en-gb	The first person employed as chief executive is to be appointed by the Welsh Ministers on such terms as they may determine.
cy-gb	Mae’r person cyntaf a gyflogir fel prif weithredwr i’w benodi gan Weinidogion Cymru ar unrhyw delerau a bennir ganddynt.

en-gb	Each subsequent chief executive is to be appointed by the non-executive members of WRA on such terms as they may , with the approval of the Welsh Ministers , determine.
cy-gb	Mae pob prif weithredwr dilynol i’w benodi gan aelodau anweithredol ACC ar unrhyw delerau a bennir ganddynt gyda chymeradwyaeth Gweinidogion Cymru.

en-gb	WRA may appoint other members of staff on such terms as it may , with the approval of the Welsh Ministers , determine.
cy-gb	Caiff ACC benodi aelodau staff eraill ar unrhyw delerau a bennir gan ACC gyda chymeradwyaeth Gweinidogion Cymru.

en-gb	Service as the chief executive or as any other member of staff of WRA is service in the civil service of the State.
cy-gb	Mae gwasanaeth fel prif weithredwr ACC neu fel unrhyw aelod arall o staff ACC yn wasanaeth yng ngwasanaeth sifil y Wladwriaeth.

en-gb	1 0 P rocedure 
cy-gb	1 0 Gweithdrefn 

en-gb	WRA must ma k e rules to regulate its own procedure (including quorum) and that of any committee or sub-committee.
cy-gb	Rhaid i ACC lunio rheolau i reoli ei weithdrefn ei hun (gan gynnwys ei gworwm) yn ogystal a gweithdrefn unrhyw bwyllgor neu is-bwyllgor.

en-gb	The rules must provide that a meeting of WRA is not quorate unless a ma j ority of the members present are non-executive members of WRA.
cy-gb	Rhaid i’r rheolau ddarparu nad oes cworwm mewn cyfarfod o ACC oni bai bod mwyafrif yr aelodau sy’n bresennol yn aelodau anweithredol o ACC.

en-gb	11 Validity of proceedings and acts 
cy-gb	11 Dilysrwydd trafodion a gweithredoedd 

en-gb	The validity of any proceedings or acts of WRA (or of any committee or sub-committee) is not affected by — 
cy-gb	Nid yw’r materion a ganlyn yn effeithio ar ddilysrwydd unrhyw un neu ragor o drafodion neu weithredoedd ACC (nac unrhyw bwyllgor neu is-bwyllgor) — 

en-gb	any vacancy in its membership , 
cy-gb	unrhyw swydd wag ymhlith ei aelodaeth , 

en-gb	any defect in the appointment of a member , or
cy-gb	unrhyw ddiffyg o ran penodiad aelod , neu

en-gb	(c) any non-executive member becoming disqualified from appointment by virtue of section 4.
cy-gb	(c) unrhyw aelod anweithredol yn dod yn anghymwys ar gyfer ei benodi yn rhinwedd adran 4.

en-gb	12 Main functions 
cy-gb	12 Prif swyddogaethau 

en-gb	(1) WRA ' s general function is the collection and management of devolved taxes.
cy-gb	(1) Swyddogaeth gyffredinol ACC yw casglu a rheoli trethi datganoledig.

en-gb	(2) WRA has the following particular functions — 
cy-gb	(2) Mae gan ACC y swyddogaethau penodol a ganlyn — 

en-gb	providing to the Welsh Ministers information , advice and assistance relating to devolved taxes ; 
cy-gb	darparu gwybodaeth , cyngor a chymorth yn ymwneud a threthi datganoledig i Weinidogion Cymru ; 

en-gb	providing information and assistance relating to devolved taxes to devolved taxpayers , their agents and other persons ; 
cy-gb	darparu gwybodaeth a chymorth yn ymwneud a threthi datganoledig i drethdalwyr datganoledig , eu hasiantiaid a phersonau eraill ; 

en-gb	resolving complaints and disputes relating to devolved taxes ; 
cy-gb	datrys cwynion ac anghydfodau yn ymwneud a threthi datganoledig ; 

en-gb	promoting compliance with the law relating to devolved taxes and protecting against tax evasion and tax avoidance in relation to devolved taxes.
cy-gb	hybu cydymffurfedd a’r gyfraith sy’n ymwneud a threthi datganoledig ac amddiffyn rhag efadu trethi ac osgoi trethi mewn perthynas a threthi datganoledig.

en-gb	(3) WRA must provide the Welsh Ministers with such information , advice or assistance relating to its functions as the Welsh Ministers may from time to time require in such form as the Welsh Ministers determine.
cy-gb	(3) Rhaid i ACC ddarparu i Weinidogion Cymru unrhyw wybodaeth , unrhyw gyngor neu unrhyw gymorth yn ymwneud a’i swyddogaethau y caiff Gweinidogion Cymru eu gwneud yn ofynnol o bryd i’w gilydd ar unrhyw ffurf y bydd Gweinidogion Cymru yn ei phennu.

en-gb	(4) In addition to any other powers it has , WRA may do anything which it considers — 
cy-gb	(4) Yn ychwanegol at unrhyw bwerau eraill sydd ganddo , caiff ACC wneud unrhyw beth sydd , yn ei farn ef — 

en-gb	necessary or expedient in connection with the exercise of its functions , or
cy-gb	yn angenrheidiol neu’n hwylus mewn cysylltiad ag arfer ei swyddogaethau , neu

en-gb	incidental or conducive to the exercise of those functions.
cy-gb	yn atodol i arfer y swyddogaethau hynny neu’n ffafriol i hynny.

en-gb	1 3 Internal authorisation to carry out functions 
cy-gb	1 3 A wdurdodiad mewnol i gyflawni swyddogaethau 

en-gb	(1) WRA may authorise the carrying out of any of its functions (to any extent) by — 
cy-gb	(1) Caiff ACC awdurdodi’r canlynol i gyflawni unrhyw un neu ragor o’i swyddogaethau (i unrhyw raddau) — 

en-gb	a member of WRA , 
cy-gb	aelod o ACC , 

en-gb	a committee of WRA or a sub-committee of such a committee , or
cy-gb	pwyllgor o ACC neu is-bwyllgor o bwyllgor o’r fath , neu

en-gb	the chief executive or any other member of staff of WRA.
cy-gb	prif weithredwr ACC neu unrhyw aelod arall o staff ACC.

en-gb	(2) B ut WRA may not authorise a committee or sub-committee to carry out any of its functions (to any extent) unless at least one of the members of the committee or subcommittee is a non-executive member of WRA.
cy-gb	(2) Ond ni chaiff ACC awdurdodi pwyllgor neu is-bwyllgor i gyflawni unrhyw un neu ragor o’i swyddogaethau (i unrhyw raddau) oni bai bod o leiaf un o aelodau’r pwyllgor neu’r is-bwyllgor yn aelod anweithredol o ACC.

en-gb	(3) The authorisation of the carrying out of a function under this section does not affect — 
cy-gb	(3) Nid yw’r awdurdodiad i gyflawni swyddogaeth o dan yr adran hon yn effeithio ar — 

en-gb	WRA ' s ability to exercise the function , or
cy-gb	gallu ACC i arfer y swyddogaeth , na

en-gb	WRA ' s responsibility for the exercise of the function.
cy-gb	cyfrifoldeb ACC dros arfer y swyddogaeth.

en-gb	1 4 Delegation of functions 
cy-gb	1 4 Dirprwyo swyddogaethau 

en-gb	(1) WRA may delegate any of its functions to any person prescribed by regulations made by the Welsh Ministers.
cy-gb	(1) Caiff ACC ddirprwyo unrhyw un neu ragor o’i swyddogaethau i unrhyw berson a ragnodir drwy reoliadau a wneir gan Weinidogion Cymru.

en-gb	(2) WRA may give directions to a person to whom any of its functions have been delegated about how the delegated functions are to be exercised and the person to whom the functions have been delegated must comply with any such direction.
cy-gb	(2) Caiff ACC roi cyfarwyddydau i berson y dirprwywyd unrhyw un neu ragor o’i swyddogaethau iddo ynghylch sut y mae’r swyddogaethau dirprwyedig i’w harfer a rhaid i’r person y dirprwywyd y swyddogaethau iddo gydymffurfio ag unrhyw gyfarwyddyd o’r fath.

en-gb	(3) Delegations or directions under this section may be varied or revo k ed at any time.
cy-gb	(3) Caniateir amrywio neu ddirymu dirprwyaethau neu gyfarwyddydau o dan yr adran hon unrhyw bryd.

en-gb	(4) WRA must publish information about — 
cy-gb	(4) Rhaid i ACC gyhoeddi gwybodaeth ynghylch — 

en-gb	delegations under this section , and
cy-gb	dirprwyaethau o dan yr adran hon , a

en-gb	directions under this section.
cy-gb	cyfarwyddydau o dan yr adran hon.

en-gb	(5) Subsection (4) does not apply to the extent that WRA considers that publication of information would pre j udice the effective exercise of its functions.
cy-gb	(5) Nid yw is-adran (4) yn gymwys i’r graddau y mae ACC o’r farn y byddai cyhoeddi gwybodaeth yn niweidio ei allu i arfer ei swyddogaethau yn effeithiol.

en-gb	(6) Delegation of a function under this section does not affect — 
cy-gb	(6) Nid yw dirprwyo swyddogaeth o dan yr adran hon yn effeithio ar — 

en-gb	(7) WRA may ma k e to a person to whom any of its functions have been delegated payments in respect of the exercise by the person of the delegated functions.
cy-gb	(7) Caiff ACC wneud taliadau i berson y dirprwywyd unrhyw un neu ragor o’i swyddogaethau iddo mewn cysylltiad ag arfer y swyddogaethau dirprwyedig gan y person.

en-gb	1 5 General directions 
cy-gb	1 5 Cyfarwyddydau cyffredinol 

en-gb	The Welsh Ministers may give to WRA directions of a general nature.
cy-gb	Caiff Gweinidogion Cymru roi cyfarwyddydau o natur gyffredinol i ACC.

en-gb	WRA must , in the exercise of its functions , comply with directions given under subsection (1).
cy-gb	Rhaid i ACC , wrth arfer ei swyddogaethau , gydymffurfio a chyfarwyddydau a roddir o dan is-adran (1).

en-gb	Directions given under subsection (1) may not relate to the exercise of the functions in sections 29 or 30.
cy-gb	Ni chaiff cyfarwyddydau a roddir o dan is-adran (1) ymwneud ag arfer y swyddogaethau yn adrannau 29 na 30.

en-gb	Directions under this section may be varied or revo k ed at any time.
cy-gb	Caniateir amrywio neu ddirymu cyfarwyddydau o dan yr adran hon unrhyw bryd.

en-gb	The Welsh Ministers must publish any directions given under subsection (1).
cy-gb	Rhaid i Weinidogion Cymru gyhoeddi unrhyw gyfarwyddydau a roddir o dan is-adran (1).

en-gb	1 6 Use of information by W RA and delegates 
cy-gb	1 6 Defnydd A CC a'i ddirprwyon o wybodaeth 

en-gb	(1) Information acquired — 
cy-gb	(1) O ran gwybodaeth sy’n dod i law — 

en-gb	by WRA , or
cy-gb	ACC , neu

en-gb	by a person to whom WRA has delegated any of its functions , 
cy-gb	person y mae ACC wedi dirprwyo unrhyw un neu ragor o’i swyddogaethau iddo , 

en-gb	in connection with a function of WRA may be used only in accordance with subsection (2).
cy-gb	mewn cysylltiad ag un o swyddogaethau ACC , caniateir ei defnyddio yn unol ag is-adran (2) yn unig.

