en-gb	(1) This section applies to any provision of this Act that — 
cy-gb	(1) Mae’r adran hon yn gymwys i unrhyw ddarpariaeth yn y Ddeddf hon sy’n — 

en-gb	(a) requires a person to produce a document , 
cy-gb	(a) ei gwneud yn ofynnol i berson gyflwyno dogfen , 

en-gb	(b) permits WRA — 
cy-gb	(b) caniatau i ACC — 

en-gb	to inspect a document , 
cy-gb	archwilio dogfen , 

en-gb	to ma k e or ta k e copies of or extracts from a document , or
cy-gb	gwneud neu gymryd copIau neu ddyfyniadau o ddogfen , neu

en-gb	to remove a document , 
cy-gb	mynd a dogfen ymaith , 

en-gb	(c) ma k es provision about penalties or offences in connection with the production or inspection of documents , including in connection with the failure to produce or permit the inspection of documents , or
cy-gb	(c) gwneud darpariaeth ynghylch cosbau neu droseddau mewn cysylltiad a chyflwyno neu archwilio dogfennau , gan gynnwys mewn cysylltiad a’r methiant i gyflwyno dogfennau neu ganiatau iddynt gael eu harchwilio , neu

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 50 
cy-gb	50 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	(d) ma k es any other provision in connection with the requirement mentioned in paragraph (a) or the powers mentioned in paragraph (b).
cy-gb	(d) gwneud unrhyw ddarpariaeth arall mewn cysylltiad a’r gofyniad a grybwyllir ym mharagraff (a) neu’r pwerau a grybwyllir ym mharagraff (b).

en-gb	(2) A provision to which this section applies has effect as if — 
cy-gb	(2) Mae darpariaeth y mae’r adran hon yn gymwys iddi yn cael effaith fel pe bai — 

en-gb	any reference in the provision to a document were a reference to anything in which information of any description is recorded , and
cy-gb	unrhyw gyfeiriad yn y ddarpariaeth at ddogfen yn gyfeiriad at unrhyw beth y mae gwybodaeth o unrhyw ddisgrifiad wedi ei gofnodi ynddo , a

en-gb	any reference in the provision to a copy of a document were a reference to anything onto which information recorded in the document has been copied , by whatever means and whether directly or indirectly.
cy-gb	unrhyw gyfeiriad yn y ddarpariaeth at gopi o ddogfen yn gyfeiriad at unrhyw beth y mae gwybodaeth a gofnodwyd yn y ddogfen wedi ei gopio arno , ym mha bynnag fodd a boed yn uniongyrchol neu’n anuniongyrchol.

en-gb	(3) WRA may , at any reasonable time , obtain access to , inspect and chec k the operation of any computer and any associated apparatus or material which is or has been used in connection with a relevant document.
cy-gb	(3) Caiff ACC , ar unrhyw adeg resymol , gael mynediad i unrhyw gyfrifiadur ac unrhyw gyfarpar neu ddeunydd cysylltiedig a ddefnyddir neu a ddefnyddiwyd mewn cysylltiad a dogfen berthnasol , a’u harchwilio a gwirio eu gweithrediad.

en-gb	(4) In subsection (3) , "relevant document" means a document — 
cy-gb	(4) Yn is-adran (3) , ystyr "dogfen berthnasol" yw dogfen — 

en-gb	that a person has been , or may be , required to produce by or under a provision of this Act , or
cy-gb	y bu’n ofynnol neu y gall fod yn ofynnol i berson ei chyflwyno gan neu o dan ddarpariaeth yn y Ddeddf hon , neu

en-gb	that WRA may — 
cy-gb	y caiff ACC — 

en-gb	inspect , 
cy-gb	ei harchwilio , 

en-gb	ma k e or ta k e copies of or extracts from , or
cy-gb	gwneud neu gymryd copiau neu ddyfyniadau ohoni , neu

en-gb	remove.
cy-gb	mynd a hi ymaith.

en-gb	(5) WRA may require any assistance that it reasonably requires for the purposes of subsection (3) from — 
cy-gb	(5) Caiff ACC wneud unrhyw gymorth sy’n rhesymol ofynnol ganddo at ddibenion is-adran (3) yn ofynnol gan — 

en-gb	the person by whom or on whose behalf the computer is or has been used , or
cy-gb	y person sy’n defnyddio’r cyfrifiadur neu sydd wedi defnyddio’r cyfrifiadur , neu’r person y’i defnyddir ar ei ran neu y’i defnyddiwyd ar ei ran , neu

en-gb	any person having charge of , or otherwise concerned with the operation of , the computer , apparatus or material.
cy-gb	unrhyw berson sy’n gyfrifol am y cyfrifiadur , y cyfarpar neu’r deunydd , neu sydd fel arall yn ymwneud a’u gweithredu.

en-gb	(6) If a person exercising the power under subsection (3) is unable to produce evidence of authority to do so when as k ed to provide such evidence by — 
cy-gb	(6) Os nad yw person sy’n arfer y pArer o dan is-adran (3) yn gallu cyflwyno tystiolaeth o awdurdod i wneud hynny pan ofynnir iddo ddarparu tystiolaeth o’r fath gan — 

en-gb	the person by whom or on whose behalf the computer is or has been used , or
cy-gb	y person sy’n defnyddio’r cyfrifiadur neu sydd wedi defnyddio’r cyfrifiadur , neu’r person y’i defnyddir ar ei ran neu y’i defnyddiwyd ar ei ran , neu

en-gb	any person having charge of , or otherwise concerned with the operation of , the computer , apparatus or material , 
cy-gb	unrhyw berson sy’n gyfrifol am y cyfrifiadur , y cyfarpar neu’r deunydd , neu sydd fel arall yn ymwneud a’u gweithredu , 

en-gb	the person exercising the power must stop and may not continue until such evidence is produced.
cy-gb	rhaid i’r person sy’n arfer y pArer roi’r gorau i wneud hynny ac ni chaiff barhau hyd oni chyflwynir tystiolaeth o’r fath.

en-gb	CH APT E R 6
cy-gb	PE NN OD 6

en-gb	O FF ENCES RELATIN G TO IN F ORMATION NOTICES
cy-gb	TROSEDDAU YN YMWNEUD A HYSBYSIADAU GWYBODAETH

en-gb	11 4 Offence of concealing etc. documents following information notice 
cy-gb	11 4 Trosedd o gelu etc. ddogfennau yn dilyn hysbysiad gwybodaeth 

en-gb	(1) A person commits an offence if — 
cy-gb	(1) Mae person yn cyflawni trosedd — 

en-gb	(a) WRA issues an information notice to the person — 
cy-gb	(a) os yw ACC yn dyroddi hysbysiad gwybodaeth i’r person — 

en-gb	(i) which requires the person to produce a document , and
cy-gb	(i) sy’n ei gwneud yn ofynnol i’r person gyflwyno dogfen , a

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 51 
cy-gb	51 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	(ii) which has been approved by the tribunal , and
cy-gb	(ii) sydd wedi ei gymeradwyo gan y tribiwnlys , a

en-gb	(b) the person conceals , destroys or otherwise disposes of (or arranges for the concealment , destruction or disposal of) that document.
cy-gb	(b) os yw’r person yn celu , yn difa neu fel arall yn cael gwared (neu’n trefnu i gelu , i ddifa neu i gael gwared) a’r ddogfen honno.

en-gb	A person may commit an offence under subsection (1) despite the fact that the person has appealed against the information notice or against a requirement in it.
cy-gb	Gall person gyflawni trosedd o dan is-adran (1) er gwaethaf y ffaith bod y person wedi apelio yn erbyn yr hysbysiad gwybodaeth neu yn erbyn gofyniad ynddo.

en-gb	A person does not commit an offence under subsection (1) if the person acts after the original document has been produced in accordance with the information notice , unless WRA has notified the person that the document must continue to be available for inspection (and has not withdrawn the notification).
cy-gb	Nid yw person yn cyflawni trosedd o dan is-adran (1) os yw’r person yn gweithredu ar 6l i’r ddogfen wreiddiol gael ei chyflwyno yn unol a’r hysbysiad gwybodaeth , oni bai bod ACC wedi hysbysu’r person bod rhaid i’r ddogfen barhau i fod ar gael i’w harchwilio (ac nad yw wedi tynnu’r hysbysiad yn 6l).

en-gb	A person does not commit an offence under subsection (1) where a copy of a document has been produced in accordance with section 96(1) , if the person acts after the end of the period of 6 months beginning with the day on which the copy was produced unless , before the end of that period , WRA has made a request for the original document under section 96(3).
cy-gb	Pan fo copi o ddogfen wedi ei gyflwyno yn unol ag adran 96(1) , nid yw person yn cyflawni trosedd o dan is-adran (1) os yw’r person yn gweithredu ar 6l diwedd y cyfnod o 6 mis sy’n dechrau a’r diwrnod y cyflwynwyd y copi oni bai bod ACC , cyn i’r cyfnod hwnnw ddod i ben , wedi gofyn am y ddogfen wreiddiol o dan adran 96(3).

en-gb	It is a defence for a person charged with an offence under subsection (1) to show that the person had a reasonable excuse for concealing , destroying or otherwise disposing of (or for arranging for the concealment , destruction or disposal of) the document.
cy-gb	Mae’n amddiffyniad i berson a gyhuddir o drosedd o dan is-adran (1) ddangos bod gan y person esgus rhesymol am gelu , am ddifa neu fel arall am gael gwared (neu am drefnu i gelu , i ddifa neu i gael gwared) a’r ddogfen.

en-gb	A person who commits an offence under subsection (1) is liable — 
cy-gb	Mae person sy’n cyflawni trosedd o dan is-adran (1) yn agored — 

en-gb	on summary conviction , to a fine ; 
cy-gb	ar gollfarn ddiannod , i ddirwy ; 

en-gb	on conviction on indictment , to imprisonment for a term not exceeding 2 years or to a fine (or both).
cy-gb	ar gollfarn ar dditiad , i garchar am gyfnod heb fod yn hwy na 2 flynedd neu i ddirwy (neu’r ddau).

en-gb	11 5 Offence of concealing etc. documents following notification 
cy-gb	11 5 Trosedd o gelu etc. ddogfennau yn dilyn hysbysiad 

en-gb	(1) A person commits an offence if the person conceals , destroys or otherwise disposes of (or arranges for the concealment , destruction or disposal of) a document after WRA has told the person that — 
cy-gb	(1) Mae person yn cyflawni trosedd os yw’r person yn celu , yn difa neu fel arall yn cael gwared (neu’n trefnu i gelu , i ddifa neu i gael gwared) a dogfen ar 6l i ACC ddweud wrth y person — 

en-gb	a document is to be , or is li k ely to be , the sub j ect of an information notice addressed to that person (see section 88(3)(b)) , and
cy-gb	y bydd dogfen , neu ei bod yn debygol o fod , yn destun hysbysiad gwybodaeth wedi ei gyfeirio at y person hwnnw (gweler adran 88(3)(b)) , a

en-gb	WRA intends to see k the approval of the tribunal for the issuing of the information notice (see section 87(2)(b)) or is required to see k such approval (see sections 86 , 89(1)(d) and 92(1)).
cy-gb	bod ACC yn bwriadu ceisio cymeradwyaeth y tribiwnlys i ddyroddi’r hysbysiad gwybodaeth (gweler adran 87(2)(b)) neu ei bod yn ofynnol iddo geisio cymeradwyaeth o’r fath (gweler adrannau 86 , 89(1)(d) a 92(1)).

en-gb	(2) A person does not commit an offence under subsection (1) if the person conceals , destroys or otherwise disposes of the document after — 
cy-gb	(2) Nid yw person yn cyflawni trosedd o dan is-adran (1) os yw’r person yn celu , yn difa neu fel arall yn cael gwared a’r ddogfen — 

en-gb	the end of the period of 6 months beginning with the day on which WRA told the person (or last told the person) , or
cy-gb	ar 6l diwedd y cyfnod o 6 mis sy’n dechrau a’r diwrnod y dywedodd ACC wrth y person (neu y dywedodd wrth y person ddiwethaf) , neu

en-gb	an information notice has been issued requiring the person to produce the document.
cy-gb	wedi i hysbysiad gwybodaeth gael ei ddyroddi sy’n ei gwneud yn ofynnol i’r person gyflwyno’r ddogfen.

en-gb	(3) It is a defence for a person charged with an offence under subsection (1) to show that the person had a reasonable excuse for concealing , destroying or otherwise disposing of (or for arranging for the concealment , destruction or disposal of) the document.
cy-gb	(3) Mae’n amddiffyniad i berson a gyhuddir o drosedd o dan is-adran (1) ddangos bod gan y person esgus rhesymol am gelu , am ddifa neu fel arall am gael gwared (neu am drefnu i gelu , i ddifa neu i gael gwared) a’r ddogfen.

en-gb	(4) A person who commits an offence under subsection (1) is liable — (a) on summary conviction , to a fine ; 
cy-gb	(4) Mae person sy’n cyflawni trosedd o dan is-adran (1) yn agored — (a) ar gollfarn ddiannod , i ddirwy ; 

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 52 
cy-gb	52 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	(b) on conviction on indictment , to imprisonment for a term not exceeding 2 years or to a fine (or both).
cy-gb	(b) ar gollfarn ar dditiad , i garchar am gyfnod heb fod yn hwy na 2 flynedd neu i ddirwy (neu’r ddau).

en-gb	CH APT E R 7
cy-gb	PE NN OD 7

en-gb	TRI B UNAL APPROVALS
cy-gb	CYMERADWYAETH Y TRIBIWNLYS

en-gb	11 6 No review or appeal of tribunal approvals 
cy-gb	11 6 Dim adolygu nac apelio yn erbyn cymeradwyaeth y tribiwnlys 

en-gb	In section 11(5) of the Tribunals , Courts and Enforcement Act 2007 (c. 
cy-gb	Yn adran 11(5) o Ddeddf Tribiwnlysoedd , Llysoedd a Gorfodaeth 2007 (p. 

en-gb	15) (decisions excluded from right to appeal to Upper Tribunal) , after paragraph (c) insert — 
cy-gb	15) (penderfyniadau a eithrir o’r hawl i apelio i’r Uwch Dribiwnlys) , ar 6l paragraff (c) mewnosoder — 

en-gb	" (ca) any decision of the F irst-tier Tribunal under section 88 , 89(3) or 92(3) of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (approval for Welsh Revenue Authority to issue certain information notices) ,
cy-gb	" (ca) any decision of the F irst-tier Tribunal under section 88 , 89(3) or 92(3) of the Ta x Collection and Management (Wales) Act 2016 (anaw 6) (appro v al for Welsh Re v enue Authority to issue certain information notices) ,

en-gb	(cb) any decision of the F irst-tier Tribunal under section 108 of that Act (approval for Welsh Revenue Authority to inspect premises) ," .
cy-gb	(cb) any decision of the F irst-tier Tribunal under section 108 of that Act (appro v al for Welsh Re v enue Authority to inspect premises) ," .

en-gb	In section 13(8) of that Act (decisions excluded from right to appeal to Court of Appeal etc.) , after paragraph (b) insert — 
cy-gb	Yn adran 13(8) o’r Ddeddf honno (penderfyniadau a eithrir o’r hawl i apelio i’r Llys Apel etc.) , ar 6l paragraff (b) mewnosoder — 

en-gb	" (ba) any decision of the Upper Tribunal under section 88 , 89(3) or 92(3) of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (approval for Welsh Revenue Authority to issue certain information notices) ,
cy-gb	" (ba) any decision of the Upper Tribunal under section 88 , 89(3) or 92(3) of the Ta x Collection and Management (Wales) Act 2016 (anaw 6) (appro v al for Welsh Re v enue Authority to issue certain information notices) ,

en-gb	(bb) any decision of the Upper Tribunal under section 108 of that Act (approval for Welsh Revenue Authority to inspect premises) ," .
cy-gb	(bb) any decision of the Upper Tribunal under section 108 of that Act (appro v al for Welsh Re v enue Authority to inspect premises) ," .

en-gb	PART 5 
cy-gb	RHAN 5 

en-gb	PENALTIES 
cy-gb	COSBAU 

en-gb	CH APT E R 1 
cy-gb	PE NN OD 1 

en-gb	OVERVIEW
cy-gb	TROSOLWG

en-gb	11 7 Overview of P art 
cy-gb	11 7 Trosolwg o'r R han 

en-gb	(1) This Part ma k es provision about penalties relating to devolved taxes , including — 
cy-gb	(1) Mae’r Rhan hon yn gwneud darpariaeth am gosbau sy’n ymwneud a threthi datganoledig , gan gynnwys — 

en-gb	penalties relating to failures to ma k e tax returns or to pay devolved tax , 
cy-gb	cosbau sy’n ymwneud a methiannau i ddychwelyd ffurflenni treth neu i dalu trethi datganoledig , 

en-gb	penalties relating to inaccuracies , 
cy-gb	cosbau sy’n ymwneud ag anghywirdebau , 

en-gb	penalties relating to record- k eeping and reimbursement arrangements , and
cy-gb	cosbau sy’n ymwneud a chadw cofnodion a threfniadau talu’n 6l , a

en-gb	penalties relating to investigations.
cy-gb	cosbau sy’n ymwneud ag ymchwiliadau.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 53 
cy-gb	53 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	(2) It includes provision about — 
cy-gb	(2) Mae’n cynnwys darpariaeth ynghylch — 

en-gb	the circumstances which liability to those penalties arises , 
cy-gb	yr amgylchiadau pan gyfyd rhwymedigaeth i’r cosbau hynny , 

en-gb	the amounts of those penalties , 
cy-gb	symiau’r cosbau hynny , 

en-gb	the circumstances in which liability to those penalties may be suspended or the amounts of those penalties may be reduced , 
cy-gb	yr amgylchiadau pan ganiateir gohirio rhwymedigaeth i’r cosbau hynny neu ostwng symiau’r cosbau hynny , 

en-gb	the assessment of those penalties , and
cy-gb	asesu’r cosbau hynny , ac

en-gb	the payment of those penalties. 
cy-gb	talu’r cosbau hynny.

en-gb	CH APT E R 2
cy-gb	PE NN OD 2 

en-gb	PENALTIES F OR F AILURE TO MA K E RETURNS OR PAY TA X 
cy-gb	COSBAU AM FETHU A DYCHWELYD FFURFLENNI NEU DALU TRETH 

en-gb	Penalty for failure to ma k e tax return
cy-gb	Cosb am fethu a dychwelyd ffurflen dreth

en-gb	11 8 P enalty for failure to make tax return on or before filing date 
cy-gb	11 8 Cosb am fethu a dychwelyd ffurflen dreth ar y dyddiad ffeilio neu cyn hynny 

en-gb	A person is liable to a penalty of £ 100 if the person fails to ma k e a tax return on or before the filing date.
cy-gb	Mae person yn agored i gosb o £ 100 os yw’r person yn methu a dychwelyd ffurflen dreth ar y dyddiad ffeilio neu cyn hynny.

en-gb	11 9 P enalty for failure to make tax return within 6 months from filing date 
cy-gb	11 9 Cosb am fethu a dychwelyd ffurflen dreth o fewn 6 mis wedi'r dyddiad ffeilio 

en-gb	A person is liable to a penalty if the person ' s failure to ma k e a tax return continues after the end of the period of 6 months beginning with the day after the filing date.
cy-gb	Mae person yn agored i gosb os yw methiant y person i ddychwelyd ffurflen dreth yn parhau ar 6l diwedd y cyfnod o 6 mis sy’n dechrau a’r diwrnod ar 6l y dyddiad ffeilio.

en-gb	The penalty is the greater of — 
cy-gb	Y gosb yw’r mwyaf o’r canlynol — 

en-gb	5 % of the amount of the devolved tax to which the person would have been liable if the tax return had been made , and
cy-gb	5 % o swm y dreth ddatganoledig y byddai’r person wedi bod yn agored i’w dalu pe byddai’r ffurflen dreth wedi ei dychwelyd , a

en-gb	£ 300. 
cy-gb	£ 300. 

en-gb	12 0 P enalty for failure to make tax return within 12 months from filing date 
cy-gb	12 0 Cosb am fethu a dychwelyd ffurflen dreth o fewn 12 mis wedi'r dyddiad ffeilio 

en-gb	(1) A person is liable to a penalty if the person ' s failure to ma k e a tax return continues after the end of the period of 12 months beginning with the day after the filing date.
cy-gb	(1) Mae person yn agored i gosb os yw methiant y person i ddychwelyd ffurflen dreth yn parhau ar 6l diwedd y cyfnod o 12 mis sy’n dechrau a’r diwrnod ar 6l y dyddiad ffeilio.

en-gb	(2) Where , by failing to ma k e the tax return , the person deliberately withholds information which would enable or assist WRA to assess the person ' s liability to a devolved tax , the penalty is the greater of — 
cy-gb	(2) Pan fo’r person , drwy fethu a dychwelyd y ffurflen dreth , yn atal yn fwriadol wybodaeth a fyddai’n galluogi neu’n cynorthwyo ACC i asesu rhwymedigaeth y person i dreth ddatganoledig , y gosb yw’r mwyaf o — 

en-gb	100 % of the amount of the devolved tax to which the person would have been liable if the tax return had been made , and
cy-gb	100 % o swm y dreth ddatganoledig y byddai’r person wedi bod yn agored i’w dalu pe byddai’r ffurflen dreth wedi ei dychwelyd , a

en-gb	£ 300. 
cy-gb	£ 300. 

en-gb	(3) In any case not falling within subsection (2) , the penalty is the greater of — 
cy-gb	(3) Mewn unrhyw achos nad yw’n dod o fewn is-adran (2) , y gosb yw’r mwyaf o’r canlynol — 

en-gb	5 % of the amount of the devolved tax to which the person would have been liable if the tax return had been made , and
cy-gb	5 % o swm y dreth ddatganoledig y byddai’r person wedi bod yn agored i’w dalu pe byddai’r ffurflen dreth wedi ei dychwelyd , a

en-gb	£ 300. 
cy-gb	£ 300. 

