo’r cais yn ymwneud â swm o dreth gwarediadau tirlenwi, â rheswm i gredu y byddai adennill y swm (a llog ar y swm hwnnw) yn achosi caledi ariannol i’r person,]
caiff ACC ganiatáu’r cais i ohirio.
(5)Os yw ACC
[F6(a)]yn credu mai dim ond mewn perthynas â rhan o’r swm y mae gan y person seiliau rhesymol dros gredu bod y swm yn ormodol, [F7neu
(b)pan fo’r cais yn ymwneud â swm o dreth gwarediadau tirlenwi, â rheswm i gredu mai dim ond mewn cysylltiad â rhan o’r swm (a llog ar y rhan honno) y byddai adennill yn achosi caledi ariannol i’r person,
caiff ACC ganiatáu’r cais mewn cysylltiad ag unrhyw ran o’r swm sy’n briodol yn ei farn.]
(6)Caiff ACC gymeradwyo’r cais i ohirio (yn llwyr neu’n rhannol) yn amodol ar ddarparu sicrhad digonol.
(7)Rhaid i ACC ddyroddi hysbysiad o’i benderfyniad i’r person a wnaeth y cais i ohirio.]
Diwygiadau Testunol
F1Rhn. 8 Pnd. 3A wedi ei fewnosod (1.4.2018) gan Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (anaw 1), a. 81(2)(3), Atod. 23 para. 63; O.S. 2018/34, ergl. 3
F2Gair yn a. 181B(3) wedi ei hepgor (1.4.2018) yn rhinwedd Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (anaw 3), aau. 44(2)(a), 97(2); O.S. 2018/35, ergl. 3
F3A. 181B(3)(c) ac gair wedi ei fewnosod (1.4.2018) gan Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (anaw 3), aau. 44(2)(b), 97(2); O.S. 2018/35, ergl. 3
F4Geiriau yn a. 181B(4) wedi ei ailrifo fel a. 181B(4)(a) (1.4.2018) gan Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (anaw 3), aau. 44(3)(a), 97(2); O.S. 2018/35, ergl. 3
F5A. 181B(4)(b) ac gair wedi ei fewnosod (1.4.2018) gan Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (anaw 3), aau. 44(3)(b), 97(2); O.S. 2018/35, ergl. 3
F6Geiriau yn a. 181B(5) wedi ei ailrifo fel a. 181B(5)(a) (1.4.2018) gan Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (anaw 3), aau. 44(4)(a), 97(2); O.S. 2018/35, ergl. 3
F7A. 181B(5)(b) wedi ei amnewid (1.4.2018) gan Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (anaw 3), aau. 44(4)(b), 97(2); O.S. 2018/35, ergl. 3
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