en-gb	(2) The information may be used — 
cy-gb	(2) Caniateir defnyddio’r wybodaeth — 

en-gb	by WRA , or
cy-gb	gan ACC , neu

en-gb	by any person to whom WRA has delegated any of its functions , in connection with any function of WRA.
cy-gb	gan unrhyw berson y mae ACC wedi dirprwyo unrhyw un neu ragor o’i swyddogaethau iddo , mewn cysylltiad ag unrhyw un neu ragor o swyddogaethau ACC.

en-gb	(3) This section is sub j ect to any international obligation of the United K ingdom which restricts or prohibits the use of information.
cy-gb	(3) Mae’r adran hon yn ddarostyngedig i unrhyw un neu ragor o rwymedigaethau rhyngwladol y Deyrnas Unedig sy’n cyfyngu ar y defnydd o wybodaeth neu’n gwahardd ei defnyddio.

en-gb	1 7 Confidentiality of protected taxpayer information 
cy-gb	1 7 Cyfrinachedd gwybodaeth warchodedig am drethdalwr 

en-gb	(1) An individual who is or has been a relevant official must not disclose protected taxpayer information unless the disclosure is permitted by section 18.
cy-gb	(1) Ni chaiff unigolyn sy’n swyddog perthnasol , neu sydd wedi bod yn swyddog perthnasol , ddatgelu gwybodaeth warchodedig am drethdalwr oni bai bod adran 18 yn caniatau ei datgelu.

en-gb	(2) In this section and section 19 , " relevant official " means an individual who is — 
cy-gb	(2) Yn yr adran hon ac yn adran 19 , ystyr " swyddog perthnasol " yw unigolyn — 

en-gb	a member of WRA , of a committee of WRA or of a sub-committee of such a committee , 
cy-gb	sy’n aelod o ACC , yn aelod o bwyllgor o ACC , neu’n aelod o is-bwyllgor o bwyllgor o’r fath , 

en-gb	a person to whom WRA has delegated any of its functions , a member of a body to whom WRA has delegated any of its functions , of a committee of such a body or of a sub-committee of such a committee , or an office-holder of such a body , 
cy-gb	sy’n berson y mae ACC wedi dirprwyo unrhyw un neu ragor o’i swyddogaethau iddo , yn aelod o gorff y mae ACC wedi dirprwyo unrhyw un neu ragor o’i swyddogaethau iddo , yn aelod o bwyllgor o gorff o’r fath neu’n aelod o is-bwyllgor o bwyllgor o’r fath , neu’n dal swydd mewn corff o’r fath , 

en-gb	a member of staff of WRA , 
cy-gb	sy’n aelod o staff ACC , 

en-gb	a member of staff of a person to whom WRA has delegated any of its functions employed in connection with any of those functions , 
cy-gb	sy’n aelod o staff person y mae ACC wedi dirprwyo unrhyw un neu ragor o’i swyddogaethau iddo a gyflogir mewn cysylltiad ag unrhyw un neu ragor o’r swyddogaethau hynny , 

en-gb	a person providing services to WRA , or
cy-gb	sy’n berson sy’n darparu gwasanaethau i ACC , neu

en-gb	a person providing services to a person to whom WRA has delegated any of its functions in connection with any of those functions.
cy-gb	sy’n berson sy’n darparu gwasanaethau i berson y mae ACC wedi dirprwyo unrhyw un neu ragor o’i swyddogaethau iddo mewn cysylltiad ag unrhyw un neu ragor o’r swyddogaethau hynny.

en-gb	(3) In subsection (1) and section 18 , " protected taxpayer information " means information relating to a person (the " affected person " ) — 
cy-gb	(3) Yn is-adran (1) ac adran 18 , ystyr " gwybodaeth warchodedig am drethdalwr " yw gwybodaeth yn ymwneud a pherson (y " person a effeithir " ) — 

en-gb	which was acquired by WRA or which was acquired by a person to whom any of the functions of WRA have been delegated in connection with those functions , and
cy-gb	a ddaeth i law ACC neu a ddaeth i law person y dirprwywyd unrhyw un neu ragor o swyddogaethau ACC iddo mewn cysylltiad a’r swyddogaethau hynny , a

en-gb	by which the affected person may be identified (whether by reason of the affected person's identity being specified in the information or being capable of being deduced from it).
cy-gb	y gellir adnabod y person a effeithir ohoni (boed oherwydd bod yr wybodaeth yn nodi pwy yw’r person a effeithir neu oherwydd y gellir casglu pwy ydyw ohoni).

en-gb	(4) B ut information is not " protected taxpayer information " if it is information about internal administrative arrangements of WRA or of a person to whom WRA has delegated any of its functions (whether the information relates to members of staff of WRA or of such a person or to other persons).
cy-gb	(4) Ond nid yw gwybodaeth yn " wybodaeth warchodedig am drethdalwr " os yw’n wybodaeth am drefniadau gweinyddol mewnol ACC neu berson y mae ACC wedi dirprwyo unrhyw un neu ragor o’i swyddogaethau iddo (pa un a yw’r wybodaeth yn ymwneud ag aelodau o staff ACC neu staff person o’r fath neu a phersonau eraill).

en-gb	1 8 P ermitted disclosures 
cy-gb	1 8 Datgelu a ganiateir 

en-gb	(1) A disclosure of protected taxpayer information is permitted by this section if — 
cy-gb	(1) Mae’r adran hon yn caniatdu datgelu gwybodaeth warchodedig am drethdalwr — 

en-gb	it is made with the consent of each person to whom the information relates , 
cy-gb	os gwneir hynny gyda chydsyniad pob person y mae’r wybodaeth yn ymwneud ag ef , 

en-gb	it is made for the purpose of obtaining services in connection with a function of WRA , 
cy-gb	os gwneir hynny er mwyn cael gwasanaethau mewn cysylltiad ag un o swyddogaethau ACC , 

en-gb	it is made for the purposes of a criminal investigation or criminal proceedings or for the purposes of the prevention or detection of crime , 
cy-gb	os gwneir hynny at ddibenion ymchwiliad troseddol neu achos troseddol neu at ddibenion atal troseddu neu ganfod trosedd , 

en-gb	it is made to a body with responsibility for the regulation of a profession in connection with misconduct on the part of a member of the profession which relates to a function of WRA , 
cy-gb	os gwneir hynny i gorff sydd a chyfrifoldeb am reoleiddio proffesiwn mewn cysylltiad a chamymddwyn ar ran aelod o’r proffesiwn sy’n ymwneud ag un o swyddogaethau ACC , 

en-gb	it is made for the purposes of civil proceedings , 
cy-gb	os gwneir hynny at ddibenion achos sifil , 

en-gb	it is made in pursuance of an order of a court or tribunal , 
cy-gb	os gwneir hynny yn unol a gorchymyn llys neu dribiwnlys , 

en-gb	it is made in accordance with an enactment requiring or permitting the disclosure , or
cy-gb	os gwneir hynny yn unol a deddfiad sy’n gwneud ei datgelu yn ofynnol neu’n caniatau hynny , neu

en-gb	it is made to WRA or to a person to whom WRA has delegated any of its functions for use in accordance with section 16.
cy-gb	os gwneir hynny i ACC neu i berson y mae ACC wedi dirprwyo unrhyw un neu ragor o’i swyddogaethau iddo ar gyfer ei defnyddio yn unol ag adran 16.

en-gb	(2) The Welsh Ministers may by regulations amend subsection (1).
cy-gb	(2) Caiff Gweinidogion Cymru ddiwygio is-adran (1) drwy reoliadau.

en-gb	1 9 Declaration of confidentiality 
cy-gb	1 9 Datganiad ynghylch cyfrinachedd 

en-gb	(1) Every individual who is a relevant official must ma k e a declaration ac k nowledging the obligation of confidentiality under section 17.
cy-gb	(1) Rhaid i bob unigolyn sy’n swyddog perthnasol wneud datganiad sy’n cydnabod y rhwymedigaeth o ran cyfrinachedd o dan adran 17.

en-gb	(2) A declaration must be made — 
cy-gb	(2) Rhaid gwneud datganiad — 

en-gb	as soon as reasonably practicable following the individual's appointment , and
cy-gb	cyn gynted ag y bo’n rhesymol ymarferol ar 6l penodi’r unigolyn , a

en-gb	in such form and manner as WRA may determine.
cy-gb	mewn unrhyw ffurf a modd a bennir gan ACC.

en-gb	(3) F or the purposes of subsection (2)(a) — 
cy-gb	(3) At ddibenion is-adran (2)(a) — 

en-gb	the renewal of a fixed term appointment is not to be treated as an appointment , 
cy-gb	nid yw adnewyddu penodiad cyfnod sefydlog i’w drin fel penodiad , 

en-gb	an individual within section 17(2)(e) is to be treated as appointed when the individual first provides services as mentioned there , and
cy-gb	mae unigolyn sydd o fewn adran 17(2)(e) i’w drin fel pe bai wedi ei benodi pan fo’r unigolyn yn darparu’r gwasanaethau a grybwyllir yno gyntaf , ac

en-gb	if an individual within section 17(2)(b) , (d) or (f) was appointed (or treated as appointed) before the delegation of functions concerned , the individual is to be treated as required to ma k e the declaration as soon as reasonably practicable after the functions are delegated.
cy-gb	os penodwyd unigolyn sydd o fewn adran 17(2)(b) , (d) neu (f) (neu os trinnir yr unigolyn fel pe bai wedi ei benodi) cyn dirprwyo’r swyddogaethau o dan sylw , mae’r unigolyn i’w drin fel pe bai’n ofynnol iddo wneud y datganiad cyn gynted ag y bo’n rhesymol ymarferol ar 6l dirprwyo’r swyddogaethau.

en-gb	2 0 Offence of wrongful disclosure of protected taxpayer information 
cy-gb	2 0 Y drosedd o ddatgelu gwybodaeth warchodedig am drethdalwr ar gam 

en-gb	(1) An individual who discloses information in contravention of section 17(1) commits an offence.
cy-gb	(1) Mae unigolyn sy’n datgelu gwybodaeth yn groes i adran 17(1) yn cyflawni trosedd.

en-gb	(2) It is a defence for an individual charged with an offence under subsection (1) to prove that the individual reasonably believed — 
cy-gb	(2) Mae’n amddiffyniad i unigolyn a gyhuddir o drosedd o dan is-adran (1) brofi bod yr unigolyn yn credu’n rhesymol — 

en-gb	that the disclosure of the information was permitted by section 18 , or
cy-gb	bod adran 18 yn caniatdu datgelu’r wybodaeth , neu

en-gb	that the information had already lawfully been made available to the public.
cy-gb	bod yr wybodaeth eisoes wedi ei darparu yn gyfreithlon i’r cyhoedd.

en-gb	(3) An individual who commits an offence under subsection (1) is liable — 
cy-gb	(3) Mae unigolyn sy’n cyflawni trosedd o dan is-adran (1) yn agored — 

en-gb	on summary conviction , to imprisonment for a term not exceeding 12 months or a fine (or both);
cy-gb	ar gollfarn ddiannod , i garchar am gyfnod nad yw’n hwy na 12 mis neu i ddirwy (neu’r ddau);

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

en-gb	(4) This section does not affect the pursuit of any remedy or the ta k ing of any action in relation to a contravention of section 17(1).
cy-gb	(4) Nid yw’r adran hon yn effeithio ar y gallu i fynd ar drywydd unrhyw rwymedi na chymryd unrhyw gamau mewn perthynas a thorri adran 17(1).