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 54 
cy-gb	54 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	121 R eduction in penalty for failure to make tax return: 
cy-gb	121 Gostwng cosb am fethu a dychwelyd ffurflen dreth: 

en-gb	disclosure
cy-gb	datgelu

en-gb	(1) WRA may reduce a penalty under section 118 , 119 or 120 if the person discloses information which has been withheld as a result of a failure to ma k e a tax return ( " relevant information " ).
cy-gb	(1) Caiff ACC ostwng cosb o dan adran 118 , 119 neu 120 os yw’r person yn datgelu gwybodaeth sydd wedi ei hatal o ganlyniad i fethiant i ddychwelyd ffurflen dreth ( " gwybodaeth berthnasol " ).

en-gb	(2) A person discloses relevant information by — 
cy-gb	(2) Mae person yn datgelu gwybodaeth berthnasol drwy — 

en-gb	telling WRA about it , 
cy-gb	dweud wrth ACC amdani , 

en-gb	giving WRA reasonable help in quantifying any devolved tax unpaid by reason of the information having been withheld , and
cy-gb	rhoi cymorth rhesymol i ACC feintioli unrhyw dreth ddatganoledig nas talwyd oherwydd i’r wybodaeth gael ei hatal , ac

en-gb	allowing WRA access to records for the purpose of chec k ing how much devolved tax is so unpaid.
cy-gb	caniatau i ACC weld cofnodion at ddiben gwirio faint o dreth ddatganoledig nas talwyd fel hyn.

en-gb	(3) In reducing a penalty under this section , WRA may ta k e account of — 
cy-gb	(3) Wrth ostwng cosb o dan yr adran hon , caiff ACC ystyried — 

en-gb	whether the disclosure was prompted or unprompted , and
cy-gb	pa un a oedd y datgeliad wedi ei gymell neu’n ddigymell , a

en-gb	the quality of the disclosure.
cy-gb	ansawdd y datgeliad.

en-gb	(4) Disclosure of relevant information — 
cy-gb	(4) Mae datgelu gwybodaeth berthnasol — 

en-gb	is " unprompted " if made at a time when the person ma k ing the disclosure has no reason to believe that WRA has discovered or is about to discover the relevant information , and
cy-gb	yn " ddigymell " os gwneir hynny ar adeg pan nad oes gan y person sy’n datgelu unrhyw reswm i gredu bod ACC wedi darganfod yr wybodaeth berthnasol neu ei fod ar fin ei darganfod , a

en-gb	otherwise , is " prompted " .
cy-gb	fel arall , " wedi ei gymell " .

en-gb	(5) "Q uality ", in relation to disclosure , includes timing , nature and extent.
cy-gb	(5) Mae " ansawdd ", mewn perthynas a datgelu , yn cynnwys amseriad , natur a graddau.

en-gb	Penalty for failure to pay tax
cy-gb	Cosb am fethu a thalu treth

en-gb	122 P enalty for failure to pay tax 
cy-gb	122 Cosb am fethu a thalu treth 

en-gb	A person is liable to a penalty if the person fails to pay , on or before the penalty date , an amount of devolved tax which is payable by that person.
cy-gb	Mae person yn agored i gosb os yw’r person yn methu a thalu , ar y dyddiad cosbi neu cyn hynny , swm o dreth ddatganoledig sy’n daladwy gan y person hwnnw.

en-gb	The " penalty date ", in relation to an amount of devolved tax which is payable , is the date specified in an enactment as the date on or before which the amount must be paid.
cy-gb	Y " dyddiad cosbi ", mewn perthynas a swm o dreth ddatganoledig sy’n daladwy , yw’r dyddiad a bennir mewn deddfiad fel y dyddiad y mae’n rhaid talu’r swm arno neu cyn hynny.

en-gb	The penalty under this section is the percentage of the amount of unpaid devolved tax which is specified by an enactment as the amount of the penalty in the relevant circumstances.
cy-gb	Y gosb o dan yr adran hon yw canran y swm o dreth ddatganoledig nas talwyd a bennir mewn deddfiad fel swm y gosb o dan yr amgylchiadau perthnasol.

en-gb	12 3 Suspension of penalty for failure to pay tax during currency of agreement for deferred payment 
cy-gb	12 3 Gohirio cosb am fethu a thalu treth pan fo cytundeb cyfredol i ohirio taliad 

en-gb	(1) This section applies if — 
cy-gb	(1) Mae’r adran hon yn gymwys — 

en-gb	a person by whom an amount of devolved tax is payable has made a request to WRA , on or before the penalty date , to defer payment of the amount , and
cy-gb	os yw person y mae swm o dreth ddatganoledig yn daladwy ganddo wedi gwneud cais i ACC , ar y dyddiad cosbi neu cyn hynny , i ohirio talu’r swm , a

en-gb	WRA has agreed , on or before that date , that payment of the amount may be deferred for a period ( " the deferral period " ).
cy-gb	os yw ACC wedi cytuno , ar y dyddiad hwnnw neu cyn hynny , y gellir gohirio talu’r swm am gyfnod ( " y cyfnod gohirio " ).

en-gb	(2) If the person would (apart from this subsection) become liable , between the day on which the person ma k es the request and the end of the deferral period , to a penalty for failing to pay the amount , the person is not liable to that penalty.
cy-gb	(2) Pe byddai’r person (ar wahan i’r is-adran hon) , rhwng y dyddiad y mae’r person yn gwneud y cais a diwedd y cyfnod gohirio , yn dod yn agored i gosb am fethu a thalu’r swm , nid yw’r person yn agored i’r gosb honno.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 55 
cy-gb	55 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	(3) B ut if — 
cy-gb	(3) Ond — 

en-gb	the person brea k s the agreement , and
cy-gb	os yw’r person yn torri’r cytundeb , a

en-gb	WRA issues a notice to the person specifying any penalty to which the person would be liable apart from subsection (2) , 
cy-gb	os yw ACC yn dyroddi hysbysiad i’r person yn pennu unrhyw gosb y byddai’r person yn agored iddi ar wahan i is-adran (2) , 

en-gb	the person becomes liable to that penalty on the day on which the notice is issued.
cy-gb	daw’r person yn agored i’r gosb honno ar y diwrnod y dyroddir yr hysbysiad.

en-gb	(4) A person brea k s an agreement if — 
cy-gb	(4) Mae person yn torri cytundeb — 

en-gb	the person fails to pay the amount in question when the deferral period ends , or
cy-gb	os yw’r person yn methu a thalu’r swm o dan sylw pan ddaw’r cyfnod gohirio i ben , neu

en-gb	the deferral is sub j ect to a condition (including a condition that part of the amount be paid during the deferral period) and the person fails to comply with it.
cy-gb	os yw’r gohirio yn ddarostyngedig i amod (gan gynnwys amod bod rhan o’r swm i’w thalu yn ystod y cyfnod gohirio) ac nad yw’r person yn cydymffurfio a’r amod hwnnw.

en-gb	(5) If the agreement mentioned in subsection (1) is varied at any time by a further agreement between the person and WRA , this section applies from that time to the agreement as varied.
cy-gb	(5) Os caiff y cytundeb a grybwyllir yn is-adran (1) ei amrywio ar unrhyw adeg drwy gytundeb pellach rhwng y person ac ACC , mae’r adran hon yn gymwys o’r adeg honno i’r cytundeb fel y’i hamrywiwyd.

en-gb	Penalties under Chapter 2: 
cy-gb	Cosbau o dan Bennod 2: 

en-gb	general
cy-gb	cyffredinol

en-gb	12 4 Interaction of penalties 
cy-gb	12 4 Cydarwaith cosbau 

en-gb	Where a person is liable to more than one penalty under sections 118 to 120 which is determined by reference to a liability to a devolved tax , the aggregate of the amounts of those penalties must not exceed 100% of the liability to the devolved tax.
cy-gb	Pan fo person yn agored i fwy nag un gosb o dan adrannau 118 i 120 a bennir drwy gyfeirio at rwymedigaeth i dreth ddatganoledig , ni chaiff y symiau hynny , gyda’i gilydd , fod yn fwy na 100% o’r rhwymedigaeth i’r dreth ddatganoledig.

en-gb	Where a person is liable to — 
cy-gb	Pan fo person yn agored i — 

en-gb	a penalty under this Chapter which is determined by reference to a liability to a devolved tax , and
cy-gb	cosb o dan y Bennod hon a bennir drwy gyfeirio at rwymedigaeth i dreth ddatganoledig , a

en-gb	any other penalty (other than a penalty under this Chapter) which is determined by reference to the same liability to a devolved tax , 
cy-gb	unrhyw gosb arall (ac eithrio cosb o dan y Bennod hon) a bennir drwy gyfeirio at yr un rhwymedigaeth i dreth ddatganoledig , 

en-gb	the amount of the penalty under this Chapter is to be reduced by the amount of that other penalty.
cy-gb	mae swm y gosb o dan y Bennod hon i’w ostwng gan swm y gosb arall honno.

en-gb	12 5 Special reduction in penalty under Chapter 2
cy-gb	12 5 Gostyngiad arbennig i'r gosb o dan Bennod 2

en-gb	(1) WRA may reduce a penalty under this Chapter if it thin k s it right to do so because of special circumstances.
cy-gb	(1) Caiff ACC ostwng cosb o dan y Bennod hon os yw’n credu ei bod yn iawn gwneud hynny oherwydd amgylchiadau arbennig.

en-gb	(2) In subsection (1) , "special circumstances" does not include — 
cy-gb	(2) Yn is-adran (1) , nid yw "amgylchiadau arbennig" yn cynnwys — 

en-gb	ability to pay , or
cy-gb	y gallu i dalu , na

en-gb	the fact that a potential loss of revenue from one person is balanced by a potential over-payment by another.
cy-gb	y ffaith fod y posibilrwydd o golli refeniw gan un person yn cael ei wrthbwyso gan ordaliad posibl gan berson arall.

en-gb	(3) In subsection (1) , the reference to reducing a penalty includes a reference to — 
cy-gb	(3) Yn is-adran (1) , mae’r cyfeiriad at ostwng cosb yn cynnwys cyfeiriad at — 

en-gb	remitting a penalty entirely , 
cy-gb	dileu cosb yn llwyr , 

en-gb	suspending a penalty , and
cy-gb	gohirio cosb , ac

en-gb	agreeing a compromise in relation to proceedings for a penalty.
cy-gb	cytuno ar gyfaddawd mewn perthynas ag achos yn ymwneud a chosb.

en-gb	(4) In this section a reference to a penalty include a reference to any interest in relation to a penalty.
cy-gb	(4) Yn yr adran hon mae cyfeiriad at gosb yn cynnwys cyfeiriad at unrhyw log mewn perthynas a chosb.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 56 
cy-gb	56 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	12 6 R easonable excuse for failure to make tax return or pay tax 
cy-gb	12 6 Esgus rhesymol dros fethu a dychwelyd ffurflen dreth neu dalu treth 

en-gb	If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to ma k e a tax return , the person is not liable to a penalty under sections 118 to 120 in relation to the failure.
cy-gb	Os yw person yn bodloni ACC neu (drwy apel) y tribiwnlys bod esgus rhesymol dros fethu a dychwelyd ffurflen dreth , nid yw’r person yn agored i gosb o dan adrannau 118 i 120 mewn perthynas a’r methiant.

en-gb	If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to pay a devolved tax , the person is not liable to a penalty under section 122 in relation to the failure.
cy-gb	Os yw person yn bodloni ACC neu (drwy apel) y tribiwnlys bod esgus rhesymol dros fethu a thalu treth ddatganoledig , nid yw’r person yn agored i gosb o dan adran 122 mewn perthynas a’r methiant.

en-gb	F or the purposes of subsections (1) and (2) —
cy-gb	At ddibenion is-adrannau (1) a (2) — 

en-gb	an insufficiency of funds is not a reasonable excuse unless attributable to events outside the person's control ; 
cy-gb	nid yw prinder arian yn esgus rhesymol oni bai y gellir priodoli hynny i ddigwyddiadau sydd y tu hwnt i reolaeth y person ; 

en-gb	where a person relies on another person to do anything , that is not a reasonable excuse unless the first person too k reasonable care to avoid the failure ; 
cy-gb	pan fo person yn dibynnu ar berson arall i wneud unrhyw beth , nid yw hynny’n esgus rhesymol oni bai bod y person cyntaf wedi cymryd gofal rhesymol i osgoi’r methiant ; 

en-gb	where a person had a reasonable excuse for the failure but the excuse has ceased , the person is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.
cy-gb	os oedd gan berson esgus rhesymol am y methiant ond bod yr esgus wedi dod i ben , mae’r person i’w drin fel pe bai wedi parhau i fod a’r esgus os caiff y methiant ei gywiro heb oedi afresymol ar 6l i’r esgus ddod i ben.

en-gb	12 7 A ssessment of penalties under Chapter 2
cy-gb	12 7 A sesu cosbau o dan Bennod 2

en-gb	(1) Where a person becomes liable to a penalty under this Chapter , WRA must — 
cy-gb	(1) Pan ddaw person yn agored i gosb o dan y Bennod hon , rhaid i ACC — 

en-gb	assess the penalty , 
cy-gb	asesu’r gosb , 

en-gb	issue notice to the person of the penalty assessed , and
cy-gb	dyroddi hysbysiad i’r person o’r gosb a aseswyd , ac

en-gb	state in the notice the period or transaction in respect of which the penalty has been assessed.
cy-gb	datgan yn yr hysbysiad y cyfnod neu’r trafodiad yr aseswyd y gosb mewn perthynas ag ef.

en-gb	(2) An assessment of a penalty under this Chapter may be combined with an assessment to a devolved tax.
cy-gb	(2) Caniateir cyfuno asesiad o gosb o dan y Bennod hon ac asesiad ar gyfer treth ddatganoledig.

en-gb	(3) A supplementary assessment may be made in respect of a penalty under section 119 or 120 if an earlier assessment operated by reference to an underestimate of the amount of devolved tax to which a person would have been liable if a tax return had been made.
cy-gb	(3) Caniateir gwneud asesiad atodol mewn cysylltiad a chosb o dan adrannau 119 neu 120 os oedd asesiad cynharach yn gweithredu drwy gyfeirio at danamcangyfrif o swm y dreth ddatganoledig y byddai person wedi bod yn agored i’w dalu pe byddai wedi dychwelyd ffurflen dreth.

en-gb	(4) If — 
cy-gb	(4) Os yw — 

en-gb	an assessment in respect of a penalty under section 119 or 120 is based on the amount of devolved tax to which a person would have been liable if a tax return had been made , and
cy-gb	asesiad mewn cysylltiad a chosb o dan adrannau 119 neu 120 yn seiliedig ar swm y dreth ddatganoledig y byddai person wedi bod yn agored i’w dalu pe byddai wedi dychwelyd ffurflen dreth , a

en-gb	that liability is found by WRA to be excessive , 
cy-gb	ACC yn darganfod bod y rhwymedigaeth honno yn ormodol , 

en-gb	WRA may issue a notice to the person liable to the penalty amending the assessment so that it is based on the correct amount.
cy-gb	caiff ACC ddyroddi hysbysiad i’r person sy’n agored i’r gosb yn diwygio’r asesiad fel ei fod yn seiliedig ar y swm cywir.

en-gb	(5) A supplementary assessment may be made in respect of a penalty under section 122 if an earlier assessment operated by reference to an underestimate of the amount of devolved tax which was payable.
cy-gb	(5) Caniateir gwneud asesiad atodol mewn cysylltiad a chosb o dan adran 122 os oedd asesiad cynharach yn gweithredu drwy gyfeirio at danamcangyfrif o swm y dreth ddatganoledig a oedd yn daladwy.

en-gb	(6) If an assessment in respect of a penalty under section 122 is based on an amount of tax payable that is found by WRA to be excessive , WRA may issue a notice to the person liable to the penalty amending the assessment so that it is based on the correct amount.
cy-gb	(6) Os yw asesiad mewn cysylltiad a chosb o dan adran 122 yn seiliedig ar swm o dreth sy’n daladwy y mae ACC yn darganfod ei fod yn ormodol , caiff ACC ddyroddi hysbysiad i’r person sy’n agored i’r gosb yn diwygio’r asesiad fel ei fod yn seiliedig ar y swm cywir.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 57 
cy-gb	57 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	(7) An amendment made under subsection (4) or (6) — 
cy-gb	(7) O ran diwygiad a wneir o dan is-adran (4) neu (6) — 

en-gb	does not affect when the penalty must be paid , and
cy-gb	nid yw’n effeithio ar ba bryd y mae’n rhaid talu’r gosb , a

en-gb	may be made after the last day on which the assessment in question could have been made under section 128.
cy-gb	caniateir ei wneud ar 6l y diwrnod olaf y gellid bod wedi gwneud yr asesiad o dan sylw o dan adran 128.

en-gb	12 8 T ime limit for assessment of penalties under Chapter 2
cy-gb	12 8 Terfyn amser ar gyfer asesu cosbau o dan Bennod 2

en-gb	(1) An assessment of a penalty under this Chapter in respect of any amount must be made on or before the later of date A and (where it applies) date B.
cy-gb	(1) Rhaid asesu cosb o dan y Bennod hon mewn cysylltiad ag unrhyw swm ar neu cyn y diweddaraf o ddyddiad A a (pan fo’n gymwys) dyddiad B.

en-gb	(2) Date A is the last day of the period of 2 years beginning with — 
cy-gb	(2) Dyddiad A yw diwrnod olaf y cyfnod o 2 flynedd sy’n dechrau — 

en-gb	in the case of failure to ma k e a tax return , the filing date , or
cy-gb	yn achos methiant i ddychwelyd ffurflen dreth , a’r dyddiad ffeilio , neu

en-gb	in the case of failure to pay a devolved tax , the penalty date.
cy-gb	yn achos methiant i dalu treth ddatganoledig , a’r dyddiad cosbi.

en-gb	(3) Date B is the last day of the period of 12 months beginning with — 
cy-gb	(3) Dyddiad B yw diwrnod olaf y cyfnod o 12 mis sy’n dechrau — 

en-gb	(a) in the case of a failure to ma k e a tax return — 
cy-gb	(a) yn achos methiant i ddychwelyd ffurflen dreth — 

en-gb	the end of the appeal period for the assessment of the amount of devolved tax to which a person would have been liable if the tax return had been made , or
cy-gb	a diwedd y cyfnod apelio ar gyfer yr asesiad o swm y dreth ddatganoledig y byddai person wedi bod yn agored i’w dalu pe byddai’r ffurflen dreth wedi ei dychwelyd , neu

en-gb	if there is no such assessment , the date on which that liability is ascertained or it is ascertained that the liability is nil;
cy-gb	os nad oes asesiad o’r fath , a’r dyddiad y caiff y rhwymedigaeth honno ei chanfod neu’r dyddiad y canfyddir mai dim yw’r rhwymedigaeth;

en-gb	(b) in the case of a failure to pay a devolved tax — 
cy-gb	(b) yn achos methiant i dalu treth ddatganoledig — 

en-gb	the end of the appeal period for the assessment of the amount of devolved tax in respect of which the penalty is assessed , or
cy-gb	a diwedd y cyfnod apelio ar gyfer yr asesiad o swm y dreth ddatganoledig yr asesir y gosb mewn cysylltiad ag ef , neu

en-gb	if there is no such assessment , the date on which that amount of devolved tax is ascertained.
cy-gb	os nad oes asesiad o’r fath , a’r dyddiad y canfyddir y swm hwnnw o dreth ddatganoledig.

en-gb	(4) In subsection (2)(b) , " penalty date " has the meaning given by section 122(2).
cy-gb	(4) Yn is-adran (2)(b) , mae i " dyddiad cosbi " yr ystyr a roddir gan adran 122(2).

en-gb	(5) In subsection (3)(a) and (b) , " appeal period " means the later of the following periods — 
cy-gb	(5) Yn is-adran (3)(a) a (b) , ystyr " cyfnod apelio " yw’r diweddaraf o’r cyfnodau a ganlyn — 

en-gb	if no appeal is made , the period during which an appeal could be made , and
cy-gb	os na wneir ap8l , y cyfnod y gellid gwneud ap8l , a

en-gb	if an appeal is made , the period ending with its final determination or withdrawal. 
cy-gb	os gwneir ap8l , y cyfnod sy’n dod i ben pan gaiff ei dyfarnu’n derfynol neu ei thynnu’n 6l.

en-gb	CH APT E R 3
cy-gb	PE NN OD 3

en-gb	PENALTIES F OR INACCURACIES 
cy-gb	COSBAU AM ANGHYWIRDEBAU 

en-gb	Penalties for inaccuracies in documents
cy-gb	Cosbau am anghywirdebau mewn dogfennau

en-gb	12 9 P enalty for inaccuracy in document given to W RA 
cy-gb	12 9 Cosb am anghywirdeb mewn dogfen a roddir i A CC 

en-gb	(1) A person is liable to a penalty where —
cy-gb	(1) Mae person yn agored i gosb pan fo —

en-gb	the person gives WRA a document , and
cy-gb	y person yn rhoi dogfen i ACC , a

en-gb	conditions 1 and 2 are satisfied.
cy-gb	amodau 1 a 2 wedi eu bodloni.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 58 
cy-gb	58 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	(2) Condition 1 is that the document contains an inaccuracy which amounts to , or leads to — 
cy-gb	(2) Amod 1 yw bod y ddogfen yn cynnwys anghywirdeb sy’n gyfystyr a’r canlynol , neu’n arwain at y canlynol — 

en-gb	an understatement of a liability to a devolved tax , 
cy-gb	tanddatganiad o rwymedigaeth i dreth ddatganoledig , 

en-gb	a false or inflated statement of a loss relating to a devolved tax , or
cy-gb	datganiad ffug neu ormodol o golled sy’n ymwneud a threth ddatganoledig , neu

en-gb	a false or inflated claim to repayment of devolved tax.
cy-gb	hawliad ffug neu ormodol am ad-daliad o dreth ddatganoledig.

en-gb	(3) Condition 2 is that the inaccuracy was deliberate or careless on the person ' s part.
cy-gb	(3) Amod 2 yw bod yr anghywirdeb yn fwriadol neu’n ddiofal ar ran y person.

en-gb	(4) An inaccuracy is careless on a person ' s part if it is due to the person ' s failure to ta k e reasonable care.
cy-gb	(4) Mae anghywirdeb yn ddiofal ar ran person os gellir ei briodoli i fethiant y person i gymryd gofal rhesymol.

en-gb	(5) An inaccuracy which was neither deliberate nor careless on a person ' s part when the document was given is to be treated as careless if the person — 
cy-gb	(5) Mae anghywirdeb nad oedd yn fwriadol nac yn ddiofal ar ran person pan roddwyd y ddogfen i’w drin fel un diofal — 

en-gb	discovered the inaccuracy at some later time , and
cy-gb	os darganfu’r person yr anghywirdeb yn ddiweddarach , a

en-gb	did not ta k e reasonable steps to inform WRA.
cy-gb	os na chymerodd y person gamau rhesymol i roi gwybod i ACC.

en-gb	(6) Where a document contains more than one inaccuracy in respect of which conditions 1 and 2 are satisfied , the person is liable to a penalty for each such inaccuracy.
cy-gb	(6) Pan fo dogfen yn cynnwys mwy nag un anghywirdeb y bodlonir amodau 1 a 2 mewn cysylltiad a hwy , mae’r person yn agored i gosb am bob anghywirdeb o’r fath.

en-gb	1 30 A mount of penalty for inaccuracy in document given to W RA
cy-gb	1 30 Swm y gosb am anghywirdeb mewn dogfen a roddir i A CC 

en-gb	The penalty for a deliberate inaccuracy is 100 % of the potential lost revenue.
cy-gb	Y gosb am anghywirdeb bwriadol yw 100 % o’r refeniw posibl a gollir.

en-gb	The penalty for a careless inaccuracy is 30 % of the potential lost revenue.
cy-gb	Y gosb am anghywirdeb diofal yw 30 % o’r refeniw posibl a gollir.

en-gb	1 3 1 Suspension of penalty for careless inaccuracy 
cy-gb	1 3 1 Gohirio cosb am anghywirdeb diofal 

en-gb	(1) WRA may suspend all or part of a penalty for a careless inaccuracy under section 129 by issuing a notice to the person liable to the penalty.
cy-gb	(1) Caiff ACC ohirio cosb gyfan neu ran o gosb am anghywirdeb diofal o dan adran 129 drwy ddyroddi hysbysiad i’r person sy’n agored i’r gosb.

en-gb	(2) The notice must specify — 
cy-gb	(2) Rhaid i’r hysbysiad bennu — 

en-gb	what part of the penalty is to be suspended , 
cy-gb	pa ran o’r gosb sydd i’w gohirio , 

en-gb	a period of suspension not exceeding 2 years , and
cy-gb	cyfnod gohirio nad yw’n hwy na 2 flynedd , ac

en-gb	conditions of suspension to be complied with by the person.
cy-gb	amodau gohirio y mae’n rhaid i’r person gydymffurfio a hwy.

en-gb	(3) WRA may suspend all or part of a penalty only if compliance with a condition of suspension would help the person to avoid becoming liable to further penalties under section 129 for careless inaccuracy.
cy-gb	(3) Ni chaiff ACC ohirio cosb gyfan neu ran o gosb oni fyddai cydymffurfio ag amod gohirio yn helpu’r person i osgoi dod yn agored i gosbau pellach o dan adran 129 am anghywirdeb diofal.

en-gb	(4) A condition of suspension may specify — 
cy-gb	(4) Caiff amod gohirio bennu — 

en-gb	action to be ta k en , and
cy-gb	cam sydd i’w gymryd , a

en-gb	a period within which it must be ta k en.
cy-gb	cyfnod ar gyfer cymryd y cam hwnnw.

en-gb	(5) At the end of the period of suspension — 
cy-gb	(5) Pan ddaw’r cyfnod gohirio i ben — 

en-gb	if the person satisfies WRA that the conditions of suspension have been complied with , the suspended penalty or part is cancelled , and
cy-gb	os yw’r person yn bodloni ACC y cydymffurfiwyd a’r amodau gohirio , caiff y gosb neu’r rhan a ohiriwyd ei chanslo , a

en-gb	otherwise , the suspended penalty or part becomes payable.
cy-gb	fel arall , daw’r gosb neu’r rhan a ohiriwyd yn daladwy.

