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Deddf Casglu a Rheoli Trethi (Cymru) 2016
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73Rhoi effaith i hawliadau a diwygiadau
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(1)Cyn gynted ag y bo’n ymarferol ar ôl i hawliad gael ei wneud, ei ddiwygio neu ei gywiro—
(a)rhaid i ACC ddyroddi hysbysiad am ei benderfyniad i’r hawlydd, a
(b)pan fo ACC yn penderfynu rhoi effaith i’r hawliad neu’r diwygiad (boed yn rhannol neu’n llawn), rhaid iddo wneud hynny drwy ryddhau’r hawlydd o dreth ddatganoledig neu ei had-dalu iddo.
(2)Pan fo ACC yn gwneud ymholiad ynghylch hawliad neu ddiwygiad—
(a)nid yw is-adran (1) yn gymwys hyd oni ddyroddir hysbysiad cau o dan adran 75, ac yna mae’n gymwys yn ddarostyngedig i adran 77, ond
(b)caiff ACC roi effaith i’r hawliad neu’r diwygiad unrhyw bryd cyn hynny, ar sail dros dro, i unrhyw raddau y mae’n eu hystyried yn briodol.
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