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 10
cy-gb	10 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) 

en-gb	Court proceedings and evidence
cy-gb	Achosion llys a thystiolaeth

en-gb	21 Court proceedings 
cy-gb	21 A chosion llys 

en-gb	WRA may institute criminal and civil proceedings in England and Wales.
cy-gb	Caiff ACC gychwyn achosion troseddol ac achosion sifil yng Nghymru a Lloegr.

en-gb	An individual authorised to conduct criminal or civil proceedings in magistrates ' courts in England and Wales — 
cy-gb	Mae gan unigolyn sydd wedi ei awdurdodi i gynnal achosion troseddol neu achosion sifil mewn llysoedd ynadon yng Nghymru a Lloegr — 

en-gb	by a person to whom WRA has delegated the function of authorising the conduct of such proceedings , 
cy-gb	gan berson y mae ACC wedi dirprwyo iddo’r swyddogaeth o awdurdodi cynnal achosion o’r fath , 

en-gb	is entitled to do so even though not an authorised person for the purposes of the Legal Services Act 2007 (c.
cy-gb	hawl i wneud hynny er nad yw’n berson a awdurdodir at ddibenion Deddf Gwasanaethau Cyfreithiol 2007 (p.

en-gb	22 Evidence 
cy-gb	22 Tystiolaeth 

en-gb	(1) A document that purports to have been issued or signed by or with the authority of WRA — 
cy-gb	(1) Mae dogfen yr honnir iddi gael ei dyroddi neu ei llofnodi gan ACC neu gydag awdurdod ACC — 

en-gb	is to be treated as having been so issued or signed unless the contrary is proved , and
cy-gb	i’w thrin fel pe bai wedi ei dyroddi neu ei llofnodi felly oni phrofir i’r gwrthwyneb , a

en-gb	is admissible in any legal proceedings.
cy-gb	yn dderbyniol mewn unrhyw achos cyfreithiol.

en-gb	(2) A document that purports to have been issued by WRA and which certifies any of the matters specified in subsection (3) is sufficient evidence of that fact unless the contrary is proved.
cy-gb	(2) Mae dogfen yr honnir iddi gael ei dyroddi gan ACC ac sy’n ardystio unrhyw un neu ragor o’r materion a bennir yn is-adran (3) yn dystiolaeth ddigonol o’r ffaith honno oni phrofir i’r gwrthwyneb.

en-gb	(3) The matters are — 
cy-gb	(3) Y materion yw — 

en-gb	(a) that a specified person was appointed as a member of WRA on a specified date ; 
cy-gb	(a) bod person penodedig wedi ei benodi’n aelod o ACC ar ddyddiad penodedig ; 

en-gb	(b) that a specified person was appointed as a member of WRA ' s staff on a specified date ; 
cy-gb	(b) bod person penodedig wedi ei benodi’n aelod o staff ACC ar ddyddiad penodedig ; 

en-gb	(c) that at a specified time or for a specified purpose (or both) a specified member of WRA was authorised to exercise a function of WRA ; 
cy-gb	(c) bod aelod penodedig o ACC , ar adeg benodedig neu at ddiben penodedig (neu’r ddau) , wedi ei awdurdodi i arfer un o swyddogaethau ACC ; 

en-gb	(d) that at a specified time or for a specified purpose (or both) a specified committee of WRA or a specified sub-committee of such a committee was authorised to exercise a function of WRA ; 
cy-gb	(d) bod pwyllgor penodedig o ACC neu is-bwyllgor penodedig o bwyllgor o’r fath , ar adeg benodedig neu at ddiben penodedig (neu’r ddau) , wedi ei awdurdodi i arfer un o swyddogaethau ACC ; 

en-gb	(e) that at a specified time or for a specified purpose (or both) — 
cy-gb	(e) ar adeg benodedig neu at ddiben penodedig (neu’r ddau) — 

en-gb	a specified member of WRA ' s staff , or
cy-gb	bod aelod penodedig o staff ACC , neu

en-gb	a member of WRA ' s staff of a specified description , was authorised to exercise a function of WRA ; 
cy-gb	bod aelod o ddisgrifiad penodedig o staff ACC , wedi ei awdurdodi i arfer un o swyddogaethau ACC ; 

en-gb	(f) that at a specified time or for a specified purpose (or both) a function of WRA was delegated to another specified person.
cy-gb	(f) bod un o swyddogaethau ACC , ar adeg benodedig neu at ddiben penodedig (neu’r ddau) , wedi ei dirprwyo i berson penodedig arall.

en-gb	(4) A document that purports to have been issued by or with the authority of WRA and which certifies — 
cy-gb	(4) Mae dogfen yr honnir iddi gael ei dyroddi gan ACC neu gydag awdurdod ACC ac sy’n ardystio — 

en-gb	(a) that a tax return required to be made to WRA has not been made , or
cy-gb	(a) nad yw ffurflen dreth yr oedd yn ofynnol ei dychwelyd i ACC wedi ei dychwelyd , neu

en-gb	(b) that a notice required to be given to WRA has not been given , is sufficient evidence of that fact unless the contrary is proved.
cy-gb	(b) nad yw hysbysiad yr oedd yn ofynnol ei roi i ACC wedi ei roi , yn dystiolaeth ddigonol o’r ffaith honno oni phrofir i’r gwrthwyneb.

en-gb	A copy of a document issued or acquired by WRA (or on its behalf) that is certified by WRA (or on its behalf) to be an accurate copy is admissible in any legal proceedings to the same extent as the document itself and is sufficient evidence of that document unless the contrary is proved.
cy-gb	Mae copi o ddogfen a ddyroddwyd gan ACC (neu ar ei ran) neu a ddaeth i law ACC (neu berson sy’n gweithredu ar ei ran) , yr ardystiodd ACC (neu yr ardystiwyd ar ei ran) ei fod yn gopi cywir , yn dderbyniol mewn unrhyw achos cyfreithiol i’r un graddau a’r ddogfen ei hun ac mae’n dystiolaeth ddigonol o’r ddogfen honno oni phrofir i’r gwrthwyneb.

en-gb	See section 168 (certificates of debt) for provision about the certification of debt.
cy-gb	Gweler adran 168 (tystysgrifau dyled) am ddarpariaeth ynghylch ardystio dyled.

en-gb	2 3 Funding 
cy-gb	2 3 Cyllid 

en-gb	The Welsh Ministers must pay WRA such amounts as they consider appropriate in respect of the carrying out of WRA's functions.
cy-gb	Rhaid i Weinidogion Cymru dalu i ACC unrhyw symiau sy’n briodol yn eu barn hwy mewn cysylltiad a chyflawni swyddogaethau ACC.

en-gb	The payments are to be made at the times , and sub j ect to the conditions , that the Welsh Ministers consider appropriate.
cy-gb	Mae’r taliadau i’w gwneud ar yr adegau , ac yn ddarostyngedig i’r amodau , sy’n briodol ym marn Gweinidogion Cymru.

en-gb	2 4 R ewards 
cy-gb	2 4 Gwobrau 

en-gb	WRA may pay a reward to a person in return for a service which relates to any of its functions.
cy-gb	Caiff ACC roi gwobr i berson yn dal am wasanaeth sy’n ymwneud ag unrhyw un neu ragor o’i swyddogaethau.

en-gb	2 5 P ayments of receipts into Welsh Consolidated Fund 
cy-gb	2 5 Talu derbyniadau i Gronfa Gyfunol Cymru 

en-gb	WRA must pay amounts collected in the exercise of its functions into the Welsh Consolidated F und.
cy-gb	Rhaid i ACC dalu symiau a gesglir wrth arfer ei swyddogaethau i Gronfa Gyfunol Cymru.

en-gb	B ut WRA may do so after deduction of disbursements by way of repayments of devolved taxes (including interest on such repayments) and credits in respect of devolved taxes. 
cy-gb	Ond caiff ACC wneud hynny ar 6l didynnu alldaliadau ar ffurf ad-daliadau o drethi datganoledig (gan gynnwys llog ar ad-daliadau o’r fath) a chredydau mewn cysylltiad a threthi datganoledig.

en-gb	2 6 Charter of standards and values 
cy-gb	2 6 Siarter safonau a gwerthoedd 

en-gb	(1) WRA must prepare a Charter.
cy-gb	(1) Rhaid i ACC baratoi Siarter.

en-gb	(2) The Charter must include — 
cy-gb	(2) Rhaid i’r Siarter gynnwys — 

en-gb	standards of service , standards of behaviour and values which WRA is expected to adhere to when dealing with devolved taxpayers , their agents and other persons in the exercise of its functions , and
cy-gb	safonau gwasanaeth , safonau ymddygiad a gwerthoedd y disgwylir i ACC gadw atynt wrth ymdrin a threthdalwyr datganoledig , eu hasiantiaid a phersonau eraill wrth arfer ei swyddogaethau , a

en-gb	standards of behaviour and values which WRA expects devolved taxpayers , their agents and other persons to adhere to when dealing with it.
cy-gb	safonau ymddygiad a gwerthoedd y mae ACC yn disgwyl i drethdalwyr datganoledig , eu hasiantiaid a phersonau eraill gadw atynt wrth ymdrin ag ACC.

en-gb	(3) WRA must — 
cy-gb	(3) Rhaid i ACC — 

en-gb	publish the Charter , 
cy-gb	cyhoeddi’r Siarter , 

en-gb	review the Charter — 
cy-gb	adolygu’r Siarter — 

en-gb	(i) at least once in the period of 5 years beginning with the day on which the Charter is published , and
cy-gb	(i) o leiaf unwaith yn y cyfnod o 5 mlynedd sy’n dechrau a’r diwrnod y cyhoeddir y Siarter , a

en-gb	(ii) subsequently , at least once in the period of 5 years following a review , and
cy-gb	(ii) wedi hynny , o leiaf unwaith yn y cyfnod o 5 mlynedd sy’n dilyn adolygiad , ac

en-gb	(c) revise the Charter when it considers it appropriate to do so and publish the revised Charter.
cy-gb	(c) diwygio’r Siarter pan fo’n briodol gwneud hynny , ym marn ACC , a chyhoeddi’r Siarter ddiwygiedig.

en-gb	B efore publishing the Charter or a revised Charter WRA must consult such persons as it considers appropriate. 
cy-gb	Cyn cyhoeddi’r Siarter neu Siarter ddiwygiedig rhaid i ACC ymgynghori ag unrhyw bersonau sy’n briodol yn ei farn.

en-gb	WRA must lay the Charter and any revised Charter before the National Assembly for Wales.
cy-gb	Rhaid i ACC osod y Siarter ac unrhyw Siarter ddiwygiedig gerbron Cynulliad Cenedlaethol Cymru.