en-gb	(6) If , during the period of suspension of all or part of a penalty payable under section 129 , the person becomes liable to another penalty under that section , the suspended penalty or part becomes payable.
cy-gb	(6) Os yw’r person , yn ystod cyfnod gohirio cosb gyfan neu ran o gosb sy’n daladwy o dan adran 129 , yn dod yn agored i gosb arall o dan yr adran honno , daw’r gosb neu’r rhan a ohiriwyd yn daladwy.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 59 
cy-gb	59 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	1 3 2 P enalty for deliberate inaccuracy in document given to W RA by another person 
cy-gb	1 3 2 Cosb am anghywirdeb bwriadol mewn dogfen a roddir i A CC gan berson arall 

en-gb	(1) A person (referred to in this section as " person A " ) is liable to a penalty where — 
cy-gb	(1) Mae person (y cyfeirir ato yn yr adran hon fel " person A " ) yn agored i gosb pan fo — 

en-gb	another person gives WRA a document , 
cy-gb	person arall yn rhoi dogfen i ACC , 

en-gb	the document contains a relevant inaccuracy , and
cy-gb	y ddogfen yn cynnwys anghywirdeb perthnasol , ac

en-gb	the inaccuracy was attributable — 
cy-gb	yr anghywirdeb i’w briodoli — 

en-gb	to person A deliberately supplying false information to the other person (whether directly or indirectly) , or
cy-gb	i berson A yn darparu gwybodaeth ffug i’r person arall yn fwriadol (boed yn uniongyrchol neu’n anuniongyrchol) , neu

en-gb	to person A deliberately withholding information from the other person , with the intention of the document containing the inaccuracy.
cy-gb	i berson A yn atal gwybodaeth yn fwriadol rhag y person arall , gyda’r bwriad bod y ddogfen yn cynnwys yr anghywirdeb.

en-gb	(2) A " relevant inaccuracy " is an inaccuracy which amounts to , or leads to — 
cy-gb	(2) Mae " anghywirdeb perthnasol " yn anghywirdeb sy’n gyfystyr ag , neu’n arwain at — 

en-gb	an understatement of a liability to a devolved tax , 
cy-gb	tanddatganiad o rwymedigaeth i dreth ddatganoledig , 

en-gb	a false or inflated statement of a loss relating to a devolved tax , or
cy-gb	datganiad ffug neu ormodol o golled sy’n ymwneud a threth ddatganoledig , neu

en-gb	a false or inflated claim to repayment of devolved tax.
cy-gb	hawliad ffug neu ormodol am ad-daliad o dreth ddatganoledig.

en-gb	(3) Person A is liable to a penalty under this section in respect of an inaccuracy whether or not the other person is liable to a penalty under section 129 in respect of the same inaccuracy.
cy-gb	(3) Mae person A yn agored i gosb o dan yr adran hon mewn cysylltiad ag anghywirdeb pa un a yw’r person arall yn agored i gosb ai peidio o dan adran 129 mewn perthynas a’r un anghywirdeb.

en-gb	(4) The penalty payable under this section is 100 % of the potential lost revenue.
cy-gb	(4) Y gosb sy’n daladwy o dan yr adran hon yw 100 % o’r refeniw posibl a gollir.

en-gb	Penalty for failure to notify under-assessment etc.
cy-gb	Cosb am fethu a hysbysu ynghyl c h tanasesiad et c .

en-gb	1 33 P enalty for failure to notify under-assessment or under-determination 
cy-gb	1 33 Cosb am fethu a hysbysu ynghylch tanasesiad neu danddyfarniad 

en-gb	(1) A person is liable to a penalty where — 
cy-gb	(1) Mae person yn agored i gosb pan fo — 

en-gb	a WRA assessment understates the person's liability to a devolved tax , and
cy-gb	asesiad ACC yn tanddatgan rhwymedigaeth y person i dreth ddatganoledig , a

en-gb	the person has failed to ta k e reasonable steps to notify WRA , within the period of 30 days beginning with the day on which the notice of assessment is issued , that it is an under-assessment.
cy-gb	y person wedi methu a chymryd camau rhesymol i hysbysu ACC , o fewn y cyfnod o 30 o ddiwrnodau sy’n dechrau a’r diwrnod y dyroddir yr hysbysiad am yr asesiad , ei fod yn danasesiad.

en-gb	(2) In deciding what steps (if any) were reasonable , WRA must consider whether the person k new , or should have k nown , about the under-assessment.
cy-gb	(2) Wrth benderfynu pa gamau (os o gwbl) a oedd yn rhesymol , rhaid i ACC ystyried pa un a wyddai’r person am y tanasesiad , neu a ddylai fod wedi gwybod amdano.

en-gb	(3) The penalty payable under this section is 30 % of the potential lost revenue.
cy-gb	(3) Y gosb sy’n daladwy o dan yr adran hon yw 30 % o’r refeniw posibl a gollir.

en-gb	(4) In this section — 
cy-gb	(4) Yn yr adran hon — 

en-gb	" WRA assessment " includes a determination made by WRA under section 52 , and 
cy-gb	mae " asesiad ACC " yn cynnwys dyfarniad a wnaed gan ACC o dan adran 52 , a

en-gb	accordingly , references in this Chapter to an under-assessment include references to an under-determination.
cy-gb	yn unol a hynny , mae cyfeiriadau yn y Bennod hon at danasesiad yn cynnwys cyfeiriadau at danddyfarniad.

en-gb	Potential lost revenue
cy-gb	Refeniw posibl a gollir

en-gb	1 34 Meaning of "potential lost revenue" 
cy-gb	1 34 Ystyr "refeniw posibl a gollir" 

en-gb	In this Chapter , " potential lost revenue " has the meaning given by sections 135 to 138.
cy-gb	Yn y Bennod hon , mae i " refeniw posibl a gollir " yr ystyr a roddir gan adrannau 135 i 138.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 60 
cy-gb	60 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	1 35 P otential lost revenue: 
cy-gb	1 35 R efeniw posibl a gollir: 

en-gb	normal rule
cy-gb	y rheol arferol

en-gb	(1) The " potential lost revenue " in respect of — 
cy-gb	(1) Y " refeniw posibl a gollir " mewn cysylltiad ag — 

en-gb	an inaccuracy in a document (including an inaccuracy attributable to a supply of false information or withholding of information) , or
cy-gb	anghywirdeb mewn dogfen (gan gynnwys anghywirdeb sydd i’w briodoli i ddarparu gwybodaeth ffug neu atal gwybodaeth) , neu

en-gb	a failure to notify an under-assessment , 
cy-gb	methiant i hysbysu ynghylch tanasesiad , 

en-gb	is the additional amount payable in respect of a devolved tax as a result of correcting the inaccuracy or under-assessment.
cy-gb	yw’r swm ychwanegol sy’n daladwy mewn cysylltiad a threth ddatganoledig o ganlyniad i gywiro’r anghywirdeb neu’r tanasesiad.

en-gb	(2) The reference in subsection (1) to the additional amount payable includes a reference to — 
cy-gb	(2) Mae’r cyfeiriad yn is-adran (1) at y swm ychwanegol sy’n daladwy yn cynnwys cyfeiriad at — 

en-gb	an amount payable to WRA having been erroneously paid by way of repayment of devolved tax , and
cy-gb	swm sy’n daladwy i ACC wedi iddo gael ei dalu drwy gamgymeriad ar ffurf ad-daliad o dreth ddatganoledig , a

en-gb	an amount which would have been repayable by WRA had the inaccuracy or under-assessment not been corrected.
cy-gb	swm a fyddai wedi bod i’w ad-dalu gan ACC pe na byddai’r anghywirdeb neu’r tanasesiad wedi ei gywiro.

en-gb	1 36 P otential lost revenue: 
cy-gb	1 36 R efeniw posibl a gollir: 

en-gb	multiple errors
cy-gb	camgymeriadau lluosog

en-gb	(1) Where a person is liable to a penalty under section 129 in respect of more than one inaccuracy , and the calculation of potential lost revenue under section 135 in respect of each inaccuracy depends on the order in which they are corrected , careless inaccuracies are to be ta k en to be corrected before deliberate inaccuracies.
cy-gb	(1) Pan fo person yn agored i gosb o dan adran 129 mewn cysylltiad a mwy nag un anghywirdeb , a bod y cyfrifiad o’r refeniw posibl a gollir o dan adran 135 mewn cysylltiad a phob anghywirdeb yn dibynnu ar y drefn y cant eu cywiro , dylid cymryd bod anghywirdebau diofal yn cael eu cywiro cyn anghywirdebau bwriadol.

en-gb	(2) In calculating potential lost revenue where a person is liable to a penalty under section 129 in respect of one or more understatements in one or more documents relating to a tax period or transaction , account must be ta k en of any overstatements in any document given by the person which relate to the same tax period or transaction.
cy-gb	(2) Wrth gyfrifo refeniw posibl a gollir pan fo person yn agored i gosb o dan adran 129 mewn cysylltiad ag un neu ragor o danddatganiadau mewn un neu ragor o ddogfennau sy’n ymwneud a chyfnod treth neu drafodiad , rhaid rhoi ystyriaeth i unrhyw orddatganiadau mewn unrhyw ddogfen a roddwyd gan y person sy’n ymwneud a’r un cyfnod treth neu drafodiad.

en-gb	(3) In subsection (2) — 
cy-gb	(3) Yn is-adran (2) — 

en-gb	" understatement " means an inaccuracy that meets condition 1 in section 129 , and 
cy-gb	ystyr " tanddatganiad " yw anghywirdeb sy’n bodloni amod 1 yn adran 129 , a

en-gb	" overstatement " means an inaccuracy that does not meet that condition. 
cy-gb	ystyr " gorddatganiad " yw anghywirdeb nad yw’n bodloni’r amod hwnnw.

en-gb	(4) F or the purposes of subsection (2) overstatements are to be set against understatements in the following order — 
cy-gb	(4) At ddibenion is-adran (2) , mae gorddatganiadau i’w gosod yn erbyn tanddatganiadau yn y drefn a ganlyn — 

en-gb	understatements in respect of which the person is not liable to a penalty , 
cy-gb	tanddatganiadau nad yw’r person yn agored i gosb mewn cysylltiad a hwy , 

en-gb	careless understatements , and
cy-gb	tanddatganiadau diofal , ac

en-gb	deliberate understatements.
cy-gb	tanddatganiadau bwriadol.

en-gb	(5) In calculating , for the purposes of a penalty under section 129 , potential lost revenue in respect of a document given by or on behalf of a person , no account is to be ta k en of the fact that a potential loss of revenue from a person is or may be balanced by a potential overpayment by another person (except to the extent that an enactment requires a person ' s liability to a devolved tax to be ad j usted by reference to another person ' s liability to a devolved tax).
cy-gb	(5) Wrth gyfrifo , at ddibenion cosb o dan adran 129 , refeniw posibl a gollir mewn cysylltiad a dogfen a roddwyd gan berson neu ar ran person , ni ddylid ystyried y ffaith fod refeniw posibl a gollir gan berson i’w wrthbwyso , neu y caniateir ei wrthbwyso , gan ordaliad posibl gan berson arall (ac eithrio i’r graddau y mae deddfiad yn ei gwneud yn ofynnol bod rhwymedigaeth person i dreth ddatganoledig yn cael ei haddasu drwy gyfeirio at rwymedigaeth person arall i dreth ddatganoledig).

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 61 
cy-gb	61 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	1 37 P otential lost revenue: 
cy-gb	1 37 R efeniw posibl a gollir: 

en-gb	losses
cy-gb	colledion

en-gb	(1) Where an inaccuracy has the result that a loss is wrongly recorded for the purposes of a devolved tax and the loss has been wholly used to reduce the amount payable in respect of that tax , the potential lost revenue is calculated in accordance with section 135.
cy-gb	(1) Pan fo anghywirdeb yn arwain at gofnodi colled yn anghywir at ddibenion treth ddatganoledig a bod y golled wedi ei defnyddio’n llwyr i ostwng y swm sy’n daladwy mewn cysylltiad a’r dreth honno , cyfrifir y refeniw posibl a gollir yn unol ag adran 135.

en-gb	(2) Where an inaccuracy has the result that a loss is wrongly recorded for the purposes of a devolved tax and the loss has not been wholly used to reduce the amount payable in respect of that tax , the potential lost revenue is — 
cy-gb	(2) Pan fo anghywirdeb yn arwain at gofnodi colled yn anghywir at ddibenion treth ddatganoledig ac nad yw’r golled wedi ei defnyddio’n llwyr i ostwng y swm sy’n daladwy mewn cysylltiad a’r dreth honno , y refeniw posibl a gollir yw — 

en-gb	the potential lost revenue calculated in accordance with section 135 in respect of any part of the loss that has been used to reduce the amount payable in respect of that tax , plus
cy-gb	y refeniw posibl a gollir wedi ei gyfrifo yn unol ag adran 135 mewn cysylltiad ag unrhyw ran o’r golled a ddefnyddiwyd i ostwng y swm sy’n daladwy mewn cysylltiad a’r dreth honno , ynghyd a

en-gb	10 % of any part that has not.
cy-gb	10 % o unrhyw ran nas defnyddiwyd.

en-gb	(3) Subsections (1) and (2) apply both — 
cy-gb	(3) Mae is-adrannau (1) a (2) yn gymwys i’r canlynol fel ei gilydd — 

en-gb	to a case where no loss would have been recorded but for the inaccuracy , and
cy-gb	achos pan na fyddai unrhyw golled wedi ei chofnodi oni bai am yr anghywirdeb , a

en-gb	to a case where a loss of a different amount would have been recorded (but in that case subsections (1) and (2) apply only to the difference between the amount recorded and the true amount).
cy-gb	achos pan fyddai swm gwahanol o golled wedi ei gofnodi (ond yn yr achos hwnnw nid yw is-adrannau (1) a (2) ond yn gymwys i’r gwahaniaeth rhwng y swm a gofnodwyd a’r gwir swm).

en-gb	(4) The potential lost revenue in respect of a loss is nil where , because of the nature of the loss or the circumstances of the person chargeable to the devolved tax , there is no reasonable prospect of the loss being used to support a claim to reduce any person ' s liability to that tax.
cy-gb	(4) Mae’r refeniw posibl a gollir mewn cysylltiad a cholled yn ddim pan na fo unrhyw obaith rhesymol , oherwydd natur y golled neu amgylchiadau’r person y mae’r dreth ddatganoledig i’w chodi arno , y defnyddir y golled i gefnogi hawliad i ostwng rhwymedigaeth unrhyw berson i’r dreth honno.

en-gb	1 38 P otential lost revenue: 
cy-gb	1 38 R efeniw posibl a gollir: 

en-gb	delayed tax
cy-gb	treth oediedig

en-gb	(1) Where an inaccuracy resulted in an amount of devolved tax being declared later than it should have been ( " the delayed tax " ) , the potential lost revenue is — 
cy-gb	(1) Pan fo anghywirdeb wedi arwain at ddatgan swm o dreth ddatganoledig yn hwyrach nag y dylid ( " y dreth oediedig " ) , y refeniw posibl a gollir yw — 

en-gb	5 % of the delayed tax for each year of the delay;
cy-gb	5 % o’r dreth oediedig am bob blwyddyn o’r oedi;

en-gb	a percentage of the delayed tax , for each period of delay of less than a year , equating to 5 % per year.
cy-gb	canran o’r dreth oediedig , ar gyfer pob cyfnod oedi o lai na blwyddyn , sy’n cyfateb i 5 % y flwyddyn.

en-gb	(2) This section does not apply to a case to which section 137 applies.
cy-gb	(2) Nid yw’r adran hon yn gymwys i achos y mae adran 137 yn gymwys iddo.

en-gb	Penalties under Chapter 3: 
cy-gb	Cosbau o dan Bennod 3: 

en-gb	general
cy-gb	cyffredinol

en-gb	1 39 R eduction in penalty under Chapter 3 for disclosure 
cy-gb	1 39 Gostwng cosb o dan Bennod 3 am ddatgelu 

en-gb	WRA may reduce a penalty payable under this Chapter where a person ma k es a qualifying disclosure.
cy-gb	Caiff ACC ostwng cosb sy’n daladwy o dan y Bennod hon pan fo person yn gwneud datgeliad cymwys.

en-gb	A " qualifying disclosure " means disclosure of — 
cy-gb	Ystyr " datgeliad cymwys " yw datgelu — 

en-gb	an inaccuracy which is relevant to a person ' s liability to a devolved tax , 
cy-gb	anghywirdeb sy’n berthnasol i rwymedigaeth person i dreth ddatganoledig , 

en-gb	a supply of false information , or withholding of information , which is relevant to a person ' s liability to a devolved tax , or
cy-gb	bod gwybodaeth ffug wedi ei darparu , neu wybodaeth wedi ei hatal , sy’n berthnasol i rwymedigaeth person i dreth ddatganoledig , neu

en-gb	a failure to disclose an under-assessment in respect of a devolved tax.
cy-gb	methiant i ddatgelu tanasesiad mewn cysylltiad a threth ddatganoledig.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 62 
cy-gb	62 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	(3) A person ma k es a qualifying disclosure by — 
cy-gb	(3) Mae person yn gwneud datgeliad cymwys drwy — 

en-gb	(a) telling WRA about it , 
cy-gb	(a) dweud wrth ACC amdano , 

en-gb	(b) giving WRA reasonable help in quantifying — 
cy-gb	(b) rhoi cymorth rhesymol i ACC wrth feintioli — 

en-gb	the inaccuracy , 
cy-gb	yr anghywirdeb , 

en-gb	the inaccuracy attributable to the supply of false information or withholding of information , or
cy-gb	yr anghywirdeb sydd i’w briodoli i ddarparu gwybodaeth ffug neu gelu gwybodaeth , neu

en-gb	the under-assessment , and
cy-gb	y tanasesiad , ac

en-gb	(c) allowing WRA access to records for the purpose of ensuring that — 
cy-gb	(c) caniatau i ACC weld cofnodion at ddiben sicrhau bod — 

en-gb	the inaccuracy , 
cy-gb	yr anghywirdeb , 

en-gb	the inaccuracy attributable to the supply of false information or withholding of information , or
cy-gb	yr anghywirdeb sydd i’w briodoli i ddarparu gwybodaeth ffug neu atal gwybodaeth , neu

en-gb	the under-assessment , 
cy-gb	y tanasesiad , 

en-gb	is fully corrected.
cy-gb	yn cael ei gywiro’n llawn.

en-gb	(4) In reducing a penalty under this section , WRA may ta k e account of — 
cy-gb	(4) Wrth ostwng cosb o dan yr adran hon , caiff ACC ystyried — 

en-gb	whether the disclosure was prompted or unprompted , and
cy-gb	pa un a oedd y datgeliad wedi ei gymell neu’n ddigymell , a

en-gb	the quality of the disclosure.
cy-gb	ansawdd y datgeliad.

en-gb	(5) Disclosure of relevant information — 
cy-gb	(5) Mae datgelu gwybodaeth berthnasol — 

en-gb	is " unprompted " if made at a time when the person ma k ing the disclosure has no reason to believe that WRA has discovered or is about to discover the inaccuracy , the supply of false information or withholding of information , or the underassessment , and
cy-gb	yn " ddigymell " os caiff ei wneud ar adeg pan nad oes gan y person sy’n datgelu unrhyw reswm i gredu bod ACC wedi darganfod neu ar fin darganfod yr anghywirdeb , bod gwybodaeth ffug wedi ei darparu neu bod gwybodaeth wedi ei hatal , neu’r tanasesiad , a

en-gb	otherwise , is " prompted " .
cy-gb	fel arall , " wedi ei gymell " .

en-gb	(6) "Q uality ", in relation to disclosure , includes timing , nature and extent. 
cy-gb	(6) Mae " ansawdd ", mewn perthynas a datgelu , yn cynnwys amseriad , natur a graddau. 

en-gb	1 40 Special reduction in penalty under Chapter 3
cy-gb	1 40 Gostyngiad arbennig i gosb o dan Bennod 3

en-gb	(1) WRA may reduce a penalty under this Chapter if it thin k s it right to do so because of special circumstances.
cy-gb	(1) Caiff ACC ostwng cosb o dan y Bennod hon os yw’n credu ei bod yn iawn gwneud hynny oherwydd amgylchiadau arbennig.

en-gb	(2) In subsection (1) , " special circumstances " does not include — 
cy-gb	(2) Yn is-adran (1) , nid yw " amgylchiadau arbennig " yn cynnwys — 

en-gb	ability to pay , or
cy-gb	gallu i dalu , na

en-gb	the fact that a potential loss of revenue from one person is balanced by a potential over-payment by another.
cy-gb	y ffaith fod refeniw posibl a gollir gan un person yn cael ei wrthbwyso gan ordaliad posibl gan berson arall.

en-gb	(3) In subsection (1) , the reference to reducing a penalty includes a reference to — 
cy-gb	(3) Yn is-adran (1) , mae’r cyfeiriad at ostwng cosb yn cynnwys cyfeiriad at — 

en-gb	remitting a penalty entirely , 
cy-gb	dileu cosb yn llwyr , 

en-gb	suspending a penalty , and
cy-gb	gohirio cosb , ac

en-gb	agreeing a compromise in relation to proceedings for a penalty.
cy-gb	cytuno ar gyfaddawd mewn perthynas ag achos yn ymwneud a chosb.

en-gb	(4) In this section , references to a penalty include references to any interest in relation to a penalty.
cy-gb	(4) Yn yr adran hon , mae cyfeiriadau at gosb yn cynnwys cyfeiriadau at unrhyw log mewn perthynas a chosb.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 63 
cy-gb	63 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	1 4 1 A ssessment of penalties under Chapter 3 
cy-gb	1 4 1 A sesu cosbau o dan Bennod 3 

en-gb	(1) Where a person becomes liable to a penalty under this Chapter , WRA must — 
cy-gb	(1) Pan ddaw person yn agored i gosb o dan y Bennod hon , rhaid i ACC — 

en-gb	assess the penalty , 
cy-gb	asesu’r gosb , 

en-gb	issue a notice to the person of the penalty assessed , and
cy-gb	dyroddi hysbysiad i’r person o’r gosb a aseswyd , ac

en-gb	state in the notice the period or transaction in relation to which the penalty has been assessed.
cy-gb	datgan yn yr hysbysiad ar gyfer pa gyfnod neu drafodiad yr aseswyd y gosb.

en-gb	(2) An assessment of a penalty under this Chapter may be combined with an assessment to devolved tax.
cy-gb	(2) Caniateir cyfuno asesiad o gosb o dan y Bennod hon ac asesiad o dreth ddatganoledig.

en-gb	(3) An assessment of a penalty under section 129 or 132 must be made before the end of the period of 12 months beginning with — 
cy-gb	(3) Rhaid gwneud asesiad o gosb o dan adran 129 neu 132 cyn diwedd y cyfnod o 12 mis sy’n dechrau — 

en-gb	the end of the appeal period for the decision correcting the inaccuracy , or
cy-gb	a diwedd y cyfnod apelio ar gyfer y penderfyniad sy’n cywiro’r anghywirdeb , neu

en-gb	if there is no assessment to the tax concerned as a result of that decision , the day on which the inaccuracy is corrected.
cy-gb	os nad oes asesiad o’r dreth o dan sylw o ganlyniad i’r penderfyniad hwnnw , a’r diwrnod y caiff yr anghywirdeb ei gywiro.

en-gb	(4) An assessment of a penalty under section 133 must be made before the end of the period of 12 months beginning with — 
cy-gb	(4) Rhaid gwneud asesiad o gosb o dan adran 133 cyn diwedd y cyfnod o 12 mis sy’n dechrau — 

en-gb	the end of the appeal period for the assessment of tax which corrected the understatement , or
cy-gb	a diwedd y cyfnod apelio ar gyfer yr asesiad treth a oedd yn cywiro’r tanddatganiad , neu

en-gb	if there is no assessment correcting the understatement , the day on which the understatement is corrected.
cy-gb	os nad oes asesiad sy’n cywiro’r tanddatganiad , a’r diwrnod y caiff y tanddatganiad ei gywiro.

en-gb	(5) In subsections (3) and (4) , "appeal period" means the later of the following periods — 
cy-gb	(5) Yn is-adrannau (3) a (4) , ystyr "cyfnod apelio" yw’r diweddaraf o’r cyfnodau a ganlyn — 

en-gb	if no appeal is made , the period during which an appeal could be made , and
cy-gb	os na wneir ap 8 l , y cyfnod y gellid gwneud ap 8 l , a

en-gb	if an appeal is made , the period ending with its final determination or withdrawal.
cy-gb	os gwneir ap 8 l , y cyfnod sy’n dod i ben pan gaiff ei dyfarnu’n derfynol neu ei thynnu’n 6l.

en-gb	(6) Sub j ect to subsections (3) and (4) , a supplementary assessment may be made in respect of a penalty under this Chapter if an earlier assessment operated by reference to an underestimate of the potential lost revenue.
cy-gb	(6) Yn ddarostyngedig i is-adrannau (3) a (4) , caniateir gwneud asesiad atodol mewn cysylltiad a chosb o dan y Bennod hon os oedd asesiad cynharach yn gweithredu drwy gyfeirio at danddatganiad o’r refeniw posibl a gollir.

