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7(1)Pan fo rhwymedigaeth ar ymddiriedolwyr setliad i dalu—
(a)treth neu log taliadau hwyr ar y dreth honno,
(b)swm o dan adran 55 o DCRhT (adennill ad-daliad gormodol) neu log taliadau hwyr ar y swm hwnnw, neu
(c)cosb o dan Ran 5 o DCRhT neu log taliadau hwyr ar y gosb honno,
caniateir adennill y taliad, y gosb neu’r llog (ond unwaith yn unig) gan unrhyw un neu ragor o’r ymddiriedolwyr cyfrifol.
(2)Ni chaniateir adennill unrhyw swm yn rhinwedd is-baragraff (1)(c) gan berson na ddaeth yn ymddiriedolwr cyfrifol hyd ar ôl yr adeg berthnasol.
(3)Yr ymddiriedolwyr cyfrifol, mewn perthynas â thrafodiad tir, yw’r personau sy’n ymddiriedolwyr ar y dyddiad y mae’r trafodiad yn cael effaith ac unrhyw berson sy’n dod yn ymddiriedolwr wedi hynny.
(4)Yr adeg berthnasol—
(a)mewn perthynas â hynny o gosb sy’n daladwy mewn cysylltiad ag unrhyw ddiwrnod, neu â llog taliadau hwyr ar hynny o gosb sy’n daladwy felly, yw dechrau’r diwrnod hwnnw;
(b)mewn perthynas ag unrhyw gosb arall, neu â llog taliadau hwyr ar y gosb, yw’r adeg y digwyddodd y weithred neu’r anwaith a achosodd i’r gosb ddod yn daladwy.
(5)Yn y paragraff hwn, ystyr “llog taliadau hwyr” yw llog taliadau hwyr o dan Ran 6 o DCRhT.
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