en-gb	The first Charter must be published within 3 months of the coming into force of this section.
cy-gb	Rhaid cyhoeddi’r Siarter gyntaf o fewn 3 mis i’r adran hon ddod i rym.

en-gb	Corporate plans , annual reports , accounts etc.
cy-gb	Cynlluniau c orfforaethol, adroddiadau blynyddol, c yfrifon et c .

en-gb	2 7 Corporate plan 
cy-gb	2 7 Cynllun corfforaethol 

en-gb	(1) WRA must , for each planning period , prepare a corporate plan and submit it for approval by the Welsh Ministers.
cy-gb	(1) Rhaid i ACC , ar gyfer pob cyfnod cynllunio , baratoi cynllun corfforaethol a’i gyflwyno i’w gymeradwyo gan Weinidogion Cymru.

en-gb	(2) The corporate plan must set out - 
cy-gb	(2) Rhaid i’r cynllun corfforaethol nodi — 

en-gb	WRA's main ob j ectives for the planning period , 
cy-gb	prif amcanion ACC ar gyfer y cyfnod cynllunio , 

en-gb	the outcomes by reference to which the achievement of the main ob j ectives may be measured , and
cy-gb	y canlyniadau y gellir mesur i ba raddau y cyflawnwyd y prif amcanion drwy gyfeirio atynt , ac

en-gb	the activities which WRA expects to underta k e during the planning period.
cy-gb	y gweithgareddau y mae ACC yn disgwyl ymgymryd a hwy yn ystod y cyfnod cynllunio.

en-gb	(3) The Welsh Ministers may approve the corporate plan sub j ect to such modifications as may be agreed between them and WRA.
cy-gb	(3) Caiff Gweinidogion Cymru gymeradwyo’r cynllun corfforaethol yn ddarostyngedig i unrhyw addasiadau a gytunir rhyngddynt hwy ac ACC.

en-gb	(4) When the Welsh Ministers approve the corporate plan , WRA must - 
cy-gb	(4) Pan fo Gweinidogion Cymru yn cymeradwyo’r cynllun corfforaethol , rhaid i ACC — 

en-gb	publish the plan , and
cy-gb	cyhoeddi’r cynllun , a

en-gb	lay a copy of the plan before the National Assembly for Wales.
cy-gb	gosod copi o’r cynllun gerbron Cynulliad Cenedlaethol Cymru.

en-gb	(5) During the planning period to which a corporate plan relates , WRA may review the plan and submit a revised corporate plan to the Welsh Ministers for approval.
cy-gb	(5) Caiff ACC , yn ystod y cyfnod cynllunio y mae cynllun corfforaethol yn ymwneud ag ef , adolygu’r cynllun a chyflwyno cynllun corfforaethol diwygiedig i’w gymeradwyo gan Weinidogion Cymru.

en-gb	(6) Subsections (2) to (4) apply to a revised corporate plan as they apply to a corporate plan.
cy-gb	(6) Mae is-adrannau (2) i (4) yn gymwys i gynllun corfforaethol diwygiedig fel y maent yn gymwys i gynllun corfforaethol.

en-gb	(7) "Planning period" means - 
cy-gb	(7) Ystyr "cyfnod cynllunio" yw — 

en-gb	a first period prescribed by the Welsh Ministers by regulations , and
cy-gb	cyfnod cyntaf a ragnodir gan Weinidogion Cymru drwy reoliadau , a

en-gb	each subsequent period of 3 years.
cy-gb	pob cyfnod dilynol o 3 blynedd.

en-gb	(8) The Welsh Ministers may by regulations substitute for the period for the time being specified in subsection (7)(b) such other period as they consider appropriate.
cy-gb	(8) Caiff Gweinidogion Cymru drwy reoliadau roi unrhyw gyfnod arall sy’n briodol yn eu barn hwy yn lle’r cyfnod a bennir am y tro yn is-adran (7)(b).

en-gb	(9) The corporate plan for the first planning period must be submitted for approval by the Welsh Ministers not later than 6 months after WRA is established;
cy-gb	(9) Rhaid cyflwyno’r cynllun corfforaethol ar gyfer y cyfnod cynllunio cyntaf i Weinidogion Cymru i’w gymeradwyo yn ddim hwyrach na 6 mis ar 6l sefydlu ACC;

en-gb	and the corporate plan for each subsequent planning period must be submitted before the beginning of the planning period.
cy-gb	a rhaid cyflwyno’r cynllun corfforaethol ar gyfer pob cyfnod cynllunio dilynol cyn dechrau’r cyfnod cynllunio.

en-gb	2 8 A nnual report 
cy-gb	2 8 A droddiad blynyddol 

en-gb	(1) As soon as is reasonably practicable after the end of each financial year , WRA must — 
cy-gb	(1) Cyn gynted ag y bo’n rhesymol ymarferol ar 6l diwedd pob blwyddyn ariannol , rhaid i ACC — 

en-gb	prepare and publish a report on the exercise of its functions during that year , 
cy-gb	paratoi a chyhoeddi adroddiad ar y modd yr arferwyd ei swyddogaethau yn ystod y flwyddyn honno , 

en-gb	send a copy of the report to the Welsh Ministers , and
cy-gb	anfon copi o’r adroddiad at Weinidogion Cymru , ac

en-gb	lay a copy of the report before the National Assembly for Wales.
cy-gb	gosod copi o’r adroddiad gerbron Cynulliad Cenedlaethol Cymru.

en-gb	(2) The report must (in particular) contain an assessment of the extent to which WRA has demonstrated during the financial year the standards of service , standards of behaviour and values which it is stated in the Charter that it is expected to adhere to.
cy-gb	(2) Rhaid i’r adroddiad gynnwys (yn benodol) asesiad o’r graddau y mae ACC , yn ystod y flwyddyn ariannol , wedi amlygu’r safonau gwasanaeth , y safonau ymddygiad a’r gwerthoedd y mae’r Siarter yn datgan y disgwylir iddo gadw atynt.

en-gb	(3) WRA may publish such other reports and information on matters relevant to its functions as it considers appropriate.
cy-gb	(3) Caiff ACC gyhoeddi unrhyw adroddiadau eraill ac unrhyw wybodaeth arall am faterion sy’n berthnasol i’w swyddogaethau ag y bo’n briodol yn ei farn.

en-gb	2 9 A ccounts 
cy-gb	2 9 Cyfrifon 

en-gb	k eep proper accounting records , and 
cy-gb	cadw cofnodion cyfrifo priodol , a

en-gb	prepare accounts in respect of each financial year in accordance with directions given by the Welsh Ministers.
cy-gb	paratoi cyfrifon ar gyfer pob blwyddyn ariannol yn unol a chyfarwyddydau a roddir gan Weinidogion Cymru.

en-gb	(2) The directions which the Welsh Ministers may give include (among other things) directions as to — 
cy-gb	(2) Caiff y cyfarwyddydau a roddir gan Weinidogion Cymru gynnwys (ymysg pethau eraill) gyfarwyddydau o ran — 

en-gb	the information to be contained in the accounts and the manner in which the accounts are to be presented ; 
cy-gb	yr wybodaeth sydd i’w chynnwys yn y cyfrifon a’r modd y mae’r cyfrifon i’w cyflwyno ; 

en-gb	the methods and principles in accordance with which the accounts are to be prepared ; 
cy-gb	y dulliau a’r egwyddorion y mae’r cyfrifon i’w paratoi yn unol a hwy ; 

en-gb	additional information that is to accompany the accounts.
cy-gb	gwybodaeth ychwanegol sydd i fynd gyda’r cyfrifon.

en-gb	(3) Directions under this section may be varied or revo k ed at any time.
cy-gb	(3) Caniateir amrywio neu ddirymu cyfarwyddydau o dan yr adran hon unrhyw bryd.

en-gb	30 T ax Statement
cy-gb	30 Datganiad Treth

en-gb	WRA must prepare in respect of each financial year , in accordance with directions given by the Welsh Ministers , a statement of the amount of money collected by it during the financial year in the exercise of its functions (a "Tax Statement").
cy-gb	Rhaid i ACC baratoi mewn cysylltiad a phob blwyddyn ariannol , yn unol a chyfarwyddydau a roddir gan Weinidogion Cymru , ddatganiad o swm yr arian a gasglwyd ganddo yn ystod y flwyddyn ariannol wrth arfer ei swyddogaethau ("Datganiad Treth").

en-gb	3 1 A udit
cy-gb	3 1 A rchwilio

en-gb	(1) WRA must submit — 
cy-gb	(1) Rhaid i ACC gyflwyno — 

en-gb	the accounts prepared for a financial year , and
cy-gb	y cyfrifon a baratowyd ar gyfer blwyddyn ariannol , a

en-gb	the Tax Statement for a financial year , 
cy-gb	y Datganiad Treth ar gyfer blwyddyn ariannol , 

en-gb	to the Auditor G eneral for Wales not later than 31 August in the following financial year.
cy-gb	i Archwilydd Cyffredinol Cymru yn ddim hwyrach na 31 Awst yn y flwyddyn ariannol ganlynol.

en-gb	(2) The Auditor G eneral for Wales must — 
cy-gb	(2) Rhaid i Archwilydd Cyffredinol Cymru — 

en-gb	examine , certify and report on the accounts and Tax Statement , and
cy-gb	archwilio , ardystio ac adrodd ar y cyfrifon a’r Datganiad Treth , a

en-gb	not later than the end of the period of 4 months beginning with the day on which they are submitted , lay a copy of the certified accounts and Tax Statement , and the reports on them , before the National Assembly for Wales.
cy-gb	yn ddim hwyrach na diwedd y cyfnod o 4 mis sy’n dechrau a’r diwrnod y’u cyflwynir , gosod copi o’r cyfrifon a’r Datganiad Treth ardystiedig , a’r adroddiadau arnynt , gerbron Cynulliad Cenedlaethol Cymru.

en-gb	(3) In examining the accounts submitted under this section , the Auditor G eneral for Wales must , in particular , be satisfied — 
cy-gb	(3) Wrth archwilio’r cyfrifon a gyflwynir o dan yr adran hon , rhaid i Archwilydd Cyffredinol Cymru fod wedi ei fodloni yn benodol — 

en-gb	that the expenditure to which the accounts relate has been incurred lawfully and in accordance with the authority which governs it , and
cy-gb	yr aed i’r gwariant y mae’r cyfrifon yn ymwneud ag ef yn gyfreithlon ac yn unol a’r awdurdod sy’n ei lywodraethu , a

en-gb	that money received for a particular purpose or particular purposes has not been expended otherwise than for that purpose or those purposes.
cy-gb	nad yw arian a dderbyniwyd at ddiben penodol neu at ddibenion penodol wedi ei wario ar unrhyw beth heblaw’r diben hwnnw neu’r dibenion hynny.

en-gb	(4) In examining the Tax Statement submitted under this section , the Auditor G eneral for Wales must , in particular , be satisfied — 
cy-gb	(4) Wrth archwilio’r Datganiad Treth a gyflwynir o dan yr adran hon , rhaid i Archwilydd Cyffredinol Cymru fod wedi ei fodloni yn benodol — 

en-gb	that the money collected by WRA , to which the Tax Statement relates , has been collected lawfully , and
cy-gb	bod yr arian a gasglwyd gan ACC , y mae’r Datganiad Treth yn ymwneud ag ef , wedi ei gasglu’n gyfreithlon , a

en-gb	that any deduction of disbursements has been made in accordance with section 25(2).
cy-gb	bod unrhyw alldaliadau a ddidynnwyd wedi eu didynnu yn unol ag adran 25(2).