en-gb	I nterpretation 
cy-gb	Dehongli

en-gb	1 4 2 Interpretation of Chapter 3 
cy-gb	1 4 2 Dehongli Pennod 3 

en-gb	In this Chapter —
cy-gb	Yn y Bennod hon —

en-gb	(a) a reference to giving a document to WRA includes — 
cy-gb	(a) mae cyfeiriad at roi dogfen i ACC yn cynnwys — 

en-gb	a reference to communicating information to WRA in any form and by any method (whether by post , fax , email , telephone or otherwise) , and
cy-gb	cyfeiriad at gyfleu gwybodaeth i ACC ar unrhyw ffurf ac mewn unrhyw fodd (boed drwy’r post , ffacs , e-bost , ffon neu fel arall) , a

en-gb	a reference to ma k ing a statement or declaration in a document ; 
cy-gb	cyfeiriad at wneud datganiad mewn dogfen ; 

en-gb	(b) a reference to ma k ing a tax return or doing anything in relation to a tax return includes a reference to amending a tax return or doing anything in relation to an amended tax return ; 
cy-gb	(b) mae cyfeiriad at ddychwelyd ffurflen dreth neu at wneud unrhyw beth mewn perthynas a ffurflen dreth yn cynnwys cyfeiriad at ddiwygio ffurflen dreth neu at wneud unrhyw beth mewn perthynas a ffurflen dreth ddiwygiedig ; 

en-gb	(c) a reference to a loss includes a reference to a charge , expense , deficit and any other amount which may be available for , or relied on to claim , a deduction or relief ; 
cy-gb	(c) mae cyfeiriad at golled yn cynnwys cyfeiriad at dal , traul , diffyg ac unrhyw swm arall a all fod ar gael ar gyfer didyniad neu ymwared , neu y gellir dibynnu arno er mwyn hawlio didyniad neu ymwared ; 

en-gb	(d) a reference to action includes a reference to omission.
cy-gb	(d) mae cyfeiriad at weithred yn cynnwys cyfeiriad at anweithred.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 64 
cy-gb	64 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	CH APT E R 4
cy-gb	PE NN OD 4

en-gb	PENALTIES RELATIN G TO RECORD- K EEPIN G AND REIM B URSEMENT ARRAN G EMENTS
cy-gb	COSBAU SY’N YMWNEUD A CHADW COFNODION A THREFNIADAU TALU’N OL

en-gb	Penalty for failure to k eep and preserve records in connection w ith tax returns or claims
cy-gb	Cosb am fethu a chadw cofnodion mewn cysylltiad a ffurflenni neu hawliadau treth a’u storio’n ddiogel

en-gb	1 43 P enalty for failure to keep and preserve records 
cy-gb	1 43 Cosb am fethu a chadw cofnodion a'u storio'n ddiogel 

en-gb	A person who fails to comply with section 38 or 69 is liable to a penalty not exceeding £3 , 000.
cy-gb	Mae person sy’n methu a chydymffurfio ag adran 38 neu 69 yn agored i gosb heb fod yn fwy na £3 , 000.

en-gb	B ut no penalty is incurred if WRA is satisfied that any facts that it reasonably requires to be proved , and which would have been proved by the records , are proved by other documentary evidence provided to it. 
cy-gb	Ond nid oes unrhyw gosb i’w thalu os yw ACC yn fodlon bod unrhyw ffeithiau y mae’n rhesymol ofynnol ganddo iddynt gael eu profi , ac y byddai’r cofnodion wedi eu profi , yn cael eu profi gan dystiolaeth ddogfennol arall a ddarperir iddo.

en-gb	1 44 R easonable excuse for failure to keep and preserve records 
cy-gb	1 44 Esgus rhesymol am fethu a chadw cofnodion a'u storio'n ddiogel 

en-gb	If a person who fails to comply with section 38 or 69 satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for the failure , there is no liability to a penalty under section 143 in relation to the failure.
cy-gb	Os yw person sy’n methu a chydymffurfio ag adran 38 neu 69 yn bodloni ACC neu (drwy apel) y tribiwnlys bod esgus rhesymol am y methiant , nid oes unrhyw rwymedigaeth i gosb o dan adran 143 mewn perthynas a’r methiant.

en-gb	F or the purposes of subsection (1) —
cy-gb	At ddibenion is-adran (1) — 

en-gb	an insufficiency of funds is not a reasonable excuse unless attributable to events outside the person's control ; 
cy-gb	nid yw prinder arian yn esgus rhesymol oni bai y gellir priodoli hynny i ddigwyddiadau sydd y tu hwnt i reolaeth y person ; 

en-gb	where the person relies on another person to do anything , that is not a reasonable excuse unless the first person too k reasonable care to avoid the failure ; 
cy-gb	pan fo’r person yn dibynnu ar berson arall i wneud unrhyw beth , nid yw hynny’n esgus rhesymol oni bai bod y person cyntaf wedi cymryd gofal rhesymol i osgoi’r methiant ; 

en-gb	where the person had a reasonable excuse for the failure but the excuse has ceased , the person is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.
cy-gb	os oedd gan y person esgus rhesymol am y methiant ond bod yr esgus wedi dod i ben , mae’r person i’w drin fel pe bai wedi parhau i fod a’r esgus os caiff y methiant ei gywiro heb oedi afresymol ar 6l i’r esgus ddod i ben.

en-gb	1 45 A ssessment of penalties under section 1 43 
cy-gb	1 45 A sesu cosbau o dan adran 1 43 

en-gb	(1) Where a person becomes liable to a penalty under section 143 , WRA must — 
cy-gb	(1) Pan ddaw person yn agored i gosb o dan adran 143 , rhaid i ACC — 

en-gb	assess the penalty , and
cy-gb	asesu’r gosb , a

en-gb	issue notice to the person of the penalty assessed.
cy-gb	dyroddi hysbysiad i’r person o’r gosb a aseswyd.

en-gb	(2) An assessment of a penalty under section 143 must be made within the period of 12 months beginning with the day on which WRA first believed the person to have failed to comply with section 38 or 69.
cy-gb	(2) Rhaid gwneud asesiad o gosb o dan adran 143 o fewn y cyfnod o 12 mis sy’n dechrau a’r diwrnod y daeth ACC i gredu yn gyntaf bod y person wedi methu a chydymffurfio ag adran 38 neu 69.

en-gb	CH APT E R 5
cy-gb	PE NN OD 5

en-gb	PENALTIES RELATIN G TO INVESTI G ATIONS 
cy-gb	COSBAU SY’N YMWNEUD AG YMCHWILIADAU 

en-gb	Penalties for failure to comply or obstruction
cy-gb	Cosbau am fethu a chydymffurfio neu am rwystro

en-gb	1 46 P enalty for failure to comply with information notice or obstruction 
cy-gb	1 46 Cosb am fethu a chydymffurfio a hysbysiad gwybodaeth neu am rwystro 

en-gb	(1) This section applies to a person who — 
cy-gb	(1) Mae’r adran hon yn gymwys i berson — 

en-gb	(a) fails to comply with an information notice , 
cy-gb	(a) sy’n methu a chydymffurfio a hysbysiad gwybodaeth , 

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 65 
cy-gb	65 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	deliberately obstructs WRA in the course of an inspection , or in the exercise of a power , that has been approved by the tribunal under section 108 , 
cy-gb	sy’n rhwystro ACC yn fwriadol yn ystod ymchwiliad , neu wrth iddo arfer pcver , a gymeradwywyd gan y tribiwnlys o dan adran 108 , 

en-gb	deliberately obstructs WRA in the exercise of its power under section 113(3) , or
cy-gb	sy’n rhwystro ACC yn fwriadol wrth iddo arfer ei bArer o dan adran 113(3) , neu

en-gb	fails to comply within a reasonable time with a requirement under section 113(5).
cy-gb	sy’n methu a chydymffurfio o fewn cyfnod rhesymol a gofyniad o dan adran 113(5).

en-gb	The person is liable to a penalty of £ 300.
cy-gb	Mae’r person yn agored i gosb o £ 300.

en-gb	The reference to a person who fails to comply with an information notice includes a person who conceals , destroys or otherwise disposes of (or arranges for the concealment , destruction or disposal of) a document in breach of section 114 or 115.
cy-gb	Mae’r cyfeiriad at berson sy’n methu a chydymffurfio a hysbysiad gwybodaeth yn cynnwys person sy’n celu , yn difa , neu fel arall yn cael gwared a dogfen (neu sy’n trefnu i’w chelu , i’w difa neu i gael gwared arni) yn groes i adran 114 neu 115.

en-gb	1 47 Daily default penalty for failure to comply with information notice or obstruction 
cy-gb	1 47 Cosb ddiofyn ddyddiol am fethu a chydymffurfio a hysbysiad gwybodaeth neu am rwystro 

en-gb	(1) This section applies if the failure or obstruction mentioned in section 146(1) continues after the day on which a penalty notice is issued under section 153(1)(b) in respect of the failure or obstruction.
cy-gb	(1) Mae’r adran hon yn gymwys os yw’r methiant neu’r rhwystr a grybwyllir yn adran 146(1) yn parhau ar 6l y diwrnod y dyroddir hysbysiad am gosb o dan adran 153(1)(b) mewn cysylltiad a’r methiant neu’r rhwystr.

en-gb	(2) B ut this section does not apply if — 
cy-gb	(2) Ond nid yw’r adran hon yn gymwys — 

en-gb	the failure is in respect of a debtor contact notice , or
cy-gb	os yw’r methiant yn gysylltiedig a hysbysiad cyswllt dyledwr , neu

en-gb	a decision relating to the penalty under section 146 in respect of the failure or obstruction is the sub j ect of — 
cy-gb	os yw penderfyniad sy’n ymwneud a’r gosb o dan adran 146 mewn cysylltiad a’r methiant neu’r rhwystr yn destun — 

en-gb	a review for which notice of the conclusions has not yet been issued , or
cy-gb	adolygiad nad yw hysbysiad am ei gasgliadau wedi ei ddyroddi hyd yma , neu

en-gb	an appeal which has not yet been finally determined or withdrawn.
cy-gb	apel nad yw wedi ei dyfarnu’n derfynol neu ei thynnu’n 6l hyd yma.

en-gb	(3) The person is liable to a further penalty or penalties not exceeding £ 60 for each day on which the failure or obstruction continues.
cy-gb	(3) Mae’r person yn agored i gosb bellach neu gosbau pellach heb fod yn fwy na £ 60 am bob diwrnod y mae’r methiant neu’r rhwystr yn parhau.

en-gb	1 48 Effect of extension of time limit for compliance 
cy-gb	1 48 Effaith ymestyn y terfyn amser ar gyfer cydymffurfio 

en-gb	Liability to a penalty under section 146 or 147 does not arise in respect of a failure by a person to do anything required to be done within a limited period of time if the person did it within such further time (if any) as WRA may have allowed.
cy-gb	Ni chyfyd rhwymedigaeth i gosb o dan adran 146 neu 147 mewn cysylltiad a methiant person i wneud unrhyw beth yr oedd ofynnol ei wneud o fewn cyfnod cyfyngedig os gwnaeth y person hynny o fewn unrhyw gyfnod pellach (os o gwbl) a ganiatawyd gan ACC.

en-gb	1 49 R easonable excuse for failure to comply or obstruction 
cy-gb	1 49 Esgus rhesymol am fethu a chydymffurfio neu am rwystro 

en-gb	Liability to a penalty under section 146 or 147 does not arise if the person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for the failure or the obstruction of WRA.
cy-gb	Nid oes rhwymedigaeth i gosb o dan adran 146 neu 147 os yw’r person yn bodloni ACC neu (drwy apel) y tribiwnlys bod esgus rhesymol am y methiant neu am rwystro ACC.

en-gb	F or the purposes of this section —
cy-gb	At ddibenion yr adran hon — 

en-gb	an insufficiency of funds is not a reasonable excuse unless attributable to events outside the person's control ; 
cy-gb	nid yw prinder arian yn esgus rhesymol oni bai y gellir priodoli hynny i ddigwyddiadau sydd y tu hwnt i reolaeth y person ; 

en-gb	where the person relies on another person to do anything , that is not a reasonable excuse unless the first person too k reasonable care to avoid the failure or obstruction ; 
cy-gb	pan fo’r person yn dibynnu ar berson arall i wneud unrhyw beth , nid yw hynny’n esgus rhesymol oni bai bod y person cyntaf wedi cymryd gofal rhesymol i osgoi’r methiant neu’r rhwystr ; 

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 66 
cy-gb	66 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	(c) where the person had a reasonable excuse for the failure or obstruction but the excuse has ceased , the person is to be treated as having continued to have the excuse if the failure is remedied , or the obstruction stops , without unreasonable delay after the excuse ceased.
cy-gb	(c) os oedd gan y person esgus rhesymol am y methiant neu’r rhwystr ond bod yr esgus wedi dod i ben , mae’r person i’w drin fel pe bai wedi parhau i fod a’r esgus os caiff y methiant ei gywiro , neu os daw’r rhwystr i ben , heb oedi afresymol ar 6l i’r esgus ddod i ben.

en-gb	F urther penalties for continuing failure to comply or obstruction 
cy-gb	Cosbau pellach am barhau i fethu a chydymffurfio neu am barhau i rwystro

en-gb	1 50 Increased daily default penalty for failure to comply with information notice 
cy-gb	1 50 Cosb ddiofyn ddyddiol uwch am fethu a chydymffurfio a hysbysiad gwybodaeth 

en-gb	(1) This section applies if — 
cy-gb	(1) Mae’r adran hon yn gymwys — 

en-gb	a penalty under section 147 is assessed under section 153 in respect of a person ' s failure to comply with an unidentified third party notice , 
cy-gb	os caiff cosb o dan adran 147 ei hasesu o dan adran 153 mewn cysylltiad a methiant person i gydymffurfio a hysbysiad trydydd parti anhysbys , 

en-gb	the failure continues for more than 30 days beginning with the day on which notice of the penalty was issued , and
cy-gb	os yw’r methiant yn parhau am fwy na 30 o ddiwrnodau sy’n dechrau a’r diwrnod y dyroddwyd hysbysiad am y gosb , ac

en-gb	the person has been told that an application may be made under this section for an increased daily penalty to be imposed.
cy-gb	os dywedwyd wrth y person y gellir gwneud cais o dan yr adran hon i osod cosb ddyddiol uwch.

en-gb	(2) WRA may ma k e an application to the tribunal for an increased daily penalty to be imposed on the person.
cy-gb	(2) Caiff ACC wneud cais i’r tribiwnlys osod cosb ddyddiol uwch ar y person.

en-gb	(3) B ut WRA may not ma k e such an application if a decision relating to a penalty under section 146 or 147 in respect of the failure is the sub j ect of — 
cy-gb	(3) Ond ni chaiff ACC wneud cais o’r fath os yw penderfyniad mewn perthynas a chosb o dan adran 146 neu 147 mewn cysylltiad a’r methiant yn destun — 

en-gb	a review for which notice of the conclusions has not yet been issued , or
cy-gb	adolygiad nad yw hysbysiad am ei gasgliadau wedi ei ddyroddi hyd yma , neu

en-gb	an appeal which has not yet been finally determined or withdrawn.
cy-gb	apel nad yw wedi ei dyfarnu’n derfynol neu ei thynnu’n 6l hyd yma.

en-gb	(4) If the tribunal decides that an increased daily penalty should be imposed , then for each applicable day on which the failure continues — 
cy-gb	(4) Os yw’r tribiwnlys yn penderfynu y dylid gosod cosb ddyddiol uwch , yna ar gyfer pob diwrnod cymwys y mae’r methiant yn parhau — 

en-gb	the person is not liable to a penalty under section 147 for the failure , and
cy-gb	nid yw’r person yn agored i gosb o dan adran 147 am y methiant , a

en-gb	the person is liable instead to a penalty under this section of an amount determined by the tribunal.
cy-gb	mae’r person yn agored yn hytrach i gosb o dan yr adran hon o swm a bennir gan y tribiwnlys.

en-gb	(5) The tribunal may not determine an amount exceeding £1 , 000 for each applicable day.
cy-gb	(5) Ni chaiff y tribiwnlys bennu swm sy’n uwch na £1 , 000 ar gyfer pob diwrnod cymwys.

en-gb	(6) In determining the amount the tribunal must have regard to — 
cy-gb	(6) Wrth bennu’r swm rhaid i’r tribiwnlys roi sylw i — 

en-gb	the li k ely cost to the person of complying with the notice , 
cy-gb	cost debygol cydymffurfio a’r hysbysiad i’r person , 

en-gb	any benefits to the person of not complying with it , and
cy-gb	unrhyw fuddiannau i’r person o beidio a chydymffurfio a’r hysbysiad , ac

en-gb	any benefits to anyone else resulting from the person ' s non-compliance.
cy-gb	unrhyw fuddiannau i unrhyw un arall sy’n deillio o’r ffaith nad yw’r person wedi cydymffurfio.

en-gb	(7) If a person becomes liable to a penalty under this section , WRA must issue to the person notice of that fact.
cy-gb	(7) Os daw person yn agored i gosb o dan yr adran hon , rhaid i ACC ddyroddi hysbysiad sy’n nodi’r ffaith honno i’r person.

en-gb	(8) The notice must state the first day on which the increased penalty is to apply.
cy-gb	(8) Rhaid i’r hysbysiad ddatgan y diwrnod cyntaf y bydd y gosb uwch yn gymwys.

en-gb	(9) That day and any subsequent day on which the failure continues is an "applicable day" for the purposes of this section and section 153(4).
cy-gb	(9) Mae’r diwrnod hwnnw ac unrhyw ddiwrnod dilynol y mae’r methiant yn parhau yn "ddiwrnod cymwys" at ddibenion yr adran hon ac adran 153(4).

en-gb	1 5 1 T ax-related penalty for failure to comply with information notice or obstruction 
cy-gb	1 5 1 Cosb gysylltiedig a threth am fethu a chydymffurfio a hysbysiad gwybodaeth neu am rwystro 

en-gb	(1) This section applies where — 
cy-gb	(1) Mae’r adran hon yn gymwys pan fo — 

en-gb	(a) a person becomes liable to a penalty under section 146 , 
cy-gb	(a) person yn dod yn agored i gosb o dan adran 146 , 

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 67 
cy-gb	67 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	the failure or obstruction continues after the day on which a penalty notice is issued under section 153(1)(b) in respect of the penalty , 
cy-gb	y methiant neu’r rhwystr yn parhau ar 6l y diwrnod y dyroddir hysbysiad am gosb o dan adran 153(1)(b) mewn cysylltiad a’r gosb , 

en-gb	WRA has reason to believe that , as a result of the failure or obstruction , the amount of devolved tax that the person has paid , or is li k ely to pay , is significantly less than it would otherwise have been , 
cy-gb	ACC a rheswm i gredu bod swm y dreth ddatganoledig y mae’r person wedi ei dalu , neu y mae’n debygol o’i dalu , yn sylweddol is na’r hyn y byddai wedi bod fel arall o ganlyniad i’r methiant neu’r rhwystr , 

en-gb	before the end of the period of 12 months beginning with the relevant date , WRA ma k es an application to the Upper Tribunal for an additional penalty to be imposed on the person (see subsection (6)) and gives notice of the application to the person , and
cy-gb	cyn diwedd y cyfnod o 12 mis sy’n dechrau a’r dyddiad perthnasol , ACC yn gwneud cais i’r Uwch Dribiwnlys i gosb ychwanegol gael ei gosod ar y person (gweler is-adran (6)) ac yn rhoi hysbysiad am y cais i’r person , ac

en-gb	the Upper Tribunal decides that it is appropriate for an additional penalty to be imposed.
cy-gb	yr Uwch Dribiwnlys yn penderfynu ei bod yn briodol gosod cosb ychwanegol.

en-gb	(2) The person is liable to a penalty of an amount determined by the Upper Tribunal.
cy-gb	(2) Mae’r person yn agored i gosb o swm a bennir gan yr Uwch Dribiwnlys.

en-gb	(3) In determining the amount , the Upper Tribunal must have regard to the amount of devolved tax which has not been , or is not li k ely to be , paid by the person.
cy-gb	(3) Wrth bennu’r swm , rhaid i’r Uwch Dribiwnlys roi sylw i swm y dreth ddatganoledig nad yw’r person wedi ei dalu , neu nad yw’n debygol o’i dalu.

en-gb	(4) Any penalty under this section is in addition to the penalty or penalties under section 146 or 147.
cy-gb	(4) Mae unrhyw gosb o dan yr adran hon yn ychwanegol at y gosb neu’r cosbau o dan adran 146 neu 147.

en-gb	(5) In subsection (1)(d) , the "relevant date" means — 
cy-gb	(5) Yn is-adran (1)(d) , ystyr y "dyddiad perthnasol" yw — 

en-gb	(a) in a case involving an information notice against which a person may appeal , the latest of — 
cy-gb	(a) mewn achos sy’n ymwneud a hysbysiad gwybodaeth y caiff person apelio yn ei erbyn , y diweddaraf o’r canlynol — 

en-gb	the day on which the person became liable to the penalty under section 146 , 
cy-gb	y diwrnod y daeth y person yn agored i’r gosb o dan adran 146 , 

en-gb	if no appeal against the information notice is made , the end of the period in which such an appeal could have been made , and
cy-gb	os na wneir apel yn erbyn yr hysbysiad gwybodaeth , diwedd y cyfnod y gellid bod wedi gwneud apel o’r fath , a

en-gb	if such an appeal is made , the day on which the appeal is finally determined or withdrawn , and
cy-gb	os gwneir apel o’r fath , y diwrnod y caiff yr apel ei dyfarnu’n derfynol neu ei thynnu’n 6l , a

en-gb	(b) in any other case , the day on which the person became liable to the penalty under section 146.
cy-gb	(b) mewn unrhyw achos arall , y diwrnod y daeth y person yn agored i’r gosb o dan adran 146.

en-gb	(6) WRA may not ma k e an application of the k ind mentioned in subsection (1)(d) if a decision relating to a penalty under section 146 , 147 or 150 in respect of the failure or obstruction is the sub j ect of — 
cy-gb	(6) Ni chaiff ACC wneud cais o’r math a grybwyllir yn is-adran (1)(d) os yw penderfyniad sy’n ymwneud a chosb o dan adran 146 , 147 neu 150 mewn cysylltiad a’r methiant neu’r rhwystr yn destun — 

en-gb	a review for which notice of the conclusions has not yet been issued , or
cy-gb	adolygiad nad yw hysbysiad am ei gasgliadau wedi ei ddyroddi hyd yma , neu

en-gb	an appeal which has not yet been finally determined or withdrawn.
cy-gb	apel nad yw wedi ei dyfarnu’n derfynol neu ei thynnu’n 6l hyd yma.

en-gb	Penalty for inaccurate information or documents
cy-gb	Cosb am wybodaeth neu ddogfennau anghywir

en-gb	1 5 2 P enalty for inaccurate information or documents 
cy-gb	1 5 2 Cosb am wybodaeth neu ddogfennau anghywir 

en-gb	(1) This section applies if —
cy-gb	(1) Mae’r adran hon yn gymwys —

en-gb	a person provides inaccurate information , or produces a document that contains an inaccuracy , in complying with an information notice other than a debtor contact notice , and
cy-gb	os yw person yn darparu gwybodaeth anghywir , neu’n cyflwyno dogfen sy’n cynnwys anghywirdeb , wrth gydymffurfio a hysbysiad gwybodaeth heblaw hysbysiad cyswllt dyledwr , a

en-gb	condition 1 , 2 or 3 is met.
cy-gb	os bodlonir amod 1 , 2 neu 3.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 68 
cy-gb	68 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	(2) Condition 1 is that the inaccuracy is—
cy-gb	(2) Amod 1 yw bod yr anghywirdeb — 

en-gb	deliberate, or
cy-gb	yn fwriadol , neu

en-gb	due to a failure by the person to take reasonable care.
cy-gb	yn deillio o fethiant ar ran y person i gymryd gofal rhesymol.

en-gb	(3) Condition 2 is that the person knows of the inaccuracy at the time the information is provided or the document is produced but does not inform WRA at that time.
cy-gb	(3) Amod 2 yw bod y person yn gwybod am yr anghywirdeb ar yr adeg y darperir yr wybodaeth neu y cyflwynir y ddogfen ond nad yw’n hysbysu ACC ar y pryd.

en-gb	(4) Condition 3 is that the person—
cy-gb	(4) Amod 3 yw bod y person — 

en-gb	discovers the inaccuracy some time later, and
cy-gb	yn darganfod yr anghywirdeb yn ddiweddarach , a

en-gb	fails to take reasonable steps to inform WRA.
cy-gb	yn methu a chymryd camau rhesymol i hysbysu ACC.

