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- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)Os yw ACC yn dyroddi hysbysiad ymholiad ynghylch ffurflen dreth o dan adran 43 o DCRhT—
(a)rhaid dyroddi’r hysbysiad i bob un o’r prynwyr y gŵyr ACC pwy ydynt;
(b)mae pwerau ACC o dan Ran 4 o DCRhT i wneud gwybodaeth a dogfennau yn ofynnol at ddibenion yr ymholiad yn arferadwy ar wahân (ac yn wahanol) mewn perthynas â phob un o’r prynwyr;
(c)rhaid dyroddi unrhyw hysbysiad cau o dan adran 50 o DCRhT i bob un o’r prynwyr y gŵyr ACC pwy ydynt;
(d)caiff unrhyw un neu ragor o’r prynwyr wneud cais o dan adran 51 o DCRhT am gyfarwyddyd bod hysbysiad cau i’w ddyroddi (ac mae gan bob un ohonynt yr hawl i fod yn bartïon i’r cais).
(2)Rhaid i ddyfarniad ACC o dan adran 52 o DCRhT sy’n ymwneud â’r trafodiad gael ei wneud yn erbyn yr holl brynwyr ac nid yw’n cael effaith yn erbyn unrhyw un ohonynt oni bai y dyroddir hysbysiad amdano o dan yr adran honno i bob un ohonynt y gŵyr ACC pwy ydynt.
(3)Rhaid i asesiad ACC o dan adran 54 neu 55 o DCRhT sy’n ymwneud â’r trafodiad gael ei wneud mwen cysylltiad â’r holl brynwyr ac nid yw’n cael effaith mewn cysylltiad ag unrhyw un ohonynt oni bai y dyroddir hysbysiad amdano o dan adran 61 o DCRhT i bob un ohonynt y gŵyr ACC pwy ydynt.
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