en-gb	3 2 Examination into use of resources
cy-gb	3 2 A rchwilio'r defnydd o adnoddau

en-gb	(1) The Auditor G eneral for Wales may carry out examinations into the economy , efficiency and effectiveness with which resources have been used in discharging WRA ' s functions.
cy-gb	(1) Caiff Archwilydd Cyffredinol Cymru gynnal archwiliadau o’r graddau y defnyddiwyd adnoddau yn ddarbodus , yn effeithlon ac yn effeithiol wrth gyflawni swyddogaethau ACC.

en-gb	(2) B ut that does not entitle the Auditor G eneral for Wales to question the merits of the policy ob j ectives of WRA.
cy-gb	(2) Ond nid yw hynny yn rhoi’r hawl i Archwilydd Cyffredinol Cymru gwestiynu rhinweddau amcanion polisi ACC.

en-gb	(3) B efore carrying out an examination the Auditor G eneral for Wales must — 
cy-gb	(3) Cyn cynnal archwiliad rhaid i Archwilydd Cyffredinol Cymru — 

en-gb	consult the National Assembly for Wales , and
cy-gb	ymgynghori a Chynulliad Cenedlaethol Cymru , a

en-gb	ta k e into account the views of the National Assembly for Wales as to whether or not an examination should be carried out.
cy-gb	ystyried barn Cynulliad Cenedlaethol Cymru o ran a ddylid cynnal archwiliad ai peidio.

en-gb	as soon as is reasonably practicable , publish a report of the results of an examination carried out under this section , and
cy-gb	cyn gynted ag y bo’n rhesymol ymarferol , cyhoeddi adroddiad ar ganlyniadau archwiliad a gynhaliwyd o dan yr adran hon , a

en-gb	lay a copy of the report before the National Assembly for Wales.
cy-gb	(b) gosod copi o’r adroddiad gerbron Cynulliad Cenedlaethol Cymru.

en-gb	33 A ccounting officer
cy-gb	33 Swyddog cyfrifo

en-gb	The chief executive of WRA is the accounting officer of WRA.
cy-gb	Prif weithredwr ACC yw swyddog cyfrifo ACC.

en-gb	The accounting officer has , in relation to the accounts and finances of WRA , the responsibilities which are for the time being specified by the Welsh Ministers.
cy-gb	Mae gan y swyddog cyfrifo , mewn perthynas a chyfrifon a chyllid ACC , y cyfrifoldebau a bennir am y tro gan Weinidogion Cymru.

en-gb	The responsibilities which may be specified under this section include (among other things) — 
cy-gb	Mae’r cyfrifoldebau y caniateir eu pennu o dan yr adran hon yn cynnwys (ymysg pethau eraill) — 

en-gb	(a) responsibilities in relation to the signing of WRA ' s accounts and the Tax Statement;
cy-gb	(a) cyfrifoldebau mewn perthynas a llofnodi cyfrifon ACC a’r Datganiad Treth;

en-gb	responsibilities for the propriety and regularity of the finances of WRA ; 
cy-gb	cyfrifoldebau am briodoldeb a rheoleidd-dra cyllid ACC ; 

en-gb	responsibilities for the economy , efficiency and effectiveness with which the resources of WRA are used ; 
cy-gb	cyfrifoldebau am ddefnyddio adnoddau ACC yn ddarbodus , yn effeithlon ac yn effeithiol ; 

en-gb	responsibilities owed to the National Assembly for Wales , the Welsh Ministers or a committee of the National Assembly for Wales.
cy-gb	cyfrifoldebau sy’n ddyledus i Gynulliad Cenedlaethol Cymru , i Weinidogion Cymru neu i un o bwyllgorau Cynulliad Cenedlaethol Cymru.

en-gb	Conse q uential amendments
cy-gb	Diwygiadau canlyniadol

en-gb	In section 148 of the G overnment of Wales Act 2006 (c.
cy-gb	Yn adran 148 o Ddeddf Llywodraeth Cymru 2006 (p.

en-gb	32) (meaning of " Welsh public records " ) , in subsection (1) , after paragraph (b) insert — 
cy-gb	32) (ystyr " Welsh public records " ) , yn is-adran (1) , ar 6l paragraff (b) mewnosoder — 

en-gb	" (ba) administrative and departmental records belonging to Her Ma j esty which are records of or held by the Welsh Revenue Authority ;" . 
cy-gb	" (ba) administrati v e and departmental records belonging to H er Ma j esty which are records of or held by the Welsh Re v enue Authority ;" . 

en-gb	35 P ublic Services Ombudsman
cy-gb	35 Yr Ombwdsmon Gwasanaethau Cyhoeddus

en-gb	In Schedule 3 to the Public Services Ombudsman (Wales) Act 2005 (c.
cy-gb	Yn Atodlen 3 i Ddeddf Ombwdsmon Gwasanaethau Cyhoeddus (Cymru) 2005 (p.

en-gb	10) (listed authorities) , after the entry relating to the National Assembly for Wales Commission insert — 
cy-gb	10) (awdurdodau rhestredig) , ar 6l yr eitem yn ymwneud a Chomisiwn Cynulliad Cenedlaethol Cymru mewnosoder — 

en-gb	"Taxation
cy-gb	"Taxation

en-gb	Welsh Revenue Authority. " 
cy-gb	Welsh Re v enue Authority. " 

en-gb	36 A uditor General for Wales
cy-gb	36 A rchwilydd Cyffredinol Cymru

en-gb	In section 23 of the Public Audit (Wales) Act 2013 (anaw 3) (general provision relating to fees) , in subsection (3) , after paragraph (b) insert — 
cy-gb	Yn adran 23 o Ddeddf Archwilio Cyhoeddus (Cymru) 2013 (dccc 3) (darpariaeth gyffredinol yn ymwneud a ffioedd) , yn is-adran (3) , ar 6l paragraff (b) mewnosoder — 

en-gb	" (ba) an examination , certification or report under section 31 of the Tax Collection and Management (Wales) Act 2016 in respect of the Welsh Revenue Authority's Tax Statement ;" . 
cy-gb	" (ba) ymchwiliad , ardystiad neu adroddiad o dan adran 31 o Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 mewn cysylltiad a Datganiad Treth Awdurdod Cyllid Cymru ;" . 

en-gb	PART 3
cy-gb	R H AN 3

en-gb	TA X RETURNS , EN Q UIRIES AND ASSESSMENTS
cy-gb	FFURFLENNI TRET H, YM H OLIADAU AC ASESIADAU

en-gb	37 Overview of P art
cy-gb	37 Trosolwg o'r R han

en-gb	This Part is about the assessment of devolved taxes and includes provision about — 
cy-gb	Mae’r Rhan hon yn ymwneud ag asesu trethi datganoledig ac mae’n cynnwys darpariaeth ynghylch — 

en-gb	k eeping records ;
cy-gb	cadw cofnodion ; 

en-gb	tax returns ; 
cy-gb	ffurflenni treth ; 

en-gb	enquiries by WRA into tax returns ; 
cy-gb	ymholiadau gan ACC i ffurflenni treth ; 

en-gb	determinations by WRA of devolved tax due where no tax return is made ; 
cy-gb	dyfarniadau gan ACC ynghylch y dreth ddatganoledig sy’n ddyledus os na ddychwelir ffurflen dreth ; 

en-gb	assessments by WRA of devolved tax due where there is no enquiry ; 
cy-gb	asesiadau ACC o’r dreth ddatganoledig sy’n ddyledus os na chynhelir ymholiad ; 

en-gb	claims for relief from double assessment and for repayment of devolved tax ; 
cy-gb	hawliadau am ymwared rhag asesiad dwbl ac ar gyfer ad-dalu treth ddatganoledig ; 

en-gb	the ma k ing of claims.
cy-gb	gwneud hawliadau.

en-gb	38 Duty to keep and preserve records
cy-gb	38 Dyletswydd i gadw cofnodion a'u storio'n ddiogel

en-gb	(1) A person who is required to ma k e a tax return must — 
cy-gb	(1) Rhaid i berson y mae’n ofynnol iddo ddychwelyd ffurflen dreth — 

en-gb	k eep any records that may be needed to enable the person to ma k e a correct and complete tax return , and 
cy-gb	cadw unrhyw gofnodion y gall fod eu hangen er mwyn galluogi’r person i ddychwelyd ffurflen dreth gywir a chyflawn , a

en-gb	preserve those records in accordance with this section.
cy-gb	storio’r cofnodion hynny yn ddiogel yn unol a’r adran hon.

en-gb	(2) The records must be preserved until the end of the later of the relevant day and the day on which — 
cy-gb	(2) Rhaid storio’r cofnodion yn ddiogel hyd ddiwedd yr hwyraf o’r diwrnod perthnasol — 

en-gb	an enquiry into the tax return is completed (see section 50) , or
cy-gb	a’r diwrnod y cwblheir ymholiad i’r ffurflen dreth (gweler adran 50) , neu

en-gb	if there is no enquiry , WRA ceases to have power to enquire into the tax return (see section 43).
cy-gb	os nad oes ymholiad , a’r diwrnod pan pan fydd pArer ACC i gynnal ymholiad i’r ffurflen dreth yn dod i ben (gweler adran 43).

en-gb	(3) "The relevant day" means — 
cy-gb	(3) Ystyr "y diwrnod perthnasol" yw — 

en-gb	the sixth anniversary of the day on which the tax return is made or , if the tax return is amended , of the day on which notice of the amendment is given under section 41 , or
cy-gb	6 mlynedd i’r diwrnod y dychwelwyd y ffurflen dreth neu , os diwygir y ffurflen dreth , i’r diwrnod y rhoddir hysbysiad diwygio o dan adran 41 , neu

en-gb	any earlier day that may be specified by WRA.
cy-gb	unrhyw ddiwrnod cynharach a bennir gan ACC.

en-gb	(4) Different days may be specified for different purposes under subsection (3)(b).
cy-gb	(4) Caniateir pennu diwrnodau gwahanol at ddibenion gwahanol o dan is-adran (3)(b).

en-gb	(5) The records required to be k ept and preserved under this section include — 
cy-gb	(5) Mae’r cofnodion y mae’n ofynnol eu cadw a’u storio’n ddiogel o dan yr adran hon yn cynnwys — 

en-gb	details of any relevant transaction (including relevant instruments relating to any transaction:
cy-gb	manylion unrhyw drafodiad perthnasol (gan gynnwys offerynnau perthnasol yn ymwneud ag unrhyw drafodiad:

en-gb	in particular , any contract or conveyance , and any supporting maps , plans or similar documents) ; 
cy-gb	yn benodol , unrhyw gontract neu drawsgludiad , ac unrhyw fapiau , blaniau neu ddogfennau tebyg sy’n ategol iddo) ; 

en-gb	details of any activity sub j ect to devolved tax ; 
cy-gb	manylion unrhyw weithgarwch sy’n ddarostyngedig i dreth ddatganoledig ; 

en-gb	records of relevant payments , receipts and financial arrangements.
cy-gb	cofnodion taliadau , derbyniadau a threfniadau ariannol perthnasol.