en-gb	(5) The person is liable to a penalty not exceeding £3,000.
cy-gb	(5) Mae’r person yn agored i gosb heb fod yn fwy na £3 , 000.

en-gb	(6) Where the information or document contains more than one inaccuracy in respect of which condition 1, 2 or 3 is met, a penalty is payable for each such inaccuracy.
cy-gb	(6) Pan fo’r wybodaeth neu’r ddogfen yn cynnwys mwy nag un anghywirdeb y bodlonir amod 1 , 2 neu 3 mewn cysylltiad a hwy , mae cosb yn daladwy am bob anghywirdeb o’r fath.

en-gb	Penalties under Chapter 5: 
cy-gb	Cosbau o dan Bennod 5: 

en-gb	general
cy-gb	cyffredinol

en-gb	153 Assessment of penalties under Chapter 5
cy-gb	153 Asesu cosbau o dan Bennod 5

en-gb	(1) Where a person becomes liable for a penalty under this Chapter, WRA must—
cy-gb	(1) Pan ddaw person yn agored i gosb o dan y Bennod hon , rhaid i ACC — 

en-gb	assess the penalty, and
cy-gb	asesu’r gosb , a

en-gb	issue a notice to the person of the penalty assessed.
cy-gb	dyroddi hysbysiad i’r person o’r gosb a aseswyd.

en-gb	(2) An assessment of a penalty under section 146 or 147 must be made within the period of 12 months beginning with the day on which the person became liable to the penalty.
cy-gb	(2) Rhaid gwneud asesiad o gosb o dan adran 146 neu 147 o fewn y cyfnod o 12 mis sy’n dechrau â’r diwrnod y daeth y person yn agored i’r gosb.

en-gb	(3) But in a case involving an information notice against which a person may appeal, an assessment of a penalty under section 146 or 147 must be made within the period of 12 months beginning with the latest of the following—
cy-gb	(3) Ond mewn achos sy’n ymwneud a hysbysiad gwybodaeth y caiff person apelio yn ei erbyn , rhaid gwneud asesiad o gosb o dan adran 146 neu 147 o fewn y cyfnod o 12 mis sy’n dechrau â’r diweddaraf o’r canlynol — 

en-gb	the day on which the person became liable to the penalty,
cy-gb	y diwrnod y daeth y person yn agored i’r gosb , 

en-gb	if no appeal against the notice is made, the end of the period in which such an appeal could have been made, and
cy-gb	os na wneir apêl yn erbyn yr hysbysiad , diwedd y cyfnod y gellid bod wedi gwneud apêl o’r fath , ac

en-gb	if such an appeal is made, the day on which the appeal is finally determined or withdrawn.
cy-gb	os gwneir apêl o’r fath , y diwrnod y caiff yr apêl ei dyfarnu’n derfynol neu ei thynnu’n ôl.

en-gb	(4) An assessment of penalties under section 150 must be made—
cy-gb	(4) Rhaid gwneud asesiad o gosbau o dan adran 150 — 

en-gb	at the end of the period of 7 days beginning with the first applicable day, and
cy-gb	ar ddiwedd y cyfnod o 7 niwrnod sy’n dechrau â’r diwrnod cymwys cyntaf , a

en-gb	at the end of each subsequent period of 7 days that includes an applicable day.
cy-gb	ar ddiwedd pob cyfnod dilynol o 7 niwrnod sy’n cynnwys diwrnod cymwys.

en-gb	(5) An assessment of a penalty under section 151 must be made within the period of 12 months beginning with the day on which the Upper Tribunal decided that it was appropriate for the penalty to be imposed.
cy-gb	(5) Rhaid gwneud asesiad o gosb o dan adran 151 o fewn y cyfnod o 12 mis sy’n dechrau â’r diwrnod y penderfynodd yr Uwch Dribiwnlys ei bod yn briodol gosod y gosb.

en-gb	(6) An assessment of a penalty under section 152 must be made—
cy-gb	(6) Rhaid gwneud asesiad o gosb o dan adran 152 — 

en-gb	within the period of 12 months beginning with the day on which the inaccuracy first came to the attention of WRA, and
cy-gb	o fewn y cyfnod o 12 mis sy’n dechrau â’r diwrnod y daeth yr anghywirdeb i sylw ACC yn gyntaf , a

en-gb	within the period of 6 years beginning with the day on which the person became liable to the penalty.
cy-gb	o fewn y cyfnod o 6 mlynedd sy’n dechrau â’r diwrnod y daeth y person yn agored i’r gosb.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 69
cy-gb	69 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)

en-gb	C H A PTER 6 
cy-gb	PENNOD 6 

en-gb	P A YMEN T O F PEN A L T IES
cy-gb	TALU COSBAU

en-gb	154 P a y ment of penalties
cy-gb	154 Talu cosbau

en-gb	A penalty under this P art must be paid before the end of the period of 30 days beginning with the day on which notice of the penalty was issued (but see section 182).
cy-gb	Rhaid talu cosb o dan y Rhan hon cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddwyd hysbysiad am y gosb (ond gweler adran 182).

en-gb	C H A PTER 7 
cy-gb	PENNOD 7 

en-gb	S U PPLEMEN TAR Y
cy-gb	ATODOL

en-gb	155 D ou b le j eopard y 
cy-gb	155 Gwahardd cosbi ddwywaith

en-gb	A person is not liable to a penalty under this Act in respect of anything if the person has been convicted of an offence in relation to it.
cy-gb	Nid yw person yn agored i gosb o dan y Ddeddf hon mewn cysylltiad ag unrhyw beth os yw’r person wedi ei gollfarnu o drosedd mewn perthynas â hynny.

en-gb	15 6 P o w er to ma k e re g ulations a b out penalties
cy-gb	15 6 P*er I wneud rheoliadau ynghylch cosbau

en-gb	(1) The Welsh M inisters may by regulations make provision (or further provision) about—
cy-gb	(1) Caiff Gweinidogion Cymru drwy reoliadau wneud darpariaeth (neu ddarpariaeth bellach) ynghylch—

en-gb	the amounts of penalties under this P art;
cy-gb	symiau cosbau o dan y Rhan hon;

en-gb	the procedure for assessing penalties under this P art.
cy-gb	y weithdrefn ar gyfer asesu cosbau o dan y Rhan hon.

en-gb	(2) Regulations under this section may modify any enactment (including this Act).
cy-gb	(2) Caiff rheoliadau o dan yr adran hon addasu unrhyw ddeddfiad (gan gynnwys y Ddeddf hon).

en-gb	(3) Regulations under this section may not apply—
cy-gb	(3) Ni chaiff rheoliadau o dan y Ddeddf hon fod yn gymwys—

en-gb	to a failure beginning before the day on which the regulations come into force, or
cy-gb	i fethiant sy’n dechrau cyn y diwrnod y daw’r rheoliadau i rym, neu

en-gb	to an inaccuracy in any information or document provided to WRA before that day.
cy-gb	i anghywirdeb mewn unrhyw wybodaeth neu ddogfen a ddarparwyd i ACC cyn y diwrnod hwnnw.

en-gb	P A RT 6 
cy-gb	RHAN 6 

en-gb	IN T E R ES T 
cy-gb	LLOG 

en-gb	C H A PTER 1 
cy-gb	PENNOD 1 

en-gb	IN T E R ES T ON A MO U N T S P A Y AB LE T O WRA 
cy-gb	LLOG AR SYMIAU SY’N DALADWY I ACC

en-gb	L ate pa y ment interest 
cy-gb	Llog taliadau hwyr

en-gb	15 7 L ate pa y ment interest on amounts pa y a b le to W R A 
cy-gb	15 7 Liog taliadau hwyr ar symiau sy'n daladwy i A CC 

en-gb	(1) This section applies to—
cy-gb	(1) Mae’r adran hon yn gymwys i—

en-gb	any amount of devolved tax, and
cy-gb	unrhyw swm o dreth ddatganoledig, a

en-gb	any amount of penalty relating to devolved tax, that is payable by a person to WRA.
cy-gb	unrhyw swm o gosb sy’n ymwneud â threth ddatganoledig, sy’n daladwy gan berson i ACC.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 70 
cy-gb	70 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	(2) f an amount to which this section applies is not paid before the late payment interest start date, the amount carries interest (referred to in this P art as " late payment interest " ) at the late payment interest rate for the period—
cy-gb	(2) Os na thelir swm y mae’r adran hon yn gymwys iddo cyn dyddiad dechrau’r llog taliadau hwyr, mae’r swm yn dwyn llog (y cyfeirir ato yn y Rhan hon fel " llog taliadau hwyr " ) ar y gyfradd llog taliadau hwyr ar gyfer y cyfnod—

en-gb	beginning with the late payment interest start date, and
cy-gb	sy’n dechrau â dyddiad dechrau’r llog taliadau hwyr, a

en-gb	ending with the date of payment.
cy-gb	sy’n dod i ben â’r dyddiad talu.

en-gb	(3) The late payment interest start date for the amount is the date following that on which the amount becomes payable, sub j ect to sections 15 9 and 160.
cy-gb	(3) Dyddiad dechrau’r llog taliadau hwyr ar gyfer y swm yw’r dyddiad sy’n dilyn y dyddiad y daw’r swm yn daladwy, yn ddarostyngedig i adrannau 1 5 9 a 160.

en-gb	(4) S ubsection (2)(a) applies even if the late interest payment start date is a non-business day within the meaning of section 9 2 of the Bills of E xchange Act 1882 (c. 
cy-gb	( 4 ) Mae is-adran (2)(a) yn gymwys hyd yn oed os yw dyddiad dechrau’r llog taliadau hwyr yn ddiwrnod nad yw’n ddiwrnod busnes o fewn ystyr a roddir i " non-business day " yn adran 92 o Ddeddf Biliau Cyfnewid 1882 (p. 

en-gb	61).
cy-gb	61).

en-gb	(5) In this section, " late payment interest rate " has the meaning given by section 163(1).
cy-gb	( 5 ) Yn yr adran hon, mae i " cyfradd llog taliadau hwyr " yr ystyr a roddir gan adran 163(1).

en-gb	158 L ate pa y ment interest : 
cy-gb	158 L h o g t a h iadau hwyr : 

en-gb	supplementar y 
cy-gb	a t odo h 

en-gb	L ate payment interest is not payable on late payment interest. 
cy-gb	Nid yw llog taliadau hwyr yn daladwy ar log taliadau hwyr.

en-gb	The date of payment, in relation to an amount to which section 157 applies, includes the date on which it is set off against an amount payable by WRA.
cy-gb	Mae’r dyddiad talu, mewn perthynas â swm y mae adran 1 5 7 yn gymwys iddo, yn cynnwys y dyddiad y caiff ei osod yn erbyn swm sy’n daladwy gan ACC.

en-gb	L ate pa y ment interest start date: 
cy-gb	Dyddiad dechrau'r llog taliadau hwyr: 

en-gb	special rules
cy-gb	rheolau arbennig

en-gb	159 L ate pa y ment interest start date : 
cy-gb	159 Dyddiad dechrau ' r hh o g t a h iadau hwyr : 

en-gb	amendments to assessments et c .
cy-gb	diwy g iadau I asesiadau e t c.

en-gb	(1) This section applies to an amount that is payable as a result of—
cy-gb	(1) Mae’r adran hon yn gymwys i swm sy’n daladwy o ganlyniad i—

en-gb	an amendment under section 41, 45 or 50, or a correction under section 42, to an assessment ( " assessment A " ),
cy-gb	diwygiad o dan adran 4 1, 45 neu 5 0, neu gywiriad o dan adran 4 2, i asesiad ( " asesiad A " ),

en-gb	a WRA assessment made in place of or in addition to an assessment ( " assessment A " ), or
cy-gb	asesiad ACC a wneir yn lle neu yn ychwanegol at asesiad ( " asesiad A " ), neu

en-gb	an assessment under section 45 or 50, or a WRA determination, made in place of an assessment ( " assessment A " ) which ought to have been made by a person chargeable to a devolved tax.
cy-gb	asesiad o dan adran 45 neu 5 0, neu ddyfarniad ACC, a wneir yn lle asesiad ( " asesiad A " ) y dylid bod wedi ei wneud gan berson y mae treth ddatganoledig i’w chodi arno.

en-gb	(2) The late payment interest start date for that amount is the date which would have been the late payment interest start date if—
cy-gb	(2) Dyddiad dechrau’r llog taliadau hwyr ar gyfer y swm hwnnw yw’r dyddiad a fyddai wedi bod yn ddyddiad dechrau’r llog taliadau hwyr—

en-gb	assessment A had been complete and accurate and had been made on the date (if any) by which it was required to be made, and
cy-gb	pe byddai asesiad A wedi bod yn gyflawn ac yn gywir ac wedi ei wneud ar y dyddiad (os o gwbl) erbyn pryd yr oedd yn ofynnol ei wneud, a

en-gb	accordingly, the amount had been payable as a result of assessment A.
cy-gb	yn unol â hynny, pe byddai’r swm wedi bod yn daladwy o ganlyniad i asesiad A.

en-gb	160 L ate pa y ment interest start date : 
cy-gb	160 Dyddiad dechrau ' r hh o g t a h iadau hwyr : 

en-gb	death of ta x pa y er 
cy-gb	marwo h ae t h t re t hda h wr 

en-gb	(1) This section applies if—
cy-gb	(1) Mae’r adran hon yn gymwys—

en-gb	a person chargeable to an amount of devolved tax or penalty relating to devolved tax dies before the amount becomes payable, and
cy-gb	os yw person y mae swm o dreth ddatganoledig i’w godi arno neu gosb sy’n ymwneud â threth ddatganoledig i’w chodi arno yn marw cyn y daw’r swm yn daladwy, a

en-gb	the executor or administrator is unable to pay the amount before obtaining probate or letters of administration or another document having equivalent effect under the law of a country or territory other than E ngland and Wales in relation to the deceased person's estate.
cy-gb	os nad yw’r ysgutor neu’r gweinyddwr yn gallu talu’r swm cyn cael profiant neu lythyrau gweinyddu neu ddogfen arall ag iddi effaith gyfatebol o dan gyfraith gwlad neu diriogaeth heblaw Cymru a Lloegr mewn perthynas ag ystad yr ymadawedig.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 71 
cy-gb	71 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	(2) The late payment interest start date for that amount is the later of the following—
cy-gb	(2) Dyddiad dechrau’r llog taliadau hwyr ar gyfer y swm hwnnw yw’r hwyraf o’r canlynol—

en-gb	the date which would be the late payment interest start date apart from this section, and
cy-gb	y dyddiad a fyddai wedi bod yn ddyddiad dechrau’r llog taliadau hwyr oni bai am yr adran hon, a

en-gb	the day after the end of the period of 30 days beginning with the grant of probate or letters of administration or another document having equivalent effect under the law of a country or territory other than E ngland and Wales in relation to the deceased person's estate.
cy-gb	y diwrnod ar ôl diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â grant profiant neu lythyrau gweinyddu neu ddogfen arall ag iddi effaith gyfatebol o dan gyfraith gwlad neu diriogaeth heblaw Cymru a Lloegr mewn perthynas ag ystad yr ymadawedig.

en-gb	C H A PTER 2 
cy-gb	PENNOD 2 

en-gb	IN T E R ES T ON A MO U N T S P A Y AB LE B Y WRA 
cy-gb	LLOG AR SYMIAU SY’N DALADWY GAN ACC

en-gb	R epa y ment interest 
cy-gb	Llog ad-daliadau

en-gb	1 6 1 R epa y ment interest on amounts pa y a b le by W R A
cy-gb	1 6 1 Liog ad - daliadau ar symiau sy'n daladwy gan A CC 

en-gb	(1) This section applies to any relevant amount paid by a person to WRA that is repaid by WRA to that person or to another person.
cy-gb	(1) Mae’r adran hon yn gymwys i unrhyw swm perthnasol a dalwyd gan berson i ACC a ad - delir gan ACC i’r person hwnnw neu i berson arall.

en-gb	(2) " Relevant amount " means an amount paid in connection with any liability (including any purported or anticipated liability) to pay to WRA—
cy-gb	(2) Ystyr " swm perthnasol " yw swm a dalwyd mewn cysylltiad ag unrhyw rwymedigaeth (gan gynnwys unrhyw rwymedigaeth honedig neu rwymedigaeth a ragwelir) i dalu i ACC—

en-gb	an amount of devolved tax, or
cy-gb	swm o dreth ddatganoledig, neu

en-gb	an amount of penalty relating to devolved tax.
cy-gb	swm o gosb sy’n ymwneud â threth ddatganoledig.

en-gb	(3) I f an amount to which this section applies is not repaid before the repayment interest start date, the amount carries interest (referred to in this P art as " repayment interest " ) at the repayment interest rate for the period—
cy-gb	(3) Os nad ad - delir swm y mae’r adran hon yn gymwys iddo cyn dyddiad dechrau’r llog ad - daliadau, mae’r swm yn dwyn llog (y cyfeirir ato yn y Rhan hon fel " llog ad - daliadau " ) ar y gyfradd llog ad - daliadau ar gyfer y cyfnod—

en-gb	beginning with the repayment interest start date, and
cy-gb	sy’n dechrau â dyddiad dechrau’r llog ad - daliadau, a

en-gb	ending with the date of repayment.
cy-gb	sy’n dod i ben â’r dyddiad ad - dalu.

en-gb	(4) The repayment interest start date for the relevant amount is the later of—
cy-gb	(4) Dyddiad dechrau’r llog ad - daliadau ar gyfer y swm perthnasol yw’r hwyraf o’r canlynol—

en-gb	the day on which the relevant amount was paid to WRA, and
cy-gb	y diwrnod y talwyd y swm perthnasol i ACC, a

en-gb	the day on which the amount mentioned in subsection (2)(a) or (b), in connection with which the relevant amount was paid, became payable to WRA.
cy-gb	y diwrnod y daeth y swm a grybwyllir yn is - adran (2)(a) neu (b), y talwyd y swm perthnasol mewn cysylltiad ag ef, yn daladwy i ACC.

en-gb	(5) S ubsection (3)(a) applies even if the repayment interest start date is a non-business day within the meaning of section 92 of the Bills of E xchange Act 1882 (c. 
cy-gb	(5) Mae is - adran (3)(a) yn gymwys hyd yn oed os yw dyddiad dechrau’r llog ad - daliadau yn ddiwrnod nad yw’n ddiwrnod busnes o fewn yr ystyr a roddir i " non - business day " yn adran 92 o Ddeddf Biliau Cyfnewid 1882 (p. 

en-gb	61).
cy-gb	61).

en-gb	(6) I n this section, " repayment interest rate " has the meaning given by section 163(2).
cy-gb	(6) Yn yr adran hon, mae i " cyfradd llog ad - daliadau " yr ystyr a roddir gan adran 163(2).

en-gb	1 62 R epa y ment interest: 
cy-gb	1 62 Liog ad - daliadau: 

en-gb	supplementar y 
cy-gb	atodol

en-gb	Repayment interest is not payable on an amount payable in consequence of an order or j udgment of a court having power to allow interest on the amount.
cy-gb	Nid yw llog ad - daliadau yn daladwy ar swm sy’n daladwy o ganlyniad i orchymyn neu ddyfarniad llys sydd â ph*er i ganiatau llog ar y swm.

en-gb	Repayment interest is not payable on repayment interest.
cy-gb	Nid yw llog ad - daliadau yn daladwy ar log ad - daliadau.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 72 
cy-gb	72 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	(3) The date of repayment, in relation to an amount to which section 161 applies, includes the date on which it is set off against an amount owed to WRA.
cy-gb	(3) Mae’r dyddiad ad - dalu, mewn perthynas â swm y mae adran 161 yn gymwys iddo, yn cynnwys y dyddiad y caiff ei osod yn erbyn swm sy’n ddyledus i ACC.

en-gb	C H A PTER 3
cy-gb	PENNOD 3

en-gb	RAT ES OF IN T E R ES T
cy-gb	CYFRADDAU LLOG

en-gb	1 6 3 R ates of late pa y ment interest and repa y ment interest
cy-gb	1 6 3 Cyfraddau hh o g ta h iadau hwyr a hh o g ad-da h iadau

en-gb	The late payment interest rate is the rate provided for in regulations made by the Welsh M inisters.
cy-gb	Y gyfradd llog taliadau hwyr yw’r gyfradd y darperir ar ei chyfer mewn rheoliadau a wneir gan Weinidogion Cymru.

en-gb	The repayment interest rate is the rate provided for in regulations made by the Welsh M inisters.
cy-gb	Y gyfradd llog ad - daliadau yw’r gyfradd y darperir ar ei chyfer mewn rheoliadau a wneir gan Weinidogion Cymru.

en-gb	Regulations under subsection (1) or (2)—
cy-gb	Caiff rheoliadau o dan is - adran (1) neu (2)—

en-gb	may make different provision for different purposes ; 
cy-gb	gwneud darpariaeth wahanol at ddibenion gwahanol;

en-gb	may either themselves specify a rate of interest or make provision for a rate to be determined (and to change from time to time) by reference to a rate or an average of rates referred to in regulations ; 
cy-gb	naill ai bennu cyfradd llog eu hunain neu wneud darpariaeth ar gyfer pennu cyfradd (a’i newid o bryd i’w gilydd) drwy gyfeirio at gyfradd neu gyfartaledd cyfraddau y cyfeirir ati neu ato mewn rheoliadau;

en-gb	may provide for rates to be reduced below, or increased above, what they would otherwise be by reference to specified amounts or specified formulae ; 
cy-gb	darparu ar gyfer gostwng cyfraddau islaw, neu eu codi uwchlaw, yr hyn y byddent fel arall drwy gyfeirio at symiau penodedig neu at fformiwlâu penodedig;

en-gb	may provide for rates arrived at by reference to averages to be rounded up or down ; 
cy-gb	darparu ar gyfer talgrynnu i fyny neu i lawr gyfraddau a geir drwy gyfeirio at gyfartaleddau;

en-gb	may provide for circumstances in which alteration of a rate of interest is or is not to take place ; 
cy-gb	darparu ar gyfer amgylchiadau pa fo cyfradd llog i’w haddasu neu pan na fo i’w haddasu;

en-gb	may provide that alterations of rates are to have effect for periods beginning on or after a day determined in accordance with the regulations in relation to interest running from before that day as well as from or from after that day.
cy-gb	darparu bod addasiadau i gyfraddau i gael effaith am gyfnodau sy’n dechrau ar neu ar ol diwrnod a bennir yn unol â’r rheoliadau mewn perthynas â llog sy’n dechrau cronni cyn y dyddiad hwnnw yn ogystal ag o’r diwrnod hwnnw neu ar ol y diwrnod hwnnw.

en-gb	P A RT 7 
cy-gb	RHAN 7

en-gb	P A YMEN T A ND ENFO RC EMEN T 
cy-gb	TALU A GORFODI

en-gb	Pa y ment
cy-gb	Talu

en-gb	1 6 4 M eanin g of "rele v ant amount"
cy-gb	1 6 4 Ystyr "swm perthnaso h "

en-gb	I n this P art, "relevant amount" means— 
cy-gb	Yn y Rhan hon, ystyr "swm perthnasol" yw—

en-gb	devolved tax ; 
cy-gb	treth ddatganoledig;

en-gb	interest on devolved tax ; 
cy-gb	llog ar dreth ddatganoledig;

en-gb	a penalty relating to devolved tax ; 
cy-gb	cosb sy’n ymwneud â threth ddatganoledig;

en-gb	interest on a penalty relating to devolved tax.
cy-gb	llog ar gosb sy’n ymwneud â threth ddatganoledig.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 73 
cy-gb	73 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	1 6 5 R ele v ant amounts pa y a b le to W R A
cy-gb	1 6 5 Symiau perthnasol yn daladwy I A CC 

en-gb	Any relevant amount that becomes payable (whether under an enactment or contract settlement) is payable to WRA.
cy-gb	Mae unrhyw swm perthnasol sy’n dod yn daladwy (boed o dan ddeddfiad neu o dan setliad contract) yn daladwy i ACC.

en-gb	1 66 R e c eipts for pa y ment
cy-gb	1 66 Derbynebau am daliad

en-gb	When a relevant amount is paid to WRA, WRA must give a receipt if requested to do so. 
cy-gb	P an delir swm perthnasol i ACC, rhaid i ACC roi derbynneb os gofynnir iddo wneud hynny. 

