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Nodiadau Esboniadol i Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017

Adran 62 - Amrywio ceisiadau gohirio

78.Mae adran 62 yn darparu ar gyfer sefyllfaoedd lle gallai fod angen i’r prynwr, ar ôl i ACC gytuno i gais gohirio, amrywio’r dyddiad terfyn disgwyliedig (gweler adran 58(8)(b)), neu i newid neu godi un o’r amodau gohirio. Caiff ACC gytuno i’r cais amrywio yn llawn neu gytuno i ddyddiad terfyn disgwyliedig gwahanol neu amrywiad gwahanol i amod. Pan fo ACC yn gwneud penderfyniad ar gais amrywio rhaid iddo ddyroddi hysbysiad o’r penderfyniad ynghyd â rhesymau i’r prynwr. Ni chaiff ACC amrywio telerau penderfyniad gohirio yn unochrog, na gofyn i’r prynwr gytuno i amrywiad. Ond mae adran 64 yn rhoi’r pŵer i Weinidogion Cymru wneud rheoliadau i alluogi ACC i wneud amrywiadau i’r cytundeb gohirio.

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