ACC (“WRA”)

adran 2(2)

Aelod anweithredol (“non-executive member”)

adran 3(4)(a)

Aelod gweithredol (“executive member”)

adran 3(4)(b)

Aelod gweithredol etholedig (“elected executive member”)

adran 3(4)(c)

F1Artiffisial (mewn perthynas â’r rheol gwrthweithio osgoi trethi cyffredinol) (“artificial”)

adran 81C

Asedau busnes (“business assets”)

adran 111

Asesiad ACC (“WRA assessment”)

adran 56

Awdurdod lleol (“local authority”)

adran 192(2)

Blwyddyn ariannol (“financial year”)

adran 192(2)

F2Credyd treth (“tax credit”)

adran 192(2)

Cyfnod treth (“tax period”)

adran 192(2)

Cyfradd llog ad-daliadau (“repayment interest rate”)

adran 163(2)

Cyfradd llog taliadau hwyr (“late payment interest rate”)

adran 163(1)

Cytundeb setlo (“settlement agreement”)

adran 184(1)

F1Deddfau Trethi Cymru (“Welsh Tax Acts”)

adran 192(2)

Deddfiad (“enactment”)

adran 192(2)

F3DTGT (“LDTA

adran 192(2)

Dogfennau busnes (“business documents”)

adran 111

F1DTLlG (“TCEA”)

adran 192(2)

F1DTTT (“LTTA”)

adran 192(2)

Dyddiad cosbi (“penalty date”)

adran 122(2)

Dyddiad dechrau llog ad-daliadau (“repayment interest start date”)

adran 161(4)

Dyddiad dechrau llog taliadau hwyr (“late payment interest start date”)

adrannau 157(3), 159(2) a 160(2)

Dyddiad ffeilio (“filing date”)

adran 40

Dyfarniad ACC (“WRA determination”)

adran 52(3)

Elusen (“charity”)

adran 85(3)

Ffurflen dreth (“tax return”)

adran 192(2)

Gwybodaeth warchodedig am drethdalwr (“protected taxpayer information”)

adran 17(3) a (4)

Hysbysiad (“notice”)

adran 192(2)

Hysbysiad adnabod (“identification notice”)

adran 92(1)

Hysbysiad am gais (“notice of request”)

adran 173(1)

Hysbysiad cau (“closure notice”)

dran 50(1) (mewn perthynas ag ymholiad i ffurflen dreth) ac adran 75(1) (mewn perthynas ag ymholiad i hawliad)

Hysbysiad cyswllt dyledwr (“debtor contact notice”)

adran 93(1)

F1Hysbysiad gwrthweithio arfaethedig (“proposed counteraction notice”)

adran 81F

F1Hysbysiad gwrthweithio terfynol (“final counteraction notice”)

adran 81G

Hysbysiad gwybodaeth (“information notice”)

adran 83

Hysbysiad trethdalwr (“taxpayer notice”)

adran 86(1)

Hysbysiad trydydd parti (“third party notice”)

adran 87(1)

Hysbysiad trydydd parti anhysbys (“unidentified third party notice”)

adran 89(1)

Hysbysiad ymholiad (“notice of enquiry”)

adran 43(1) (mewn perthynas â ffurflen dreth) ac adran 74(1) (mewn perthynas â hawliad)

Llog ad-daliadau (“repayment interest”)

adran 161(3)

Llog taliadau hwyr (“late payment interest”)

adran 157(2)

Mangre (“premises”)

adran 111

Mangre busnes (“business premises”)

adran 111

F1Mantais drethiannol (“tax advantage”)

adran 81D

Partneriaeth (“partnership”)

adran 192(2)

Penderfyniad apeliadwy (“appealable decision”)

adran 172(2) a (3)

F1Prynwr (“buyer”)

adran 192(2)

Refeniw posibl a gollir (“potential lost revenue”)

adran 134

Rhedeg busnes (“carrying on a business”)

adran 85

F1Rheol gwrthweithio osgoi trethi cyffredinol (“general anti-avoidance rule”)

adran 81A(2)

Sefyllfa dreth (“tax position”)

adran 84

Setliad contract (“contract settlement”)

adran 192(2)

Swyddog perthnasol (“relevant official”)

adran 17(2)

F1Trefniant (mewn perthynas â’r rheol gwrthweithio osgoi trethi cyffredinol) (“arrangement”)

adran 81B(3)A

Treth ddatganoledig (“devolved tax”)

adran 192(2)

Trethdalwr datganoledig (“devolved taxpayer”)

adran 192(2)

F3Treth gwarediadau tirlenwi (“landfill disposals tax”)

adran 192(2)

F1Trefniant osgoi trethi (“tax avoidance arrangement”)

adran 81B

Y tribiwnlys (“the tribunal”)

adran 192(2)