en-gb	1 6 7 F ees for pa y ment
cy-gb	1 6 7 Ffioedd talu

en-gb	The Welsh M inisters may by regulations provide that a person who pays a relevant amount to WRA using a method of payment prescribed by the regulations must also pay a fee prescribed by, or determined in accordance with, the regulations.
cy-gb	Caiff Gweinidogion Cymru ddarparu drwy reoliadau bod rhaid i berson sy’n talu swm perthnasol i ACC gan ddefnyddio dull talu a ragnodir gan y rheoliadau, hefyd dalu ffi a ragnodir gan y rheoliadau neu a bennir yn unol â hwy.

en-gb	Regulations under this section may make provision about the time and manner in which the fee must be paid.
cy-gb	Caiff rheoliadau o dan yr adran hon wneud darpariaeth ynghylch pryd a sut y mae’n rhaid talu’r ffi.

en-gb	Certiication of de b t
cy-gb	Ardystio dyled

en-gb	1 6 8 Certifi c ates of de b t
cy-gb	1 6 8 Tystysgrifau dyled

en-gb	A certificate of WRA that a relevant amount has not been paid to WRA is sufficient evidence that the amount is unpaid unless the contrary is proved.
cy-gb	Mae tystysgrif gan ACC nad yw swm perthnasol wedi ei dalu i ACC yn dystiolaeth ddigonol nad yw’r swm wedi ei dalu oni phrofir i’r gwrthwyneb.

en-gb	A document purporting to be such a certificate is to be treated as if it were such a certificate unless the contrary is proved.
cy-gb	Mae dogfen yr honnir ei bod yn dystysgrif o’r fath i’w thrin fel pe bai’n dystysgrif o’r fath oni phrofir i’r gwrthwyneb.

en-gb	R eco v er y
cy-gb	Adennill

en-gb	1 6 9 P ro c eedin g s in ma g istrates' c ourt
cy-gb	1 6 9 Achos yn ilys yr ynadon

en-gb	Where a relevant amount is payable by a person and it does not exceed £2,000, it is recoverable summarily as a civil debt.
cy-gb	P an fo swm perthnasol yn daladwy gan berson ac nad yw’n fwy na £2,000, mae i’w adennill fel dyled sifil drwy broses ynadol. 

en-gb	All or any of the amounts recoverable under this section that are payable by any one person may be included in the same complaint, summons or other document required to be laid before or issued by a j ustice of the peace.
cy-gb	Caniateir cynnwys pob un neu unrhyw un neu ragor o’r symiau sydd i’w hadennill o dan yr adran hon sy’n daladwy gan unrhyw un person o fewn yr un g*yn, wjrs, neu ddogfen arall y mae’n ofynnol ei gosod gerbron ynad heddwch neu ei dyroddi ganddo.

en-gb	E ach such document is to be treated, in respect of each amount, as a separate document and its invalidity as respects one amount does not affect its validity in respect of any other amount. 
cy-gb	Mae pob dogfen o’r fath i’w thrin, mewn cysylltiad â phob swm, fel dogfen ar wahân ac nid yw ei hannilysrwydd mewn cysylltiad ag un swm yn effeithio ar ei dilysrwydd mewn cysylltiad ag unrhyw swm arall.

en-gb	Where a relevant amount consists of devolved tax or a penalty, proceedings may be brought under this section within the period of 12 months beginning with the day following that on or before which the devolved tax or penalty was required to be paid.
cy-gb	O ran swm perthnasol sy’n dreth ddatganoledig neu’n gosb, caniateir dwyn achos o dan yr adran hon o fewn y cyfnod o 12 mis sy’n dechrau â’r diwrnod yn dilyn y diwrnod yr oedd yn ofynnol talu’r dreth ddatganoledig neu’r gosb arno neu’n gynharach.

en-gb	Where a relevant amount consists of interest on devolved tax or on a penalty, proceedings may be brought under this section within the period of 12 months beginning with the day following that on or before which the devolved tax or penalty was required to be paid.
cy-gb	O ran swm perthnasol sy’n llog ar dreth ddatganoledig neu ar gosb, caniateir dwyn achos o dan yr adran hon o fewn y cyfnod o 12 mis sy’n dechrau â’r diwrnod yn dilyn y diwrnod yr oedd yn ofynnol talu’r dreth ddatganoledig neu’r gosb arno neu’n gynharach.

en-gb	The Welsh M inisters may by regulations increase the amount specified in subsection (1).
cy-gb	Caiff Gweinidogion Cymru gynyddu’r swm a bennir yn is-adran (1) drwy reoliadau.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 74
cy-gb	74 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)

en-gb	1 7 0 E nfor c ement b y ta k in g c ontrol of g oods
cy-gb	1 7 0 Gorfodi drwy atafaelu nwyddau

en-gb	I f a person does not pay WRA a relevant amount which is payable by the person, WRA may use the procedure in S chedule 12 to the Tribunals, Courts and E nforcement Act 2007 (c. 
cy-gb	Os nad yw person yn talu swm perthnasol i ACC sy’n daladwy gan y person, caiff ACC ddilyn y weithdrefn yn Atodlen 12 i Ddeddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 2007 (p. 

en-gb	15) (taking control of goods) to recover that amount.
cy-gb	15) (atafaelu nwyddau) er mwyn adennill y swm hwnnw.

en-gb	I n section 63(3) of that Act (enforcement agents), after paragraph (b) insert— 
cy-gb	Yn adran 63(3) o’r Ddeddf honno (asiantau gorfodi), ar ôl paragraff (b) mewnosoder—

en-gb	"(ba) a person authorised to use the procedure in S chedule 12 by the Welsh Revenue Authority (or by a person to whom the Welsh Revenue Authority has delegated the function of authorising the use of the procedure);".
cy-gb	"(ba) a person authorised to use the procedure in Schedule 12 by the Welsh Re v enue Authority (or by a person to whom the Welsh Re v enue Authority has delegated the function of authorising the use of the procedure);".

en-gb	P A RT 8 
cy-gb	RHAN 8 

en-gb	R EVIE W S A ND A PPE A LS 
cy-gb	ADOLYGIADAU AC APELAU 

en-gb	C H A PTER 1 
cy-gb	PENNOD 1 

en-gb	IN TR OD UCT O R Y
cy-gb	RHAGARWEINIOL

en-gb	Ov er v ie w
cy-gb	Trosolwg

en-gb	1 7 1 Ov er v ie w of P art
cy-gb	1 7 1 Trosolwg o'r Rhan

en-gb	(1) This P art makes provision for reviews of and appeals against certain decisions made by WRA, including provision about—
cy-gb	(1) Mae’r Rhan hon yn gwneud darpariaeth ar gyfer adolygiadau o benderfyniadau penodol gan ACC, ac apelau yn eu herbyn, gan gynnwys darpariaeth ynghylch—

en-gb	the decisions which are appealable decisions,
cy-gb	y penderfyniadau sy’n benderfyniadau apeliadwy,

en-gb	the right to request WRA to review appealable decisions,
cy-gb	yr hawl i ofyn i ACC adolygu penderfyniadau apeliadwy,

en-gb	the duty of WRA to carry out reviews on request,
cy-gb	y ddyletswydd ar ACC i gynnal adolygiadau ar gais,

en-gb	the effect of review conclusions,
cy-gb	effaith casgliadau adolygiad,

en-gb	the right to appeal to the tribunal against appealable decisions, whether following review or otherwise, and
cy-gb	yr hawl i apelio i’r tribiwnlys yn erbyn penderfyniadau apeliadwy, boed hynny yn dilyn adolygiad neu fel arall, ac

en-gb	the duty of the tribunal to determine those appeals.
cy-gb	y ddyletswydd ar y tribiwnlys i ddyfarnu ar yr apelau hynny.

en-gb	(2) This P art also makes provision for disputes relating to appealable decisions to be settled by agreement.
cy-gb	(2) Mae’r Rhan hon hefyd yn gwneud darpariaeth ar gyfer setlo anghydfodau sy’n ymwneud â phenderfyniadau apeliadwy drwy gytundeb.

en-gb	Appeala b le decisions
cy-gb	Penderfyniadau apeliadwy

en-gb	1 7 2 Appeala b le de c isions
cy-gb	1 7 2 Penderfyniadau apeliadwy

en-gb	(1) A person to whom an appealable decision applies—
cy-gb	(1) Caiff person y mae penderfyniad apeliadwy yn gymwys iddo—

en-gb	may request a review of the decision (sub j ect to subsection (4)), and
cy-gb	gofyn am adolygiad o’r penderfyniad (yn ddarostyngedig i is-adran (4)), a

en-gb	may appeal against the decision,
cy-gb	apelio yn erbyn y penderfyniad, 

en-gb	in accordance with the following provisions of this P art.
cy-gb	yn unol â’r darpariaethau a ganlyn yn y Rhan hon.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 75
cy-gb	75 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)

en-gb	(2) The following decisions by WRA are appealable decisions—
cy-gb	(2) Mae’r penderfyniadau a ganlyn gan ACC yn benderfyniadau apeliadwy—

en-gb	a decision which affects whether a person is chargeable to a devolved tax ; 
cy-gb	penderfyniad sy’n effeithio ar ba un a yw treth ddatganoledig i’w chodi ar berson;

en-gb	a decision which affects the amount of a devolved tax to which a person is chargeable ; 
cy-gb	penderfyniad sy’n effeithio ar y swm o dreth ddatganoledig sydd i’w godi ar berson;

en-gb	a decision which affects the day by which an amount of a devolved tax must be paid ; 
cy-gb	penderfyniad sy’n effeithio ar y diwrnod erbyn pryd y mae’n rhaid talu swm o dreth ddatganoledig;

en-gb	a decision about a penalty relating to a devolved tax ; 
cy-gb	penderfyniad yngln â chosb sy’n ymwneud â threth ddatganoledig;

en-gb	a decision to issue an information notice or to include a particular requirement in such a notice.
cy-gb	penderfyniad i ddyroddi hysbysiad gwybodaeth neu gynnwys gofyniad penodol mewn hysbysiad o’r fath.

en-gb	(3) But the following decisions are not appealable decisions—
cy-gb	(3) Ond nid yw’r penderfyniadau a ganlyn yn benderfyniadau apeliadwy—

en-gb	(a) a decision to issue a notice of enquiry under section 43 or 74 ; 
cy-gb	(a) penderfyniad i ddyroddi hysbysiad ymholiad o dan adran 4 3 neu 74 ;

en-gb	(b) a decision to issue—
cy-gb	(b) penderfyniad i ddyroddi—

en-gb	a taxpayer notice, or
cy-gb	hysbysiad trethdalwr, neu

en-gb	a third party notice to which section 9 0(3) applies ; 
cy-gb	hysbysiad trydydd parti y mae adran 90(3) yn gymwys iddo;

en-gb	(c) a decision to include a particular requirement in—
cy-gb	(c) penderfyniad i gynnwys gofyniad penodol mewn—

en-gb	a taxpayer notice, or
cy-gb	hysbysiad trethdalwr, neu

en-gb	a third party notice to which section 9 0(3) applies.
cy-gb	hysbysiad trydydd parti y mae adran 90(3) yn gymwys iddo.

en-gb	(4) Where the tribunal has approved the issuing of an information notice, a person may not request a review of WRA's decision to issue the notice.
cy-gb	( 4 ) P an fo’r tribiwnlys wedi cymeradwyo dyroddi hysbysiad gwybodaeth, ni chaiff person ofyn am adolygiad o benderfyniad ACC i ddyroddi’r hysbysiad.

en-gb	(5) Where a review may be requested, or an appeal made, in respect of a decision to issue an information notice or include a requirement in such a notice, it may be requested or made only on the following grounds—
cy-gb	(5) P an ganiateir gofyn am adolygiad, neu wneud apêl, mewn cysylltiad â phenderfyniad i ddyroddi hysbysiad gwybodaeth neu gynnwys gofyniad mewn hysbysiad o’r fath, caniateir gofyn amdano neu ei wneud ar y seiliau a ganlyn yn unig—

en-gb	that it is unreasonable to require the person to whom the notice was issued to comply with the notice or requirement ; 
cy-gb	ei bod yn afresymol ei gwneud yn ofynnol i’r person y dyroddwyd yr hysbysiad iddo gydymffurfio â’r hysbysiad neu’r gofyniad;

en-gb	that a provision of sections 9 7 to 102 prevents the notice from requiring the person to provide the information or produce the document ; 
cy-gb	bod darpariaeth yn adrannau 9 7 i 102 yn rhwystro’r hysbysiad rhag ei gwneud yn ofynnol i’r person ddarparu’r wybodaeth neu gyflwyno’r ddogfen;

en-gb	in the case of an identification notice issued under section 9 2 or a debtor contact notice issued under section 9 3, that condition 4 of that section has not been met.
cy-gb	yn achos hysbysiad adnabod a ddyroddir o dan adran 92 neu hysbysiad cyswllt dyledwr a ddyroddir o dan adran 93, nad yw amod 4 o’r adran honno wedi ei fodloni.

en-gb	(6) In the case of a decision to issue an information notice or to include a particular requirement in such a notice, the person to whom the decision applies for the purposes of subsection (1) is the person to whom the notice was issued.
cy-gb	(6) Yn achos penderfyniad i ddyroddi hysbysiad gwybodaeth neu gynnwys gofyniad penodol mewn hysbysiad o’r fath, y person y mae’r penderfyniad yn gymwys iddo at ddibenion is - adran (1) yw’r person y dyroddwyd yr hysbysiad iddo.

en-gb	(7) The Welsh M inisters may by regulations— 
cy-gb	( 7 ) Caiff Gweinidogion Cymru wneud y canlynol drwy reoliadau— 

en-gb	(a) modify this section to—
cy-gb	(a) addasu’r adran hon er mwyn—

en-gb	add a decision to subsection (2) or (3) ; 
cy-gb	ychwanegu penderfyniad at is - adran (2) neu (3);

en-gb	vary the description of a decision in either of those subsections ; 
cy-gb	amrywio’r disgrifiad o benderfyniad yn y naill neu’r llall o’r is - adrannau hynny;

en-gb	remove a decision from either of those subsections ; 
cy-gb	tynnu ymaith benderfyniad o’r naill neu’r llall o’r is - adrannau hynny;

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 76
cy-gb	76 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	(b) amend this P art in order to make provision about the grounds on which a review may be requested, or an appeal made, in respect of an appealable decision.
cy-gb	(b) diwygio’r Rhan hon er mwyn gwneud darpariaeth ynghylch ar ba seiliau y caniateir gofyn am adolygiad, neu wneud ap8l, mewn cysylltiad â phenderfyniad apeliadwy.

en-gb	C H A PTER 2 
cy-gb	PENNOD 2

en-gb	R EVIE W S
cy-gb	ADOLYGIADAU

en-gb	1 7 3 R e q uestin g a re v ie w 
cy-gb	1 7 3 G o fy n a m ado lygi ad

en-gb	(1) A request to review an appealable decision must be made by giving a notice (a "notice of request") to WRA.
cy-gb	(1) Rhaid gwneud cais i adolygu penderfyniad apeliadwy drwy roi hysbysiad ("hysbysiad am gais") i ACC.

en-gb	(2) A notice of request must set out the grounds for review.
cy-gb	(2) Rhaid i hysbysiad am gais nodi’r sail ar gyfer yr adolygiad.

en-gb	(3) But a person may not give a notice of request if subsection (4), (5) or (6) applies.
cy-gb	(3) Ond ni chaiff person roi hysbysiad am gais os yw is - adran ( 4 ), ( 5 ) neu (6) yn gymwys.

en-gb	(4) This subsection applies where—
cy-gb	( 4 ) Mae’r is - adran hon yn gymwys—

en-gb	the decision which the person wishes WRA to review is a decision to amend the person ' s tax return under section 45 while an enquiry is in progress, and
cy-gb	os penderfyniad i ddiwygio ffurflen dreth y person o dan adran 45 tra bo ymholiad yn mynd rhagddo yw’r penderfyniad y mae’r person yn dymuno i ACC ei adolygu, a

en-gb	the enquiry has not yet been completed.
cy-gb	os nad yw’r ymholiad wedi ei gwblhau hyd yma.

en-gb	(5) This subsection applies where the person has appealed to the tribunal against the decision and the appeal has not been withdrawn.
cy-gb	( 5 ) Mae’r is - adran hon yn gymwys pan fo’r person wedi apelio i’r tribiwnlys yn erbyn y penderfyniad ac nad yw’r ap8l wedi ei thynnu’n 6l.

en-gb	(6) This subsection applies where the person—
cy-gb	(6) Mae’r is - adran hon yn gymwys—

en-gb	has entered into a settlement agreement in relation to the decision which the person wishes WRA to review, and
cy-gb	pan fo’r person wedi ymrwymo i gytundeb setlo mewn perthynas â’r penderfyniad y mae’r person yn dymuno i ACC ei adolygu, a

en-gb	has not given notice of withdrawal from the agreement under section 184(4).
cy-gb	pan na fo’r person wedi rhoi hysbysiad tynnu’n 6l o’r cytundeb o dan adran 18 4 ( 4 ).

en-gb	(7) This section does not prevent an appealable decision from being dealt with in accordance with section 184.
cy-gb	(7) Nid yw’r adran hon yn rhwystro ymdrin â phenderfyniad apeliadwy yn unol ag adran 18 4 .

en-gb	1 7 4 T ime limit for re q uestin g a re v ie w 
cy-gb	1 74 T e rfy n a m se r a r gyf e r g o fy n a m ado lygi ad

en-gb	(1) Where a notice of request is given to WRA before the end of the relevant period, WRA must review the decision to which the notice relates.
cy-gb	(1) P an roddir hysbysiad am gais i ACC cyn diwedd y cyfnod perthnasol, rhaid i ACC adolygu’r penderfyniad y mae’r hysbysiad yn ymwneud ag ef.

en-gb	(2) S ub j ect to subsection (3), the relevant period is—
cy-gb	(2) Yn ddarostyngedig i is - adran (3), y cyfnod perthnasol yw—

en-gb	where the request relates to a decision to amend the person ' s tax return under section 45 while an enquiry is in progress, the period of 30 days beginning with the day on which WRA issues a closure notice informing the person that the enquiry is completed;
cy-gb	pan fo’r cais yn ymwneud â phenderfyniad i ddiwygio ffurflen dreth y person o dan adran 45 tra bo ymholiad yn mynd rhagddo, y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y mae ACC yn dyroddi hysbysiad cau sy’n hysbysu’r person fod yr ymholiad wedi ei gwblhau;

en-gb	where the request relates to a decision of any other kind, the period of 30 days beginning with the day on which WRA issues the notice informing the person of the decision.
cy-gb	pan fo’r cais yn ymwneud â phenderfyniad o unrhyw fath arall, y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y mae ACC yn dyroddi’r hysbysiad sy’n hysbysu’r person am y penderfyniad.

en-gb	(3) Where the person—
cy-gb	(3) P an fo’r person—

en-gb	(a) has entered into a settlement agreement in respect of the decision to which the request relates, but
cy-gb	(a) wedi ymrwymo i gytundeb setlo mewn cysylltiad â’r penderfyniad y mae’r cais yn ymwneud ag ef, ond

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 77
cy-gb	77 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)

en-gb	(b) has subsequently given notice of withdrawal from the agreement under section 184(4),
cy-gb	(b) wedi rhoi hysbysiad wedi hynny ei fod yn tynnu’n ôl o’r cytundeb o dan adran 18 4 ( 4 ),

en-gb	the relevant period is the period of 30 days beginning with the day on which the notice of withdrawal is given.
cy-gb	y cyfnod perthnasol yw’r cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir yr hysbysiad tynnu’n ôl.

en-gb	1 7 5 L ate re q uest for re v ie w 
cy-gb	1 7 5 Cais hwyr am adolygiad

en-gb	(1) Where a person gives a notice of request to WRA after the relevant period—
cy-gb	(1) P an fo person yn rhoi hysbysiad am gais i ACC ar ôl y cyfnod perthnasol—

en-gb	WRA may review the decision to which the notice relates, and
cy-gb	caiff ACC adolygu’r penderfyniad y mae’r hysbysiad yn ymwneud ag ef, a

en-gb	must do so if it is satisfied that the person—
cy-gb	rhaid iddo wneud hynny os yw’n fodlon—

en-gb	had a reasonable excuse for not giving it during the relevant period, and
cy-gb	bod gan y person esgus rhesymol dros beidio â’i roi yn ystod y cyfnod perthnasol, a

en-gb	subsequently gave it to WRA without unreasonable delay.
cy-gb	ei fod wedi ei roi i ACC wedyn heb oedi afresymol.

en-gb	(2) WRA must issue a notice to the person indicating whether or not it will review the decision.
cy-gb	(2) Rhaid i ACC ddyroddi hysbysiad i’r person yn datgan a fydd yn adolygu’r penderfyniad ai peidio.

en-gb	(3) Where WRA issues a notice indicating that it will not review the decision, the person may apply to the tribunal for a direction requiring WRA to carry out the review.
cy-gb	(3) P an fo ACC yn dyroddi hysbysiad yn datgan na fydd yn adolygu’r penderfyniad, caiff y person wneud cais i’r tribiwnlys am gyfarwyddyd sy’n ei gwneud yn ofynnol i ACC gynnal yr adolygiad.

en-gb	(4) The tribunal may give such a direction, and must do so if it is satisfied that the applicant —
cy-gb	( 4 ) Caiff y tribiwnlys roi cyfarwyddyd o’r fath, a rhaid iddo wneud hynny os yw’n fodlon—

en-gb	had a reasonable excuse for not giving the notice of request to WRA during the relevant period,
cy-gb	bod gan y ceisydd esgus rhesymol dros beidio â rhoi hysbysiad am y cais i ACC yn ystod y cyfnod perthnasol,

en-gb	subsequently gave it to WRA without unreasonable delay, and then
cy-gb	ei fod wedi ei roi i ACC wedyn heb oedi afresymol, ac yna

en-gb	applied to the tribunal without unreasonable delay.
cy-gb	ei fod wedi gwneud cais i’r tribiwnlys heb oedi afresymol.

en-gb	(5) In this section, "the relevant period" has the same meaning as in section 174. 
cy-gb	(5) Yn yr adran hon, mae i "y cyfnod perthnasol" yr un ystyr ag yn adran 17 4 . 

en-gb	1 7 6 Carr y in g out a re v ie w
cy-gb	1 7 6 Cynnal adolygiad

en-gb	(1) The nature and extent of the review are to be such as appear appropriate to WRA in the circumstances.
cy-gb	(1) Mae natur a chwmpas yr adolygiad i fod fel ag y maent yn ymddangos yn briodol i ACC o dan yr amgylchiadau.

en-gb	(2) F or the purpose of subsection (1), WRA must, in particular, have regard to steps taken before the beginning of the review—
cy-gb	(2) At ddiben is-adran (1), rhaid i ACC, yn benodol, roi sylw i gamau a gymerwyd cyn dechrau’r adolygiad—

en-gb	by WRA in reaching the decision, and
cy-gb	gan ACC wrth ddod i’r penderfyniad, a

en-gb	by any person in seeking to resolve disagreement about the decision.
cy-gb	gan unrhyw berson wrth geisio datrys anghytundeb ynghylch y penderfyniad.

en-gb	(3) The review must take account of any representations made by the person who gave the notice of request at a stage which gives WRA a reasonable opportunity to consider them.
cy-gb	(3) Rhaid i’r adolygiad ystyried unrhyw sylwadau a wneir neu a wnaed gan y person a roddodd yr hysbysiad am gais ar adeg sy’n rhoi cyfle rhesymol i ACC eu hystyried.

en-gb	(4) The review may conclude that WRA's decision is to be—
cy-gb	( 4 ) Caiff yr adolygiad ddod i’r casgliad bod penderfyniad ACC—

en-gb	affirmed,
cy-gb	i’w gadarnhau,

en-gb	varied, or
cy-gb	i’w amrywio, neu

en-gb	cancelled.
cy-gb	i’w ganslo.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 78 
cy-gb	78 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	(5) WRA must issue notice of the conclusions of the review to the person who gave the notice of request—
cy-gb	( 5 ) Rhaid i ACC ddyroddi hysbysiad am gasgliadau’r adolygiad i’r person a roddodd yr hysbysiad am gais—

en-gb	within the period of 45 days beginning with the day on which WRA received the notice of request, or
cy-gb	o fewn y cyfnod o 45 o ddiwrnodau sy’n dechrau â’r diwrnod y derbyniodd ACC yr hysbysiad am gais, neu

en-gb	within such other period as WRA and the person may agree.
cy-gb	o fewn unrhyw gyfnod arall y bydd ACC a’r person yn cytuno arno.

