Adran 53 – Llog taliadau hwyr
97.Mae’r adran hon yn diwygio adran 157 o DCRhT i sicrhau y gellir codi llog taliadau hwyr pan na fo treth sy’n ddyledus o dan hysbysiad codi treth, a ddyroddir o dan adran 49 neu 50, wedi ei thalu.
Nodiadau Esboniadol i Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017
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