en-gb	(6) The Welsh Ministers may by regulations — 
cy-gb	(6) Caiff Gweinidogion Cymru drwy reoliadau — 

en-gb	provide that the records required to be k ept and preserved under this section do , or do not , include records of a description prescribed by the regulations ; 
cy-gb	darparu bod y cofnodion y mae’n ofynnol eu cadw a’u storio’n ddiogel o dan yr adran hon yn cynnwys cofnodion o ddisgrifiad a ragnodir gan y rheoliadau , neu ddarparu nad ydynt yn cynnwys cofnodion o’r fath ; 

en-gb	prescribe descriptions of supporting documents that are required to be k ept under this section.
cy-gb	rhagnodi disgrifiadau o ddogfennau ategol y mae’n ofynnol eu cadw o dan yr adran hon.

en-gb	Regulations under this section may ma k e provision by reference to things specified in a notice published by WRA in accordance with the regulations (and not withdrawn by a subsequent notice).
cy-gb	Caiff rheoliadau o dan yr adran hon wneud darpariaeth drwy gyfeirio at bethau a bennir mewn hysbysiad a gyhoeddir gan ACC yn unol a’r rheoliadau (ac nad yw wedi ei dynnu’n 6l gan hysbysiad dilynol).

en-gb	" Supporting documents " includes accounts , boo k s , deeds , contracts , vouchers and receipts. 
cy-gb	Mae " dogfennau ategol " yn cynnwys cyfrifon , llyfrau , gweithredoedd , contractau , talebau a derbynebau.

en-gb	39 P reservation of information etc.
cy-gb	39 Storio gwybodaeth etc. yn ddiogel

en-gb	The duty under section 38 to preserve records may be satisfied — 
cy-gb	Caiff y ddyletswydd o dan adran 38 i storio cofnodion yn ddiogel ei chyflawni — 

en-gb	by preserving them in any form and by any means , or
cy-gb	drwy eu storio’n ddiogel ar unrhyw ffurf ac mewn unrhyw fodd , neu

en-gb	by preserving the information contained in them in any form and by any means , sub j ect to any conditions or exceptions prescribed by regulations made by the Welsh Ministers.
cy-gb	drwy storio’r wybodaeth sydd wedi ei chynnwys ynddynt yn ddiogel ar unrhyw ffurf ac mewn unrhyw fodd , yn ddarostyngedig i unrhyw amodau neu eithriadau a ragnodir drwy reoliadau a wneir gan Weinidogion Cymru.

en-gb	40 Meaning of "filing date"
cy-gb	40 Ystyr "dyddiad ffeilio"

en-gb	In this Act , the " filing date ", in relation to a tax return , is the day by which the tax return is required to be made by any enactment.
cy-gb	Yn y Ddeddf hon , y " dyddiad ffeilio ", mewn perthynas a ffurflen dreth , yw’r diwrnod erbyn pryd y mae’n ofynnol dychwelyd y ffurflen dreth yn unol ag unrhyw ddeddfiad.

en-gb	4 1 A mendment of tax return by taxpayer
cy-gb	4 1 Trethdalwr yn diwygio ffurflen dreth

en-gb	(1) A person who has made a tax return may amend it by giving notice to WRA.
cy-gb	(1) Caiff person sydd wedi dychwelyd ffurflen dreth ei diwygio drwy roi hysbysiad i ACC.

en-gb	(2) An amendment under this section must be made before the end of the period of 12 months beginning with the relevant date (referred to in section 42 as the " amendment period " ).
cy-gb	(2) Rhaid gwneud diwygiad o dan yr adran hon cyn diwedd y cyfnod o 12 mis sy’n dechrau a’r dyddiad perthnasol (y cyfeirir ato yn adran 42 fel y " cyfnod diwygio " ).

en-gb	(3) The relevant date is — 
cy-gb	(3) Y dyddiad perthnasol yw — 

en-gb	the filing date , or
cy-gb	y dyddiad ffeilio , neu

en-gb	such other date as the Welsh Ministers may by regulations prescribe.
cy-gb	unrhyw ddyddiad arall y caiff Gweinidogion Cymru ei ragnodi drwy reoliadau.

en-gb	(4) This section is sub j ect to sections 45(3) and 50.
cy-gb	(4) Mae’r adran hon yn ddarostyngedig i adrannau 45(3) a 50.

en-gb	4 2 Correction of tax return by W RA 
cy-gb	4 2 A CC yn cywiro ffurflen dreth

en-gb	(1) WRA may correct any obvious error or omission in a tax return.
cy-gb	(1) Caiff ACC gywiro unrhyw wall neu hepgoriad amlwg mewn ffurflen dreth.

en-gb	(2) A correction under this section — 
cy-gb	(2) O ran cywiriad o dan yr adran hon — 

en-gb	is made by issuing a notice to the person who made the tax return , and
cy-gb	caiff ei wneud drwy ddyroddi hysbysiad i’r person a ddychwelodd y ffurflen dreth , a

en-gb	is regarded as effecting an amendment of the tax return.
cy-gb	ystyrir ei fod yn rhoi effaith i ddiwygiad i’r ffurflen dreth.

en-gb	(3) The reference in subsection (1) to an error includes , for instance , an arithmetical mista k e or an error of principle.
cy-gb	(3) Mae’r cyfeiriad at wall yn is-adran (1) yn cynnwys , er enghraifft , gamgymeriad rhifyddol neu wall o ran egwyddor.

en-gb	(4) A correction under this section must be made before the end of the period of 9 months beginning with the day on which the tax return was made.
cy-gb	(4) Rhaid gwneud cywiriad o dan yr adran hon cyn diwedd y cyfnod o 9 mis sy’n dechrau a’r diwrnod y dychwelwyd y ffurflen dreth.

en-gb	(5) A correction under this section has no effect if the person who made the tax return re j ects it by — 
cy-gb	(5) Nid oes unrhyw effaith i gywiriad o dan yr adran hon os yw’r person a ddychwelodd y ffurflen dreth yn ei wrthod — 

en-gb	during the amendment period , amending the tax return so as to re j ect the correction , or
cy-gb	yn ystod y cyfnod diwygio , drwy ddiwygio’r ffurflen dreth er mwyn gwrthod y cywiriad , neu

en-gb	after that period , giving a notice re j ecting the correction.
cy-gb	ar 6l y cyfnod hwnnw , drwy roi hysbysiad sy’n gwrthod y cywiriad.

en-gb	(6) A notice under subsection (5)(b) must be given to WRA before the end of the period of 3 months beginning with the day on which the notice of correction is issued.
cy-gb	(6) Rhaid rhoi hysbysiad o dan is-adran (5)(b) i ACC cyn diwedd y cyfnod o 3 mis sy’n dechrau a’r diwrnod y dyroddir yr hysbysiad cywiro.

en-gb	43 Notice of enquiry
cy-gb	43 H ysbysiad ymholiad

en-gb	(1) WRA may enquire into a tax return if it issues notice of the intention to do so (a "notice of enquiry") to the person who made the tax return before the end of the period of 12 months beginning with the relevant date.
cy-gb	(1) Caiff ACC wneud ymholiad ynghylch ffurflen dreth os yw’n dyroddi hysbysiad am y bwriad i wneud hynny ("hysbysiad ymholiad") i’r person a ddychwelodd y ffurflen dreth cyn diwedd y cyfnod o 12 mis sy’n dechrau a’r dyddiad perthnasol.

en-gb	if the tax return was made after the filing date , the day on which the tax return was made , or
cy-gb	os dychwelwyd y ffurflen dreth ar 6l y dyddiad ffeilio , y dyddiad y dychwelwyd y ffurflen dreth , neu

en-gb	otherwise , the filing date , 
cy-gb	fel arall , y dyddiad ffeilio , 

en-gb	but if the tax return is amended under section 41 , the relevant date is the day on which the amendment was made.
cy-gb	ond os diwygir y ffurflen dreth o dan adran 41 , y dyddiad perthnasol yw’r diwrnod y gwnaed y diwygiad.

en-gb	(3) A tax return that has been the sub j ect of one notice under this section may not be the sub j ect of another , except a notice issued in consequence of an amendment of the tax return under section 41.
cy-gb	(3) Ni chaiff ffurflen dreth a fu’n destun un hysbysiad o dan yr adran hon fod yn destun un arall , ac eithrio hysbysiad a ddyroddir o ganlyniad i ddiwygio’r ffurflen dreth o dan adran 41.

en-gb	(1) An enquiry into a tax return extends to anything contained in the tax return , or required to be contained in the tax return , that relates — 
cy-gb	(1) Mae ymholiad i ffurflen dreth yn cwmpasu unrhyw beth sydd wedi ei gynnwys yn y ffurflen dreth , neu y mae’n ofynnol ei gynnwys yn y ffurflen dreth — 

en-gb	to the question whether the person who made the tax return is chargeable to the devolved tax to which the tax return relates , or
cy-gb	sy’n ymwneud a’r cwestiwn pa un a yw’r dreth ddatganoledig y mae’r ffurflen dreth yn ymwneud a hi i’w chodi ar y person a ddychwelodd y ffurflen dreth , neu

en-gb	to the amount of devolved tax chargeable on the person who made the tax return.
cy-gb	sy’n ymwneud a swm y dreth ddatganoledig sydd i’w godi ar y person a ddychwelodd y ffurflen dreth.

en-gb	(2) B ut if a notice of enquiry is issued as a result of the amendment of a tax return under section 41 after an enquiry into the tax return has been completed , the enquiry is limited to — 
cy-gb	(2) Ond os dyroddir hysbysiad ymholiad o ganlyniad i ddiwygio ffurflen dreth o dan adran 41 ar 6l cwblhau ymholiad i’r ffurflen dreth , mae’r ymholiad wedi ei gyfyngu — 

en-gb	matters to which the amendment relates , and
cy-gb	i faterion y mae’r diwygiad yn ymwneud a hwy , a

en-gb	matters affected by the amendment.
cy-gb	i faterion y mae’r diwygiad yn effeithio arnynt.

en-gb	45 A mendment of tax return during enquiry to prevent loss of tax
cy-gb	45 Diwygio ffurflen dreth yn ystod ymholiad er mwyn osgoi colli treth

en-gb	(1) If , during the period when an enquiry into a tax return is in progress , WRA forms the opinion — 
cy-gb	(1) Os yw ACC yn dod i’r casgliad , yn ystod y cyfnod y mae ymholiad i ffurflen dreth yn mynd rhagddo — 

en-gb	that the amount stated in the tax return as the amount of devolved tax payable is insufficient , and
cy-gb	bod y swm a nodir ar y ffurflen dreth fel swm y dreth ddatganoledig sy’n daladwy yn annigonol , a

en-gb	that , unless the return is immediately amended , there is li k ely to be a loss of devolved tax , 
cy-gb	ei bod yn debygol , oni bai y diwygir y ffurflen ar unwaith , y bydd treth ddatganoledig yn cael ei cholli , 

en-gb	WRA may by notice issued to the person who made the return amend it to ma k e good the insufficiency.
cy-gb	caiff ACC ddiwygio’r ffurflen dreth er mwyn gwneud iawn am yr annigonolrwydd drwy ddyroddi hysbysiad i’r person a’i dychwelodd.