en-gb	(6) But where the tribunal directs WRA to carry out a review, WRA must issue notice of the conclusions of the review—
cy-gb	(6) P an fo’r tribiwnlys yn cyfarwyddo ACC i gynnal adolygiad, rhaid i ACC ddyroddi hysbysiad am gasgliadau’r adolygiad—

en-gb	within the period of 45 days beginning with the day on which the tribunal gave the direction, or
cy-gb	o fewn y cyfnod o 45 o ddiwrnodau sy’n dechrau â’r diwrnod y rhoddodd y tribiwnlys y cyfarwyddyd, neu

en-gb	within such other period as WRA and the person may agree.
cy-gb	o fewn unrhyw gyfnod arall y bydd ACC a’r person yn cytuno arno.

en-gb	(7) f WRA fails to issue notice in accordance with subsection (5) or (6)—
cy-gb	( 7 ) Os yw ACC yn methu â dyroddi hysbysiad yn unol ag is - adran ( 5 ) neu (6)—

en-gb	the review is deemed to have concluded that WRA's decision is to be upheld, and
cy-gb	bernir bod yr adolygiad wedi dod i’r casgliad bod penderfyniad ACC i’w gadarnhau, a

en-gb	WRA must issue notice of that to the person who gave the notice of request.
cy-gb	rhaid i ACC ddyroddi hysbysiad i’r perwyl hwnnw i’r person a roddodd yr hysbysiad am gais.

en-gb	1 77 E ffe c t of c on c lusions of re v ie w 
cy-gb	1 77 Eff a ith cas gli adau ado lygi ad

en-gb	(1) Where WRA issues notice under section 176(5), (6) or (7) in relation to a review—
cy-gb	(1) P an fo ACC yn dyroddi hysbysiad o dan adran 1 7 6( 5 ), (6) neu ( 7 ) mewn perthynas ag adolygiad—

en-gb	the conclusions in the notice are to be treated as if the tribunal had determined an appeal against the decision to which the notice relates in the manner set out in the conclusions, but
cy-gb	mae’r casgliadau yn yr hysbysiad i’w trin fel pe bai’r tribiwnlys wedi dyfarnu ap 8 l yn erbyn y penderfyniad y mae’r hysbysiad yn ymwneud ag ef yn y modd a nodir yn y casgliadau, ond

en-gb	the conclusions are not to be treated as a decision of the tribunal for the purposes of sections 9 to 13 of the Tribunals, Courts and E nforcement Act 2007 (c. 
cy-gb	nid yw’r casgliadau i’w trin fel penderfyniad gan y tribiwnlys at ddibenion adrannau 9 i 13 o Ddeddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 200 7 (p. 

en-gb	15) (review of decisions and appeals against decisions).
cy-gb	1 5 ) (adolygu penderfyniadau ac apelau yn erbyn penderfyniadau).

en-gb	(2) But subsection (1) does not apply if, or to the extent that—
cy-gb	(2) Ond nid yw is - adran (1) yn gymwys os yw’r canlynol yn berthnasol, neu i’r graddau y mae’r canlynol yn berthnasol—

en-gb	WRA and the person subsequently enter into a settlement agreement in relation to the decision to which the notice relates, or
cy-gb	bod ACC a’r person yn ymrwymo wedi hynny i gytundeb setlo mewn perthynas â’r penderfyniad y mae’r hysbysiad yn ymwneud ag ef, neu

en-gb	the tribunal subsequently determines an appeal made against the decision to which the notice relates.
cy-gb	bod y tribiwnlys yn dyfarnu wedi hynny ar ap 8 l yn erbyn y penderfyniad y mae’r hysbysiad yn ymwneud ag ef.

en-gb	C H A PTER 3 
cy-gb	PENNOD 3 

en-gb	A PPE A LS
cy-gb	A P ELAU

en-gb	1 7 8 M a k in g an appeal
cy-gb	1 78 Gw neud a p e l 

en-gb	An appeal against an appealable decision must be made to the tribunal.
cy-gb	Rhaid gwneud ap 8 l yn erbyn penderfyniad apeliadwy i’r tribiwnlys.

en-gb	But a person may not make an appeal to the tribunal if subsection (3), (4) or (5) applies.
cy-gb	Ond ni chaiff person wneud ap 8 l i’r tribiwnlys os yw is - adran (3), ( 4 ) neu ( 5 ) yn gymwys.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 79
cy-gb	79 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)

en-gb	(3) This subsection applies where—
cy-gb	(3) Mae’r is - adran hon yn gymwys—

en-gb	the decision which the person wishes to appeal against is a decision of WRA to amend the person ' s tax return under section 45 while an enquiry is in progress, and
cy-gb	os penderfyniad ACC i ddiwygio ffurflen dreth y person o dan adran 45 tra bo ymholiad yn mynd rhagddo yw’r penderfyniad y mae’r person yn dymuno apelio yn ei erbyn, a

en-gb	the enquiry has not yet been completed.
cy-gb	os nad yw’r ymholiad wedi ei gwblhau hyd yma.

en-gb	(4) This subsection applies where—
cy-gb	( 4 ) Mae’r is - adran hon yn gymwys—

en-gb	the person has given WRA notice of a request under section 173 for a review of the decision which the person wishes to appeal against, and
cy-gb	pan fo’r person wedi rhoi hysbysiad am gais i ACC o dan adran 1 7 3 am adolygiad o’r penderfyniad y mae’r person yn dymuno apelio yn ei erbyn, a

en-gb	the period within which WRA must issue notice of the conclusions of the review under section 176(5) has not yet ended.
cy-gb	pan nad yw’r cyfnod y mae’n rhaid i ACC ddyroddi hysbysiad am gasgliadau’r adolygiad oddi fewn iddo o dan adran 1 7 6( 5 ) wedi dod i ben hyd yma.

en-gb	(5) This subsection applies where the person—
cy-gb	( 5 ) Mae’r is - adran hon yn gymwys—

en-gb	has entered into a settlement agreement in relation to the decision which the person wishes to appeal against, and
cy-gb	pan fo’r person wedi ymrwymo i gytundeb setlo mewn perthynas â’r penderfyniad y mae’r person yn dymuno apelio yn ei erbyn, a

en-gb	has not given notice of withdrawal from the agreement under section 184(4).
cy-gb	pan na fo’r person wedi rhoi hysbysiad tynnu’n ôl o’r cytundeb o dan adran 18 4 ( 4 ).

en-gb	(6) This section does not prevent an appealable decision from being dealt with in accordance with section 184.
cy-gb	(6) Nid yw’r adran hon yn rhwystro ymdrin â phenderfyniad apeliadwy yn unol ag adran 18 4 .

en-gb	179 T ime limit for ma k in g an appeal
cy-gb	179 Terfyn amser ar gyfer gwneud a p e!

en-gb	(1) An appeal must be made to the tribunal before the end of the relevant period.
cy-gb	(1) Rhaid i apêl gael ei gwneud i’r tribiwnlys cyn diwedd y cyfnod perthnasol.

en-gb	(2) S ub j ect to subsections (3) and (4), the relevant period is—
cy-gb	(2) Yn ddarostyngedig i is - adrannau (3) a ( 4 ), y cyfnod perthnasol yw—

en-gb	where the appeal relates to a decision to amend the appellant ' s tax return under section 45 while an enquiry is in progress, the period of 30 days beginning with the day on which WRA issues a closure notice informing the appellant that the enquiry is completed;
cy-gb	pan fo’r apêl yn ymwneud â phenderfyniad i ddiwygio ffurflen dreth yr apelai o dan adran 45 tra bo ymholiad yn mynd rhagddo, y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y mae ACC yn dyroddi hysbysiad cau sy’n hysbysu’r apelai fod yr ymholiad wedi ei gwblhau;

en-gb	where the appeal relates to a decision of any other kind, the period of 30 days beginning with the day on which WRA issues the notice informing the appellant of the decision.
cy-gb	pan fo’r apêl yn ymwneud â phenderfyniad o unrhyw fath arall, y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y mae ACC yn dyroddi’r hysbysiad sy’n hysbysu’r apelai am y penderfyniad.

en-gb	(3) S ub j ect to subsection (4), where WRA has reviewed the decision to which the appeal relates, the relevant period is the period of 30 days beginning with the day on which notice is issued to the appellant under section 176(5), (6) or (7) in relation to the review.
cy-gb	(3) Yn ddarostyngedig i is - adran ( 4 ), pan fo ACC wedi adolygu’r penderfyniad y mae’r apêl yn ymwneud ag ef, y cyfnod perthnasol yw’r cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir hysbysiad i’r apelai o dan adran 1 7 6( 5 ), (6) neu ( 7 ) mewn perthynas â’r adolygiad.

en-gb	(4) Where the appellant has entered into a settlement agreement in relation to the decision to which the appeal relates but has subsequently given notice of withdrawal from the agreement under section 184(4), the relevant period is—
cy-gb	( 4 ) P an fo’r apelai wedi ymrwymo i gytundeb setlo mewn perthynas â’r penderfyniad y mae’r apêl yn ymwneud ag ef ond ei fod wedi rhoi hysbysiad wedi hynny ei fod yn tynnu’n ôl o’r cytundeb o dan adran 18 4 ( 4 ), y cyfnod perthnasol yw—

en-gb	the period of 30 days beginning with the day on which the notice of withdrawal is given, or
cy-gb	y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir yr hysbysiad tynnu’n ôl, neu

en-gb	if later, the relevant period applicable under subsection (3).
cy-gb	os yw’n hwyrach, y cyfnod perthnasol sy’n gymwys o dan is - adran (3).

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 80 
cy-gb	80 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	1 8 0 M a k in g a late appeal
cy-gb	1 8 0 Gwneud a p e ! yn hwyr

en-gb	An appeal may be made to the tribunal after the relevant period if the tribunal gives permission.
cy-gb	Caniateir gwneud apêl i’r tribiwnlys ar ôl y cyfnod perthnasol os yw’r tribiwnlys yn rhoi caniatâd.

en-gb	I n this section, " the relevant period " has the same meaning as in section 17 9 . 
cy-gb	Yn yr adran hon, mae i " y cyfnod perthnasol " yr un ystyr ag yn adran 1 7 9.

en-gb	1 8 1 D eterminin g an appeal
cy-gb	1 8 1 Dyfarnu ar a p e ! 

en-gb	I f an appeal against an appealable decision is made to the tribunal in accordance with section 17 9 or 180 (and not withdrawn), the tribunal must determine the appeal. 
cy-gb	Os gwneir apêl yn erbyn penderfyniad apeliadwy i’r tribiwnlys yn unol ag adran 1 7 9 neu 180 (ac nad yw’n cael ei thynnu’n ôl), rhaid i’r tribiwnlys ddyfarnu’r apêl.

en-gb	The tribunal may determine that the appealable decision is to be—
cy-gb	Caiff y tribiwnlys ddyfarnu bod y penderfyniad apeliadwy—

en-gb	affirmed,
cy-gb	i’w gadarnhau,

en-gb	varied, or
cy-gb	i’w amrywio, neu

en-gb	cancelled.
cy-gb	i’w ganslo.

en-gb	C H A PTER 4
cy-gb	PENNOD 4

en-gb	MIS C ELL A NEO U S A ND S U PPLEMEN TAR Y 
cy-gb	AMRYWIOL AC ATODOL

en-gb	Conse q uences of re v ie w s and appeals
cy-gb	Canlyniadau adolygiadau ac apelau

en-gb	1 8 2 P a y ment of penalties in the e v ent of a re v ie w or appeal
cy-gb	1 8 2 Ta ! u cosbau yn achos ado ! ygiad neu a p e ! 

en-gb	(1) This section applies to a decision relating to a penalty to which a person may be liable.
cy-gb	(1) Mae’r adran hon yn gymwys i benderfyniad sy’n ymwneud â chosb y gallai person fod yn agored iddi.

en-gb	(2) Where WRA carries out a review in respect of the decision, section 154 does not apply to any amount of penalty that is disputed (a " disputed amount " ).
cy-gb	(2) P an fo ACC yn cynnal adolygiad mewn cysylltiad â’r penderfyniad, nid yw adran 1 54 yn gymwys i unrhyw swm o gosb y mae anghydfod yn ei gylch ( " swm y mae anghydfod yn ei gylch " ).

en-gb	(3) Where the review concludes that a disputed amount is payable, the person must pay that amount before the end of the period of 30 days beginning with the day on which notice is issued to the person under section 176(5) or (7) in relation to the review; 
cy-gb	(3) P an fo’r adolygiad yn dod i’r casgliad bod swm y mae anghydfod yn ei gylch yn daladwy, rhaid i’r person dalu’r swm hwnnw cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir hysbysiad i’r person o dan adran 1 7 6( 5 ) neu ( 7 ) mewn perthynas â’r adolygiad; 

en-gb	but this is sub j ect to subsection (4).
cy-gb	ond mae hyn yn ddarostyngedig i is-adran ( 4 ).

en-gb	(4) Where the person makes an appeal in respect of the decision—
cy-gb	( 4 ) P an fo’r person yn gwneud apêl mewn cysylltiad â’r penderfyniad—

en-gb	section 154 does not apply to any disputed amount, and
cy-gb	nid yw adran 1 54 yn gymwys i unrhyw swm y mae anghydfod yn ei gylch, a

en-gb	subsection (3) does not apply.
cy-gb	nid yw is-adran (3) yn gymwys.

en-gb	(5) Where the appeal is withdrawn, the person must pay—
cy-gb	( 5 ) P an fo’r apêl yn cael ei thynnu’n ôl, rhaid i’r person dalu—

en-gb	any disputed amount, if the decision has not been reviewed, or
cy-gb	unrhyw swm y mae anghydfod yn ei gylch, os nad yw’r penderfyniad wedi ei adolygu, neu

en-gb	if the decision has been reviewed, any disputed amount that the review has concluded to be payable,
cy-gb	os yw’r penderfyniad wedi ei adolygu, unrhyw swm y mae anghydfod yn ei gylch y daeth yr adolygiad i’r casgliad ei fod yn daladwy,

en-gb	before the end of the period of 30 days beginning with the day of withdrawal.
cy-gb	cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod tynnu’n ôl.

en-gb	(6) Where it is finally determined, as a result of the appeal, that a disputed amount is payable, the person must pay that amount before the end of the period of 30 days beginning with the day on which the appeal is finally determined.
cy-gb	(6) P an ddyfernir yn derfynol, o ganlyniad i’r apêl, fod swm y mae anghydfod yn ei gylch yn daladwy, rhaid i’r person dalu’r swm hwnnw cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyfernir yn derfynol ar yr apêl.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 81 
cy-gb	81 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	1 8 3 D isposal of re v ie w s and appeals in respe c t of information noti c es
cy-gb	1 8 3 Penderfynu ar adolygiadau ac apelau mewn cysylitiad a hysbysiadau gwybodaeth

en-gb	Where the conclusions of a review under section 176 affirm or vary a decision to issue an information notice or a requirement in such a notice, the person to whom the notice was issued must comply with the notice or requirement (as affirmed or varied) within such period as WRA may specify.
cy-gb	P an fo casgliadau adolygiad o dan adran 1 7 6 yn cadarnhau neu’n amrywio penderfyniad i ddyroddi hysbysiad gwybodaeth neu ofyniad mewn hysbysiad o’r fath, rhaid i’r person y dyroddwyd yr hysbysiad iddo gydymffurfio â’r hysbysiad neu’r gofyniad (fel y’i cadarnhawyd neu y’i hamrywiwyd) o fewn unrhyw gyfnod a bennir gan ACC. 

en-gb	Where the tribunal affirms or varies a decision to issue an information notice or include a requirement in such a notice, the person to whom the notice was issued must comply with the notice or requirement (as affirmed or varied)—
cy-gb	P an fo’r tribiwnlys yn cadarnhau neu’n amrywio penderfyniad i ddyroddi hysbysiad gwybodaeth neu gynnwys gofyniad mewn hysbysiad o’r fath, rhaid i’r person y dyroddwyd yr hysbysiad iddo gydymffurfio â’r hysbysiad neu’r gofyniad (fel y’i cadarnhawyd neu y’i hamrywiwyd)— 

en-gb	within the period specified by the tribunal, or
cy-gb	o fewn y cyfnod a bennir gan y tribiwnlys, neu

en-gb	if the tribunal does not specify a period, within such period as WRA may specify.
cy-gb	os nad yw’r tribiwnlys yn pennu cyfnod, o fewn unrhyw gyfnod a bennir gan ACC.

en-gb	S ettlement agreements 
cy-gb	Cytundebau setlo

en-gb	1 8 4 S ettlin g disputes by a g reement
cy-gb	1 8 4 Setlo anghydfodau drwy gytundeb

en-gb	(1) A " settlement agreement " means an agreement between a person to whom an appealable decision applies (a " relevant person " ) and WRA that the decision is to be—
cy-gb	(1) Ystyr " cytundeb setlo " yw cytundeb rhwng person y mae penderfyniad apeliadwy yn gymwys iddo ( " person perthnasol " ) ac ACC fod y penderfyniad—

en-gb	affirmed,
cy-gb	i’w gadarnhau,

en-gb	varied, or
cy-gb	i’w amrywio, neu

en-gb	cancelled.
cy-gb	i’w ganslo.

en-gb	(2) Where a relevant person and WRA enter into a settlement agreement, the consequences are to be the same as if, at the time that the agreement was entered into, the tribunal had determined an appeal against the appealable decision in the manner set out in the agreement.
cy-gb	(2) P an fo person perthnasol ac ACC yn ymrwymo i gytundeb setlo, mae’r canlyniadau i fod yr un fath â phe bai’r tribiwnlys, ar yr adeg yr ymrwymwyd i’r cytundeb, wedi dyfarnu ar apêl yn erbyn y penderfyniad apeliadwy yn y modd a nodir yn y cytundeb.

en-gb	(3) But a settlement agreement is not to be treated as a decision of the tribunal for the purposes of sections 9 to 13 of the Tribunals, Courts and E nforcement Act 2007 (c. 
cy-gb	(3) Ond nid yw cytundeb setlo i’w drin fel un o benderfyniadau’r tribiwnlys at ddibenion adrannau 9 i 13 o Ddeddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 200 7 (p. 

en-gb	15) (review of decisions and appeals against decisions).
cy-gb	1 5 ) (adolygiad o benderfyniadau ac apelau yn erbyn penderfyniadau).

en-gb	(4) S ubsection (2) does not apply if, within 30 days from the day on which the settlement agreement was entered into, the relevant person gives notice to WRA that the person wishes to withdraw from the agreement.
cy-gb	( 4 ) Nid yw is-adran (2) yn gymwys os yw’r person perthnasol, o fewn 30 o ddiwrnodau i’r diwrnod yr ymrwymwyd i’r cytundeb setlo, yn rhoi hysbysiad i ACC fod y person yn dymuno tynnu’n ôl o’r cytundeb.

en-gb	(5) S ubsection (2) does not apply to a settlement agreement which is not in writing unless the fact that the agreement was entered into and the terms agreed are confirmed by notice issued by WRA to the relevant person.
cy-gb	( 5 ) Nid yw is-adran (2) yn gymwys i gytundeb setlo nad yw mewn ysgrifen onid yw’r ffaith yr ymrwymwyd i’r cytundeb, a’r telerau y cytunwyd arnynt, yn cael eu cadarnhau drwy hysbysiad a ddyroddir i’r person perthnasol gan ACC.

en-gb	(6) Where a notice is issued in accordance with subsection (5), the references in subsections (2) and (4) to the time at which the settlement agreement is entered into are to be treated as references to the time at which the notice is issued.
cy-gb	(6) P an ddyroddir hysbysiad yn unol ag is-adran ( 5 ), mae’r cyfeiriadau yn is-adrannau (2) a ( 4 ) at yr adeg yr ymrwymir i’r cytundeb setlo i’w trin fel cyfeiriadau at yr adeg y dyroddir yr hysbysiad.

en-gb	(7) A relevant person and WRA may not enter into a settlement agreement in relation to an
cy-gb	( 7 ) Ni chaiff person perthnasol ac ACC ymrwymo i gytundeb setlo mewn perthynas â phenderfyniad apeliadwy os yw apêl yn erbyn y penderfyniad wedi ei dyfarnu yn derfynol.

en-gb	appealable decision if an appeal against the decision has been finally determined.
cy-gb	82 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 82 
cy-gb	RH A N 9

en-gb	P A RT 9 
cy-gb	YMCHWILIO I DROSEDDAU 

en-gb	INVES T IG AT ION OF CR IMIN AL OFFEN C ES 185 P o w ers to in v esti g ate c riminal offen c es 
cy-gb	1 8 5 Pw e r au i ym c hwili o i d r oseddau

en-gb	(1) After section 114 of the P olice and Criminal E vidence Act 1984 (c. 
cy-gb	(1) Ar ôl adran 11 4 o Ddeddf yr Heddlu a Thystiolaeth Droseddol 198 4 (p. 

en-gb	60) (application of Act to Revenue and Customs) insert—
cy-gb	60) (cymhwyso’r Ddeddf i Gyllid a Thollau) mewnosoder—

en-gb	"114ZA Appli c ation of A c t to W elsh R e v enue Authorit y 
cy-gb	" 11 4Z A A ppli ca ti on o f Ac t t o W e l s h R e v enue Au th o rity

en-gb	(1) The Welsh M inisters may by regulations—
cy-gb	(1) The Welsh Ministers may by regulations—

en-gb	direct that any provision of this Act which relates to investigations of offences conducted by police officers or to the detention of persons by the police is to apply, sub j ect to such modifications as the regulations may specify, to investigations of offences conducted by the Welsh Revenue Authority ("WRA " ) or to the detention of persons by WRA in connection with such investigations ; 
cy-gb	direct that any pro v ision of this Act which relates to in v estigations of offences conducted by police officers or to the detention of persons by the police is to apply, sub j ect to such modifications as the regulations may specify, to in v estigations of offences conducted by the Welsh Re v enue Authority ("WRA " ) or to the detention of persons by WRA in connection with such in v estigations;

en-gb	make provision permitting a person exercising a function conferred on WRA by the regulations to use reasonable force in the exercise of such a function ; 
cy-gb	ma k e pro v ision permitting a person e x ercising a function conferred on WRA by the regulations to use reasonable force in the e x ercise of such a function;

en-gb	specify that where premises are searched by WRA in reliance on a warrant under section 8 of, or paragraph 12 of S chedule 1 to, this Act (as applied by regulations under paragraph (a)) persons found on the premises may be searched—
cy-gb	specify that where premises are searched by WRA in reliance on a warrant under section 8 of, or paragraph 12 of Schedule 1 to, this Act (as applied by regulations under paragraph (a)) persons found on the premises may be searched—

en-gb	in such cases and circumstances as are specified in the regulations, and
cy-gb	in such cases and circumstances as are specified in the regulations, and

en-gb	sub j ect to any conditions specified in the regulations.
cy-gb	sub j ect to any conditions specified in the regulations.

en-gb	(2) Regulations under subsection (1) may—
cy-gb	(2) Regulations under subsection (1) may—

en-gb	make provision that applies generally or only in specified cases,
cy-gb	ma k e pro v ision that applies generally or only in specified cases,

en-gb	make different provision for different cases or circumstances, and
cy-gb	ma k e different pro v ision for different cases or circumstances, and

en-gb	may, in modifying a provision, in particular impose conditions on the exercise of a function.
cy-gb	may, in modifying a pro v ision, in particular impose conditions on the e x ercise of a function.

en-gb	(3) The power to make regulations under subsection (1) is exercisable by statutory instrument.
cy-gb	(3) The power to ma k e regulations under subsection (1) is e x ercisable by statutory instrument.

en-gb	(4) A statutory instrument containing regulations under subsection (1) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the N ational Assembly for Wales. " 
cy-gb	( 4 ) A statutory instrument containing regulations under subsection (1) may not be made unless a draft of the instrument has been laid before, and appro v ed by a resolution of, the National Assembly for Wales. " 

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 83 
cy-gb	83 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	(2) After section 67 of the Criminal Justice and P olice Act 2001 (c. 
cy-gb	(2) Ar ôl adran 6 7 o Ddeddf Cyfiawnder Troseddol a’r Heddlu 2001 (p. 

