- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017, Croes Bennawd: Cosbau sy’n ymwneud â chyfrifo pwysau trethadwy deunydd.
Efallai na fydd deddfwriaeth ddiwygiedig sydd ar y safle hwn yn gwbl gyfoes. Ar hyn o bryd mae unrhyw newidiadau neu effeithiau hysbys a wnaed gan ddeddfwriaeth ddilynol wedi'u gwneud i destun y ddeddfwriaeth yr ydych yn edrych arni gan y tîm golygyddol. Gweler 'Cwestiynau Cyffredin' am fanylion ynglŷn â'r amserlenni ar gyfer nodi a chofnodi effeithiau newydd ar y safle hwn.
Mae gweithredwr safle tirlenwi awdurdodedig sy’n methu â phennu pwysau’r deunydd mewn gwarediad trethadwy yn unol ag adran 20 yn agored i gosb nad yw’n fwy na £500 mewn cysylltiad â phob gwarediad trethadwy y mae’r methiant yn ymwneud ag ef.
Gwybodaeth Cychwyn
I1A. 61 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 97(2)
I2A. 61 mewn grym ar 1.4.2018 gan O.S. 2018/35, ergl. 3
Pan fo gweithredwr safle tirlenwi awdurdodedig, wrth gyfrifo pwysau trethadwy’r deunydd mewn gwarediad trethadwy—
(a)yn cymhwyso disgownt heb fod â chymeradwyaeth o dan adran 21 i wneud hynny, neu
(b)yn cymhwyso disgownt sy’n fwy na’r disgownt a gymeradwywyd o dan adran 21,
mae’r gweithredwr yn agored i gosb nad yw’n fwy na £500 mewn cysylltiad â phob gwarediad trethadwy y cymhwysir disgownt iddo yn y naill neu’r llall o’r ffyrdd hynny.
Gwybodaeth Cychwyn
I3A. 62 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 97(2)
I4A. 62 mewn grym ar 1.4.2018 gan O.S. 2018/35, ergl. 3
(1)Pan ddaw gweithredwr safle tirlenwi awdurdodedig yn agored i gosb o dan adran 61 neu 62, rhaid i ACC—
(a)asesu’r gosb, a
(b)dyroddi hysbysiad i’r person am y gosb a aseswyd.
(2)Caniateir cyfuno asesiad o gosb o dan adran 61 neu 62 gydag asesiad treth.
(3)Rhaid gwneud asesiad o gosb o dan adran 61 neu 62 o fewn y cyfnod o 12 mis sy’n dechrau â’r diwrnod y daeth ACC i gredu yn gyntaf bod y gweithredwr yn agored i’r gosb.
Gwybodaeth Cychwyn
I5A. 63 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 97(2)
I6A. 63 mewn grym ar 1.4.2018 gan O.S. 2018/35, ergl. 3
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