en-gb	(2) If the enquiry is one that is limited by section 44(2) to matters arising from an amendment of the tax return , subsection (1) applies only so far as the insufficiency is attributable to the amendment.
cy-gb	(2) Os yw’r ymholiad yn un sydd wedi ei gyfyngu gan adran 44(2) i faterion sy’n deillio o ddiwygiad i’r ffurflen dreth , nid yw is-adran (1) yn gymwys ond i’r graddau y gellir priodoli’r annigonolrwydd i’r diwygiad.

en-gb	(3) Where a notice is issued under subsection (1) , the person who made the tax return may no longer amend it under section 41.
cy-gb	(3) Os dyroddir hysbysiad o dan is-adran (1) , ni chaiff y person a ddychwelodd y ffurflen dreth ei diwygio mwyach o dan 41.

en-gb	(4) The person who made the tax return must pay any amount , or additional amount , of devolved tax payable as a result of the amendment before the end of the period of 30 days beginning with the day on which notice of the amendment is issued.
cy-gb	(4) Rhaid i’r person a ddychwelodd y ffurflen dreth dalu unrhyw swm , neu swm ychwanegol , o dreth ddatganoledig sy’n daladwy o ganlyniad i’r diwygiad cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau a’r diwrnod y dyroddir hysbysiad am y diwygiad.

en-gb	(5) F or the purposes of this section and section 46 the period during which an enquiry into a tax return is in progress is the whole of the period — 
cy-gb	(5) At ddibenion yr adran hon ac adran 46 y cyfnod y mae ymholiad i ffurflen dreth yn mynd rhagddo yw’r cyfnod cyfan — 

en-gb	beginning with the day on which notice of enquiry into the tax return is issued , and
cy-gb	sy’n dechrau a’r diwrnod y dyroddir hysbysiad ymholiad ynghylch y ffurflen dreth , a

en-gb	ending with the day on which the enquiry is completed (see section 50).
cy-gb	sy’n dod i ben a’r diwrnod y cwblheir yr ymholiad (gweler adran 50).

en-gb	Referral during en q uiry
cy-gb	Atgyfeirio yn ystod ymholiad

en-gb	46 R eferral of questions to tribunal during enquiry
cy-gb	46 A tgyfeirio cwestiynau at dribiwnlys yn ystod ymholiad

en-gb	At any time when an enquiry is in progress the person who made the tax return and WRA may j ointly refer any question arising in connection with the sub j ect-matter of the tax return to the tribunal.
cy-gb	Ar unrhyw adeg pan fo ymholiad yn mynd rhagddo caniateir i’r person a ddychwelodd y ffurflen dreth ac ACC , ar y cyd , atgyfeirio unrhyw gwestiwn sy’n codi mewn cysylltiad a chynnwys y ffurflen dreth at y tribiwnlys.

en-gb	The tribunal must determine any question referred to it.
cy-gb	Rhaid i’r tribiwnlys ddyfarnu ynghylch unrhyw gwestiwn a atgyfeirir iddo.

en-gb	More than one referral may be made under this section in relation to an enquiry.
cy-gb	Caniateir gwneud mwy nag un atgyfeiriad o dan yr adran hon mewn perthynas ag ymholiad.

en-gb	WRA or the person who made the tax return may withdraw a referral made under section 46.
cy-gb	Caiff ACC neu’r person a ddychwelodd y ffurflen dreth dynnu atgyfeiriad a wnaed o dan adran 46 yn 6l.

en-gb	(1) While proceedings on a referral under section 46 are in progress in relation to an enquiry — 
cy-gb	(1) Tra bo achos ynghylch atgyfeiriad o dan adran 46 yn mynd rhagddo mewn perthynas ag ymholiad — 

en-gb	no closure notice may be issued in relation to the enquiry (see section 50) , and
cy-gb	ni chaniateir dyroddi hysbysiad cau mewn perthynas a’r ymholiad (gweler adran 50) , a

en-gb	no application may be made for a direction to issue a closure notice (see section 51).
cy-gb	ni chaniateir gwneud cais am gyfarwyddyd i ddyroddi hysbysiad cau (gweler adran 51).

en-gb	(2) Proceedings on a referral are in progress where — 
cy-gb	(2) Mae achos ynghylch atgyfeiriad yn mynd rhagddo — 

en-gb	a referral has been made and has not been withdrawn , and
cy-gb	pan fo atgyfeiriad wedi ei wneud a heb ei dynnu’n 6l , a

en-gb	the question referred has not been finally determined.
cy-gb	pan na fo dyfarniad terfynol wedi ei wneud ynghylch y cwestiwn a atgyfeiriwyd.

en-gb	(1) A determination under section 46 is binding on the parties to the referral in the same way , and to the same extent , as a decision on a preliminary issue in an appeal.
cy-gb	(1) Mae dyfarniad o dan adran 46 yn rhwymo’r partion i’r atgyfeiriad yn yr un ffordd , ac i’r un graddau , a phenderfyniad ar fater rhagarweiniol mewn apel.

en-gb	(2) WRA must ta k e the determination into account — 
cy-gb	(2) Rhaid i ACC roi ystyriaeth i’r dyfarniad — 

en-gb	in reaching conclusions on the enquiry , and
cy-gb	wrth ddod i gasgliadau ynghylch yr ymholiad , a

en-gb	in the formulation of any amendments of the tax return that may be required to give effect to those conclusions.
cy-gb	wrth lunio unrhyw ddiwygiadau i’r ffurflen dreth a all fod yn ofynnol er mwyn rhoi effaith i’r casgliadau hynny.

en-gb	(3) The question determined may not be reopened on an appeal , except to the extent that it could be reopened if it had been determined as a preliminary issue in an appeal.
cy-gb	(3) Ni chaniateir ailedrych yn ystod apel ar y cwestiwn y dyfarnwyd yn ei gylch , ac eithrio i’r graddau y gellid ailedrych arno os dyfarnwyd yn ei gylch fel mater rhagarweiniol mewn apel.

en-gb	(1) An enquiry is completed when WRA issues a notice (a "closure notice") to the person who made the tax return stating — 
cy-gb	(1) Mae ymholiad wedi ei gwblhau pan fydd ACC yn dyroddi hysbysiad ("hysbysiad cau") i’r person a ddychwelodd y ffurflen dreth yn datgan — 

en-gb	that the enquiry is complete , and
cy-gb	bod yr ymholiad wedi ei gwblhau , a

en-gb	the conclusions reached in the enquiry.
cy-gb	casgliadau’r ymholiad.

en-gb	(2) A closure notice must either — 
cy-gb	(2) Rhaid i hysbysiad cau naill ai — 

en-gb	state that in WRA ' s opinion no amendment of the tax return is required , or
cy-gb	datgan nad yw’n ofynnol diwygio’r ffurflen dreth ym marn ACC , neu

en-gb	ma k e the amendments of the tax return required to give effect to WRA ' s conclusions.
cy-gb	gwneud y diwygiadau i’r ffurflen dreth sy’n ofynnol er mwyn rhoi effaith i gasgliadau ACC.

en-gb	(3) Where a closure notice is issued which ma k es amendments of a tax return , the person who made the tax return may no longer amend it under section 41.
cy-gb	(3) Pan ddyroddir hysbysiad cau sy’n gwneud diwygiadau i ffurflen dreth , ni chaiff y person a ddychwelodd y ffurflen dreth ei diwygio mwyach o dan adran 41.

en-gb	(4) The person who made the tax return must pay an amount , or additional amount , of devolved tax chargeable as a result of an amendment made by a closure notice before the end of the period of 30 days beginning with the day on which the notice is issued.
cy-gb	(4) Rhaid i’r person a ddychwelodd y ffurflen dreth dalu swm , neu swm ychwanegol , o dreth ddatganoledig sydd i’w godi o ganlyniad i ddiwygiad a wnaed gan hysbysiad cau cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau a’r diwrnod y dyroddir yr hysbysiad.

en-gb	5 1 Direction to complete enquiry
cy-gb	5 1 Cyfarwyddyd i gwblhau ymholiad

en-gb	The person who made the tax return may ma k e an application to the tribunal for a direction that a closure notice is to be issued within a specified period.
cy-gb	Caiff y person a ddychwelodd y ffurflen dreth wneud cais i’r tribiwnlys am gyfarwyddyd bod hysbysiad cau i’w ddyroddi o fewn cyfnod penodedig.

en-gb	The tribunal must give a direction unless satisfied that WRA has reasonable grounds for not giving a closure notice within that period.
cy-gb	Rhaid i’r tribiwnlys roi cyfarwyddyd oni bai ei fod yn fodlon fod gan ACC seiliau rhesymol dros beidio a rhoi hysbysiad cau o fewn y cyfnod hwnnw.

en-gb	5 2 Determination of tax chargeable if no tax return made
cy-gb	5 2 Dyfarniad o'r dreth sydd i'w chodi os na ddychwelir ffurflen dreth

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

en-gb	WRA has reason to believe that a person is chargeable to a devolved tax , 
cy-gb	pan fo gan ACC reswm i gredu bod treth ddatganoledig i’w chodi ar berson , 

en-gb	the person has not made a tax return in relation to the devolved tax chargeable , and
cy-gb	pan na fo’r person wedi dychwelyd ffurflen dreth mewn perthynas a’r dreth ddatganoledig sydd i’w chodi , ac

en-gb	the relevant filing date has passed.
cy-gb	pan fo’r dyddiad ffeilio perthnasol wedi mynd heibio.

en-gb	(2) " The relevant filing date " means the date by which WRA believes a tax return was required to be made.
cy-gb	(2) Ystyr " y dyddiad ffeilio perthnasol " yw’r dyddiad erbyn pryd y mae ACC yn credu yr oedd yn ofynnol dychwelyd ffurflen dreth.

en-gb	(3) WRA may ma k e a determination (a " WRA determination " ) of the amount of devolved tax to which the person is , in WRA's opinion , chargeable.
cy-gb	(3) Caiff ACC wneud dyfarniad ( " dyfarniad ACC " ) ynghylch swm y dreth ddatganoledig sydd i’w chodi ar y person , ym marn ACC.

en-gb	(4) Notice of the determination must be issued to the person.
cy-gb	(4) Rhaid dyroddi hysbysiad am y dyfarniad i’r person.

en-gb	(5) The person must pay the devolved tax payable as a result of the WRA determination before the end of the period of 30 days beginning with the day on which notice of the determination is issued.
cy-gb	(5) Rhaid i’r person dalu’r dreth ddatganoledig sy’n daladwy o ganlyniad i ddyfarniad ACC cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau a’r diwrnod y dyroddir hysbysiad am y dyfarniad.

en-gb	(6) No WRA determination may be made more than 4 years after the relevant date.
cy-gb	(6) Ni chaniateir gwneud dyfarniad ACC dros 4 blynedd ar 6l y dyddiad perthnasol.

en-gb	the relevant filing date , or
cy-gb	y dyddiad ffeilio perthnasol , neu

en-gb	(1) If , after a WRA determination has been made , the person whom WRA had reason to believe was chargeable to a devolved tax ma k es a tax return with respect to the tax , the return supersedes the determination.
cy-gb	(1) Os yw’r person yr oedd gan ACC reswm i gredu bod treth ddatganoledig i’w chodi arno yn dychwelyd ffurflen dreth mewn perthynas a’r dreth ar 6l i ddyfarniad ACC gael ei wneud , mae’r ffurflen yn disodli’r dyfarniad.