en-gb	16) (application of P art 2 to officers of Revenue in Customs) insert—
cy-gb	16) (cymhwyso Rhan 2 i swyddogion Cyllid a Thollau) mewnosoder—

en-gb	" 6 7A Appli c ation to W elsh R e v enue Authorit y 
cy-gb	" 6 7A A ppli ca ti on t o W e l s h R e v enue Au th o rity 

en-gb	(1) The Welsh M inisters may by regulations—
cy-gb	(1) The Welsh Ministers may by regulations—

en-gb	direct that any provision of this P art is to apply, sub j ect to such modifications as the regulations may specify, to investigations of offences conducted by the Welsh Revenue Authority ; 
cy-gb	direct that any pro v ision of this P art is to apply, sub j ect to such modifications as the regulations may specify, to in v estigations of offences conducted by the Welsh Re v enue Authority;

en-gb	make provision permitting a person exercising a function conferred on the Welsh Revenue Authority by the regulations to use reasonable force in the exercise of such a function.
cy-gb	ma k e pro v ision permitting a person e x ercising a function conferred on the Welsh Re v enue Authority by the regulations to use reasonable force in the e x ercise of such a function.

en-gb	(2) Regulations under subsection (1) may—
cy-gb	(2) Regulations under subsection (1) may—

en-gb	make provision that applies generally or only in specified cases,
cy-gb	ma k e pro v ision that applies generally or only in specified cases,

en-gb	make different provision for different cases or circumstances, and
cy-gb	ma k e different pro v ision for different cases or circumstances, and

en-gb	may, in modifying a provision, in particular impose conditions on the exercise of a function.
cy-gb	may, in modifying a pro v ision, in particular impose conditions on the e x ercise of a function.

en-gb	(3) The power to make regulations under subsection (1) is exercisable by statutory instrument.
cy-gb	(3) The power to ma k e regulations under subsection (1) is e x ercisable by statutory instrument.

en-gb	(4) A statutory instrument containing regulations under subsection (1) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the N ational Assembly for Wales. " 
cy-gb	( 4 ) A statutory instrument containing regulations under subsection (1) may not be made unless a draft of the instrument has been laid before, and appro v ed by a resolution of, the National Assembly for Wales. " 

en-gb	18 6 P ro c eeds of c rime
cy-gb	18 6 En illi on tr oseddau

en-gb	The P roceeds of Crime Act 2002 (c. 
cy-gb	Mae Deddf Enillion Troseddau 2002 (p. 

en-gb	2 9 ) is amended as follows.
cy-gb	29) wedi ei diwygio fel a ganlyn.

en-gb	In section 72 (compensation), in subsection ( 9 )(f), after " (c) " insert " , (da) " .
cy-gb	Yn adran 7 2 (digolledu), yn is-adran (9)(f), ar ôl " (c) " mewnosoder " , (da) " .

en-gb	In section 302 (compensation), after subsection (7A)(d) insert—
cy-gb	Yn adran 302 (digolledu), ar ôl is-adran ( 7 A)(d) mewnosoder—

en-gb	" (da) in the case of an investigator who was exercising a function of the Welsh Revenue Authority, it is to be paid by the Welsh Revenue Authority, " . 
cy-gb	" (da) in the case of an in v estigator who was e x ercising a function of the Welsh Re v enue Authority, it is to be paid by the Welsh Re v enue Authority, " . 

en-gb	In section 453 (references to financial investigators), after subsection (1) insert—
cy-gb	Yn adran 45 3 (cyfeiriadau at ymchwilwyr ariannol), ar ôl is-adran (1) mewnosoder—

en-gb	" (1A) The Welsh M inisters may by order provide that a specified reference in this Act to an accredited financial investigator includes a reference to a person exercising a function of the Welsh Revenue Authority who falls within a specified description. "
cy-gb	" (1A) The Welsh Ministers may by order pro v ide that a specified reference in this Act to an accredited financial in v estigator includes a reference to a person e x ercising a function of the Welsh Re v enue Authority who falls within a specified description. "

en-gb	In section 45 9 (orders and regulations)—
cy-gb	Yn adran 45 9 (gorchmynion a rheoliadau)—

en-gb	(a) in subsection (4), after paragraph (a) insert—
cy-gb	(a) yn is-adran ( 4 ), ar ôl paragraff (a) mewnosoder—

en-gb	" (aa) an order made by the Welsh M inisters under section 453(1A) ;" , 
cy-gb	" (aa) an order made by the Welsh Ministers under section 45 3(1A); " , 

en-gb	and
cy-gb	a

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 84 
cy-gb	84 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	(b) after that subsection insert—
cy-gb	(b) ar ôl yr is - adran honno mewnosoder—

en-gb	" (4A) A statutory instrument containing an order under section 453(1A) is sub j ect to annulment in pursuance of a resolution of the N ational Assembly for Wales. "
cy-gb	" ( 4 A) A statutory instrument containing an order under section 4 53(1A) is sub j ect to annulment in pursuance of a resolution of the National Assembly for Wales. "

en-gb	1 8 7 R e g ulation of in v esti g ator y po w ers
cy-gb	1 8 7 Rheoleiddio pwerau ymchwilio

en-gb	(1) The Regulation of I nvestigatory P owers Act 2000 (c. 
cy-gb	(1) Mae Deddf Rheoleiddio Pwerau Ymchwilio 2000 (p. 

en-gb	23) is amended as follows.
cy-gb	23) wedi ei diwygio fel a ganlyn.

en-gb	(2) I n section 30 (persons entitled to grant authorisations for directed surveillance and covert human intelligence)—
cy-gb	(2) Yn adran 30 (personau sydd â’r hawl i awdurdodi gwyliadwriaeth gyfeiriedig a chuddwybodaeth ddynol)—

en-gb	in subsection (6), after " pre j udice to " insert " subsection (6A) and " , and
cy-gb	yn is - adran (6), ar ôl " pre j udice to " mewnosoder " subsection (6A) and " , a

en-gb	after that subsection insert—
cy-gb	ar ôl yr is - adran honno mewnosoder—

en-gb	" (6A) The power in subsection (1) to make an order under this section prescribing individuals as persons designated for the purposes of sections 28 and 29 is exercisable by the Welsh M inisters for the purposes of prescribing persons exercising Welsh Revenue Authority functions of such description or holding such offices, ranks or positions as may be prescribed. 
cy-gb	" (6A) The power in subsection (1) to ma k e an order under this section prescribing indi v iduals as persons designated for the purposes of sections 28 and 29 is e x ercisable by the Welsh Ministers for the purposes of prescribing persons e x ercising Welsh Re v enue Authority functions of such description or holding such offices, ran k s or positions as may be prescribed. 

en-gb	(6B) Any such order made by the Welsh M inisters may—
cy-gb	(6B) Any such order made by the Welsh Ministers may—

en-gb	make different provision for different cases;
cy-gb	ma k e different pro v ision for different cases;

en-gb	contain such incidental, supplemental, consequential and transitional provision as the Welsh M inisters think fit.
cy-gb	contain such incidental, supplemental, conse q uential and transitional pro v ision as the Welsh Ministers thin k fit.

en-gb	(6C) The Welsh M inisters' power to make such an order is exercisable by statutory instrument.
cy-gb	(6C) The Welsh Ministers’ power to ma k e such an order is e x ercisable by statutory instrument.

en-gb	(6D) A statutory instrument containing such an order is sub j ect to annulment in pursuance of a resolution of the N ational Assembly for Wales. " 
cy-gb	(6D) A statutory instrument containing such an order is sub j ect to annulment in pursuance of a resolution of the National Assembly for Wales. " 

en-gb	(3) I n S chedule 1 (relevant public authorities), after paragraph 16 insert—
cy-gb	(3) Yn Atodlen 1 (awdurdodau cyhoeddus perthnasol), ar ôl paragraff 16 mewnosoder—

en-gb	"The Welsh R e v enue Authorit y 
cy-gb	"The W elsh Re v e n ue A uthority

en-gb	16A The Welsh Revenue Authority. " 
cy-gb	16A The Welsh Re v enue Authority. " 

en-gb	P A RT 10 
cy-gb	RHAN 10

en-gb	FIN A L P R OVISIONS
cy-gb	DARPARIAETHAU TERFYNOL

en-gb	1 88 P o w er to ma k e c onse q uential et c . pro v ision
cy-gb	1 88 P*er I wneud darpariae t h ganlyniadol e t c.

en-gb	The Welsh M inisters may by regulations make such incidental, consequential or supplemental provision as they think appropriate for the purposes of, or in connection with, this Act.
cy-gb	Caiff Gweinidogion Cymru drwy reoliadau wneud unrhyw ddarpariaeth gysylltiedig, ganlyniadol neu atodol sy’n briodol yn eu barn hwy at ddibenion y Ddeddf hon, neu mewn cysylltiad â hi.

en-gb	Regulations under this section may amend, revoke or repeal any enactment (including any provision of this Act).
cy-gb	Caiff rheoliadau o dan yr adran hon ddiwygio, ddirymu neu ddiddymu unrhyw ddeddfiad (gan gynnwys unrhyw ddarpariaeth yn y Ddeddf hon).

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 85 
cy-gb	85 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	18 9 R e g ulations
cy-gb	18 9 Rheoliadau

en-gb	(1) Any power to make regulations under this Act—
cy-gb	(1) Mae unrhyw b * er i wneud rheoliadau o dan y Ddeddf hon—

en-gb	is exercisable by statutory instrument, and
cy-gb	yn arferadwy drwy offeryn statudol, a

en-gb	includes power to make different provision for different purposes.
cy-gb	yn cynnwys p * er i wneud darpariaeth wahanol at ddibenion gwahanol.

en-gb	(2) A statutory instrument containing regulations under section 18(2), 156 or 172(7) (whether alone or with any other provision) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the N ational Assembly for Wales.
cy-gb	(2) Ni chaniateir gwneud offeryn statudol sy’n cynnwys rheoliadau o dan adran 18(2), 1 5 6 neu 1 7 2( 7 ) (boed ar ei ben ei hun neu ynghyd ag unrhyw ddarpariaeth arall) oni bai bod drafft o’r offeryn wedi ei osod gerbron Cynulliad Cenedlaethol Cymru a’i gymeradwyo drwy benderfyniad ganddo.

en-gb	(3) Any other statutory instrument containing regulations under this Act is sub j ect to annulment in pursuance of a resolution of the N ational Assembly for Wales.
cy-gb	(3) Mae unrhyw offeryn statudol arall sy’n cynnwys rheoliadau o dan y Ddeddf hon yn ddarostyngedig i’w ddiddymu yn unol â phenderfyniad Cynulliad Cenedlaethol Cymru.

en-gb	1 9 0 I ssue of noti c es by W R A
cy-gb	1 9 0 Dyroddi hysbysiadau gan A CC 

en-gb	(1) This section applies where a provision of this Act, or of regulations made under it, authorises or requires WRA to issue a notice to a person (whether the expression "issue" or any other expression is used) (but see subsection (9)).
cy-gb	(1) Mae’r adran hon yn gymwys pan fo darpariaeth yn y Ddeddf hon, neu mewn rheoliadau a wneir oddi tani, yn awdurdodi neu’n ei gwneud yn ofynnol i ACC ddyroddi hysbysiad i berson (pa un a ddefnyddir yr ymadrodd "dyroddi" neu unrhyw ymadrodd arall) (ond gweler is - adran (9)).

en-gb	(2) The notice may be issued to the person—
cy-gb	(2) Caniateir dyroddi’r hysbysiad i’r person—

en-gb	by being delivered personally to the person,
cy-gb	drwy ei ddanfon yn bersonol i’r person,

en-gb	by leaving it at the person ' s proper address,
cy-gb	drwy ei adael yng nghyfeiriad priodol y person,

en-gb	by being sent by post to the person ' s proper address, or
cy-gb	drwy ei anfon drwy’r post i gyfeiriad priodol y person, neu

en-gb	where subsection (3) applies, by sending it electronically to an address provided for that purpose.
cy-gb	pan fo is - adran (3) yn gymwys, drwy ei anfon yn electronig i gyfeiriad a ddarparwyd at y diben hwnnw.

en-gb	(3) This subsection applies where the person to whom the notice is to be issued has agreed in writing that it may be sent electronically.
cy-gb	(3) Mae’r is - adran hon yn gymwys pan fo’r person y mae’r hysbysiad i’w ddyroddi iddo wedi cytuno mewn ysgrifen iddo gael ei anfon yn electronig.

en-gb	(4) F or the purposes of subsection (2)(a), a notice may be delivered personally to a body corporate by giving it to the secretary or clerk of that body.
cy-gb	( 4 ) At ddibenion is - adran (2)(a), caniateir danfon hysbysiad yn bersonol i gorff corfforaethol drwy ei roi i ysgrifennydd neu i glerc y corff hwnnw.

en-gb	(5) Where WRA issues a notice in the manner mentioned in subsection (2)(b), the notice is to be treated as having been received at the time it was left at the person ' s proper address unless the contrary is shown.
cy-gb	( 5 ) P an fo ACC yn dyroddi hysbysiad yn y dull a grybwyllir yn is - adran (2)(b), mae’r hysbysiad i’w drin fel pe bai wedi ei dderbyn ar yr adeg y’i gadawyd yng nghyfeiriad priodol y person oni bai y dangosir i’r gwrthwyneb.

en-gb	(6) F or the purposes of subsection (2)(b) and (c), the proper address of a person is—
cy-gb	(6) At ddibenion is - adran (2)(b) ac (c), cyfeiriad priodol person yw—

en-gb	in the case of a body corporate, the address of the registered or principal office of the body ; 
cy-gb	yn achos corff corfforaethol, cyfeiriad swyddfa gofrestredig neu brif swyddfa’r corff;

en-gb	in the case of a person acting in his or her capacity as a partner in a partnership, the address of the principal office of the partnership ; 
cy-gb	yn achos person sy’n gweithredu yn rhinwedd partner mewn partneriaeth, cyfeiriad prif swyddfa’r bartneriaeth;

en-gb	in any other case, the last known address of the person.
cy-gb	mewn unrhyw achos arall, cyfeiriad hysbys olaf y person.

en-gb	(7) Where WRA issues a notice in the manner mentioned in subsection (2)(c) by sending it to an address in the United K ingdom, the notice is to be treated as having been received 48 hours after it is sent unless the contrary is shown.
cy-gb	( 7 ) P an fo ACC yn dyroddi hysbysiad yn y dull a grybwyllir yn is - adran (2)(c) drwy ei anfon i gyfeiriad yn y Deyrnas Unedig, mae’r hysbysiad i’w drin fel pe bai wedi ei dderbyn 4 8 awr ar ôl ei anfon oni bai y dangosir i’r gwrthwyneb.

en-gb	(8) Where WRA issues a notice in the manner mentioned in subsection (2)(d), the notice is to be treated as having been received 48 hours after it is sent unless the contrary is shown.
cy-gb	(8) P an fo ACC yn dyroddi hysbysiad yn y dull a grybwyllir yn is - adran (2)(d), mae’r hysbysiad i’w drin fel pe bai wedi ei dderbyn 4 8 awr ar ôl ei anfon oni bai y dangosir i’r gwrthwyneb.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 86 
cy-gb	86 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	(9) This section does not apply to any notice that WRA may—
cy-gb	(9) Nid yw’r adran hon yn gymwys i unrhyw hysbysiad y gall ACC—

en-gb	provide to a person under section 103(4) or 105(3), or
cy-gb	ei ddarparu i berson o dan adran 103( 4 ) neu 105(3), neu

en-gb	give to the tribunal.
cy-gb	ei roi i’r tribiwnlys.

en-gb	(10) In this section " notice " includes a copy of a notice. 
cy-gb	(10) Yn yr adran hon mae " hysbysiad " yn cynnwys copi o hysbysiad. 

en-gb	1 9 1 G i v in g noti c es and other do c uments to WRA
cy-gb	1 9 1 Rhoi hysbysiadau a dogfennau eraill I A CC

en-gb	(1) This section applies where a provision of this Act or of regulations made under it requires or permits a person to give a notice or other document to WRA (whether the expression " give " or any other expression is used) (but see subsection (4)).
cy-gb	(1) Mae’r adran hon yn gymwys pan fo darpariaeth yn y Ddeddf hon neu mewn rheoliadau a wneir oddi tani yn ei gwneud yn ofynnol neu’n caniatáu i berson roi hysbysiad neu ddogfen arall i ACC (pa un a ddefnyddir yr ymadrodd " rhoi " neu unrhyw ymadrodd arall) (ond gweler is-adran ( 4 )).

en-gb	(2) The document must—
cy-gb	(2) Rhaid i’r ddogfen—

en-gb	be in such form,
cy-gb	bod ar ba bynnag ffurf,

en-gb	contain such information, and
cy-gb	cynnwys pa bynnag wybodaeth, ac

en-gb	be given in such manner, 
cy-gb	cael ei rhoi ym mha bynnag fodd, 

en-gb	as may be specified by WRA.
cy-gb	a bennir gan ACC.

en-gb	(3) But subsection (2) is sub j ect to any different provision made in or under this Act.
cy-gb	(3) Ond mae is-adran (2) yn ddarostyngedig i unrhyw ddarpariaeth wahanol a wneir yn y Ddeddf hon neu oddi tani.

en-gb	(4) This section does not apply to any document given to WRA by the Welsh M inisters or the tribunal.
cy-gb	( 4 ) Nid yw’r adran hon yn gymwys i unrhyw ddogfen a roddir i ACC gan Weinidogion Cymru neu’r tribiwnlys.

en-gb	1 9 2 I nterpretation
cy-gb	1 9 2 Dehongli

en-gb	(1) F or the purposes of this Act, an appeal or referral is finally determined when—
cy-gb	(1) At ddibenion y Ddeddf hon, dyfernir yn derfynol ynghylch apêl neu atgyfeiriad—

en-gb	it has been determined, and
cy-gb	pan fo wedi ei dyfarnu neu ei ddyfarnu, a

en-gb	there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).
cy-gb	pan nad oes unrhyw bosibilrwydd pellach y caiff y dyfarniad ei amrywio neu ei roi o’r neilltu (gan ddiystyru unrhyw b*er i roi caniatâd i apelio oddi allan i’r cyfnod).

en-gb	(2) In this Act—
cy-gb	(2) Yn y Ddeddf hon—

en-gb	" contract settlement " ( " setliad contract " ) means an agreement made in connection with any person's liability to make a payment to WRA under any enactment ;
cy-gb	ystyr " setliad contract " ( "c o n tra c t settleme n t " ) yw cytundeb a wneir mewn cysylltiad â rhwymedigaeth unrhyw berson i wneud taliad i ACC o dan unrhyw ddeddfiad;

en-gb	" devolved tax " ( " treth ddatganoledig " ) has the meaning given by section 116A(4) of the G overnment of Wales Act 2006 (c. 
cy-gb	mae i " treth ddatganoledig " yr ystyr a roddir i " de v ol v ed ta x" gan adran 116A( 4 ) o Ddeddf Llywodraeth Cymru 2006 (p. 

en-gb	32) ;
cy-gb	32);

en-gb	" devolved taxpayer " ( " trethdalwr datganoledig " ) means a person liable to pay a devolved tax ;
cy-gb	ystyr " trethdalwr datganoledig " ( " de v ol v ed ta xp ayer " ) yw person sy’n agored i dalu treth ddatganoledig;

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 87 
cy-gb	87 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	" enactment " ( " deddiad " ) means an enactment (whenever enacted or made) which is, or is contained in— 
cy-gb	ystyr " deddfiad " ( " e n a c tme n t " ) yw deddfiad (pa bryd bynnag y’i deddfir neu y’i gwneir) sy’n un o’r canlynol neu sydd wedi ei gynnwys mewn un o’r canlynol—

en-gb	an Act of P arliament,
cy-gb	Deddf Seneddol,

en-gb	an Act or a M easure of the N ational Assembly for Wales, or
cy-gb	Deddf neu Fesur Cynulliad Cenedlaethol Cymru, neu

en-gb	subordinate legislation (within the meaning of the I nterpretation Act 1 9 78 (c. 
cy-gb	is-ddeddfwriaeth (o fewn yr ystyr a roddir i " subordinate legislation " yn Neddf Dehongli 19 7 8 (p. 

en-gb	30)) made under—
cy-gb	30)) a wnaed o dan—

en-gb	an Act of P arliament, or
cy-gb	Deddf Seneddol, neu

en-gb	an Act or a M easure of the N ational Assembly for Wales ; 
cy-gb	Deddf neu Fesur Cynulliad Cenedlaethol Cymru;

en-gb	" financial year " ( " blwyddyn ariannol " ) means—
cy-gb	ystyr " blwyddyn ariannol " ( " fi n a nc ial year " ) yw—

en-gb	the period beginning with the establishment of WRA and ending with 31 M arch in the following year, and
cy-gb	y cyfnod sy’n dechrau â sefydlu ACC ac sy’n dod i ben â 31 Mawrth y flwyddyn ganlynol, a

en-gb	each subsequent period of a year ending with 31 M arch ; 
cy-gb	pob cyfnod dilynol o flwyddyn sy’n dod i ben â 31 Mawrth;

en-gb	" local authority " ( " awdurdod lleol " ) means—
cy-gb	ystyr " awdurdod lleol " ( " lo c al authority " ) yw—

en-gb	a county council or county borough council in Wales,
cy-gb	cyngor sir neu gyngor bwrdeistref sirol yng Nghymru,

en-gb	a district council or county council in E ngland, a L ondon borough council, the Common Council of the City of L ondon or the Council of the I sles of S cilly,
cy-gb	cyngor dosbarth neu gyngor sir yn Lloegr, un o gynghorau bwrdeistref Llundain, Cyngor Cyffredin Dinas Llundain neu Gyngor Ynysoedd Scilly,

en-gb	a council constituted under section 2 of the L ocal G overnment etc. 
cy-gb	cyngor a gyfansoddwyd o dan adran 2 o Ddeddf Llywodraeth Leol etc. 

en-gb	( S cotland) Act 1 99 4 (c. 
cy-gb	(Yr Alban) 199 4 (p. 

en-gb	3 9 ), or
cy-gb	39), neu

en-gb	a district council in N orthern I reland ; 
cy-gb	cyngor dosbarth yng Ngogledd Iwerddon; 

en-gb	" notice " ( " hysbysiad " ) means notice in writing ; 
cy-gb	ystyr " hysbysiad " ( "n oti c e " ) yw hysbysiad ysgrifenedig; 

en-gb	" partnership " ( " partneriaeth " ) means—
cy-gb	ystyr " partneriaeth " ( "p art n ershi p" ) yw—

en-gb	a partnership within the P artnership Act 18 9 0 (c. 
cy-gb	partneriaeth o fewn Deddf Bartneriaeth 1890 (p. 

en-gb	3 9 ),
cy-gb	39),

en-gb	a limited partnership registered under the L imited P artnerships Act 1 9 07 (c. 
cy-gb	partneriaeth gyfyngedig a gofrestrwyd o dan Ddeddf Partneriaethau Cyfyngedig 190 7 (p. 

en-gb	24), or
cy-gb	2 4 ), neu

en-gb	a firm or entity of a similar character formed under the law of a country or territory outside the United K ingdom ; 
cy-gb	ffyrm neu endid tebyg ei gymeriad a ffurfiwyd o dan gyfraith gwlad neu diriogaeth y tu allan i’r Deyrnas Unedig;

en-gb	" tax period " ( " cyfnod treth " ) means a period in respect of which a devolved tax is charged ;
cy-gb	ystyr " cyfnod treth " ( " tax p eriod " ) yw cyfnod y codir treth ddatganoledig ar ei gyfer;

en-gb	" tax return " ( " urlen dreth " ) means a return relating to a devolved tax ; 
cy-gb	ystyr " ffurflen dreth " ( " ta x retur n" ) yw ffurflen sy’n ymwneud â threth ddatganoledig;

en-gb	" the tribunal " ( " y tribiwnlys " ) means— 
cy-gb	ystyr " y tribiwnlys " ( " the tri b u n al " ) yw—

en-gb	the F irst-tier Tribunal, or
cy-gb	Tribiwnlys yr Haen Gyntaf, neu

en-gb	where determined by or under Tribunal P rocedure Rules, the Upper Tribunal.
cy-gb	pan bennir hynny gan neu o dan Reolau Gweithdrefn y Tribiwnlys, yr Uwch Dribiwnlys.

en-gb	193 I nde x of defined e x pressions
cy-gb	193 Mynegai o ymadroddion a ddiffinnir

en-gb	The following Table lists expressions defined or otherwise explained in this Act.
cy-gb	Mae’r Tabl a ganlyn yn rhestru ymadroddion a ddiffinnir neu a eglurir fel arall yn y Ddeddf hon.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 88 
cy-gb	88 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	T A BLE 1 
cy-gb	TABL 1

en-gb	Ex pression 
cy-gb	Ymadrodd

en-gb	S e c tion 
cy-gb	Adran