en-gb	(2) B ut subsection (1) does not apply to a tax return made — 
cy-gb	(2) Ond nid yw is-adran (1) yn gymwys i ffurflen dreth a ddychwelwyd — 

en-gb	more than 4 years after the power to ma k e a WRA determination first became exercisable , or
cy-gb	dros 4 blynedd ar 6l i’r pArer i wneud dyfarniad ACC ddod yn arferadwy gyntaf , neu

en-gb	more than 12 months after the day on which the notice of the determination was issued , whichever is the later.
cy-gb	dros 12 mis ar 6l y diwrnod y dyroddwyd hysbysiad am y dyfarniad , pa un bynnag sydd hwyraf.

en-gb	proceedings have been begun for the recovery of any devolved tax charged by a WRA determination , and
cy-gb	achos wedi ei gychwyn i adennill unrhyw dreth ddatganoledig a godwyd gan ddyfarniad ACC , a

en-gb	before the proceedings are concluded the determination is superseded by a tax return , 
cy-gb	ffurflen dreth yn disodli’r dyfarniad cyn i’r achos ddod i ben , 

en-gb	the proceedings may be continued as if they were proceedings for the recovery of so much of the devolved tax charged by the tax return as is required to be paid and has not yet been paid.
cy-gb	caniateir parhau a’r achos fel pe bai’n achos i adennill cymaint o’r dreth ddatganoledig agodir gan y ffurflen dreth ag y mae’n ofynnol ei dalu ac nad yw wedi ei dalu eto.

en-gb	54 A ssessment where loss of tax
cy-gb	54 A sesu treth a gollir

en-gb	If WRA comes to the view that — 
cy-gb	Os daw ACC i’r casgliad — 

en-gb	an amount of devolved tax that ought to have been assessed as devolved tax chargeable on a person has not been assessed , 
cy-gb	nad aseswyd swm o dreth ddatganoledig y dylid bod wedi ei asesu fel treth ddatganoledig sydd i’w chodi ar berson , 

en-gb	an assessment of the devolved tax chargeable on a person is or has become insufficient , or
cy-gb	bod asesiad o’r dreth ddatganoledig sydd i’w chodi ar berson yn annigonol neu wedi dod yn annigonol , neu

en-gb	relief in respect of a devolved tax has been claimed or given that is or has become excessive , 
cy-gb	bod ymwared mewn perthynas a threth ddatganoledig wedi ei hawlio neu wedi ei roi , sy’n ormodol neu wedi dod yn ormodol , 

en-gb	WRA may ma k e an assessment of the amount or further amount that ought in its opinion to be charged in order to ma k e good the loss of devolved tax.
cy-gb	caiff ACC asesu’r swm neu’r swm pellach y dylid ei godi yn ei farn ef er mwyn gwneud iawn am y dreth ddatganoledig a gollir.

en-gb	55 A ssessment to recover excessive repayment of tax
cy-gb	55 A sesiad i adennill ad-daliad treth gormodol

en-gb	If an amount of a devolved tax has been , but ought not to have been , repaid to a person that amount may be assessed and recovered as if it were unpaid devolved tax.
cy-gb	Os ad-dalwyd swm o dreth ddatganoledig i berson , ond na ddylid bod wedi ei ad-dalu iddo , caniateir asesu ac adennill y swm hwnnw fel pe bai’n dreth ddatganoledig nas talwyd.

en-gb	If the repayment was made with interest , the amount assessed and recovered may include the amount of interest that ought not to have been paid.
cy-gb	Os gwnaed yr ad-daliad gyda llog , caiff y swm a asesir ac a adenillir gynnwys swm y llog na ddylid bod wedi ei dalu.

en-gb	56 R eferences to "W RA assessment"
cy-gb	56 Cyfeiriadau at "asesiad A CC"

en-gb	In this Act , " WRA assessment " means an assessment under section 54 or 55.
cy-gb	Yn y Ddeddf hon , ystyr " asesiad ACC " yw asesiad o dan adran 54 neu 55.

en-gb	57 R eferences to the "taxpayer"
cy-gb	57 Cyfeiriadau at y "trethdalwr"

en-gb	In sections 58 to 61 , " taxpayer " means — 
cy-gb	Yn adrannau 58 i 61 , ystyr " trethdalwr " yw — 

en-gb	in relation to a WRA assessment under section 54 , the person chargeable to the devolved tax , 
cy-gb	mewn perthynas ag asesiad ACC o dan adran 54 , y person y mae’r dreth ddatganoledig i’w chodi arno , 

en-gb	(b) in relation to a WRA assessment under section 55 , the person mentioned there.
cy-gb	(b) mewn perthynas ag asesiad ACC o dan adran 55 , y person a grybwyllir yno.

en-gb	58 Conditions for making W RA assessments
cy-gb	58 A modau ar gyfer gwneud asesiadau A CC

en-gb	(1) A WRA assessment —
cy-gb	(1) O ran asesiad ACC —

en-gb	may be made only in the two cases specified in subsections (2) and (3) , and
cy-gb	caniateir ei wneud yn y ddau achos a bennir yn is-adrannau (2) a (3) yn unig , a

en-gb	may not be made in the circumstances specified in subsection (4).
cy-gb	ni chaniateir ei wneud yn yr amgylchiadau a bennir yn is-adran (4).

en-gb	(2) The first case is where the situation mentioned in section 54 or 55 was brought about carelessly or deliberately by — 
cy-gb	(2) Yr achos cyntaf yw pan fo’r sefyllfa a grybwyllir yn adran 54 neu 55 wedi ei pheri’n ddiofal neu’n fwriadol gan — 

en-gb	the taxpayer , 
cy-gb	y trethdalwr , 

en-gb	a person acting on the taxpayer's behalf , or
cy-gb	person sy’n gweithredu ar ran y trethdalwr , neu

en-gb	a person who was a partner in the same partnership as the taxpayer.
cy-gb	person a oedd yn bartner yn yr un bartneriaeth a’r trethdalwr.

en-gb	(3) The second case is — 
cy-gb	(3) Yr ail achos yw — 

en-gb	where WRA has ceased to be entitled to issue a notice of enquiry into a tax return , or has completed its enquiries into a tax return , and
cy-gb	pan fo hawl ACC i ddyroddi hysbysiad ymholiad i ffurflen dreth wedi dod i ben , neu pan fo wedi cwblhau ei ymholiadau i ffurflen dreth , a

en-gb	at the time when it ceased to be so entitled or completed those enquiries , it could not reasonably have been expected to be aware of the situation mentioned in section 54 or 55 on the basis of information made available to it before that time.
cy-gb	ar yr adeg y daeth yr hawl honno i ben neu y cwblhaodd yr ymholiadau hynny , na ellid bod wedi disgwyl yn rhesymol i ACC fod yn ymwybodol o’r sefyllfa a grybwyllir yn adran 54 neu 55 ar sail gwybodaeth a ddarparwyd iddo cyn yr adeg honno.

en-gb	(4) No WRA assessment may be made if — 
cy-gb	(4) Ni chaniateir gwneud asesiad ACC — 

en-gb	the situation mentioned in section 54 or 55 is attributable to a mista k e in the tax return as to the basis on which the devolved tax liability ought to have been calculated , and
cy-gb	os gellir priodoli’r sefyllfa a grybwyllir yn adran 54 neu 55 i gamgymeriad yn y ffurflen dreth o ran ar ba sail y dylid bod wedi cyfrifo’r rhwymedigaeth i’r dreth ddatganoledig , a

en-gb	the mista k e occurred because the tax return was made on the basis prevailing , or in accordance with the practice generally prevailing , at the time it was made.
cy-gb	os gwnaed y camgymeriad oherwydd bod y ffurflen dreth wedi ei dychwelyd ar y sail a oedd yn bodoli ar yr adeg y’i dychwelwyd , neu yn unol a’r arfer a oedd yn bodoli’n gyffredinol bryd hynny.

en-gb	59 T ime limits for W RA assessments
cy-gb	59 Terfynau amser ar gyfer asesiadau A CC

en-gb	(1) No WRA assessment may be made more than 4 years after the relevant date.
cy-gb	(1) Ni chaniateir gwneud asesiad ACC dros 4 blynedd ar 6l y dyddiad perthnasol.

en-gb	(2) B ut a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54 or 55 brought about carelessly by the taxpayer or a related person may be made up to 6 years after the relevant date.
cy-gb	(2) Ond caniateir gwneud asesiad ACC o drethdalwr hyd at 6 mlynedd ar 6l y dyddiad perthnasol mewn unrhyw achos sy’n cynnwys sefyllfa a grybwyllir yn adran 54 neu 55 sydd wedi ei pheri’n ddiofal gan y trethdalwr neu gan berson cysylltiedig.

en-gb	(3) And a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54 or 55 brought about deliberately by the taxpayer or a related person may be made up to 20 years after the relevant date.
cy-gb	(3) A chaniateir gwneud asesiad ACC o drethdalwr hyd at 20 mlynedd ar 6l y dyddiad perthnasol mewn unrhyw achos sy’n cynnwys sefyllfa a grybwyllir yn adran 54 neu 55 sydd wedi ei pheri’n fwriadol gan y trethdalwr neu gan berson cysylltiedig.

en-gb	(4) A WRA assessment under section 55 is not out of time if it is made within the period of 12 months beginning with the day on which the repayment in question was made.
cy-gb	(4) Nid yw asesiad ACC o dan adran 55 oddi allan i’r cyfnod os caiff ei wneud o fewn y cyfnod o 12 mis sy’n dechrau a’r diwrnod y gwnaed yr ad-daliad o dan sylw.

en-gb	(5) If the taxpayer has died — 
cy-gb	(5) Os yw’r trethdalwr wedi marw — 

en-gb	any WRA assessment on the personal representatives must be made before the end of the period of 4 years beginning with the date of the death , and
cy-gb	rhaid gwneud unrhyw asesiad ACC o’r cynrychiolwyr personol cyn diwedd y cyfnod o 4 blynedd sy’n dechrau a dyddiad y farwolaeth , a

en-gb	a WRA assessment is not to be made in respect of a relevant date more than 6 years before that date.
cy-gb	ni chaniateir gwneud asesiad ACC mewn perthynas a dyddiad perthnasol dros 6 mlynedd cyn y dyddiad hwnnw.

en-gb	(6) Any ob j ection to the ma k ing of a WRA assessment on the ground that the time limit for ma k ing it has expired can only be made on a review of or appeal against the assessment.
cy-gb	(6) Ni ellir gwrthwynebu gwneud asesiad ACC ar y sail fod y terfyn amser ar gyfer ei wneud wedi mynd heibio ond fel rhan o adolygiad o’r asesiad neu apel yn ei erbyn.

en-gb	" related person " ( " person cysylltiedig " ) , in relation to the taxpayer , means —
cy-gb	ystyr " person cysylltiedig " ( " related p erson " ) , mewn perthynas a’r trethdalwr , yw — 

en-gb	a person who was a partner in the same partnership as the taxpayer;
cy-gb	person a oedd yn bartner yn yr un bartneriaeth a’r trethdalwr.

en-gb	" relevant date " ( " dyddiad perthnasol " ) means —
cy-gb	ystyr " dyddiad perthnasol " ( " rele v ant date " ) yw — 

en-gb	if the tax return was made after the filing date , the day on which the tax return was made , or
cy-gb	os dychwelwyd y ffurflen dreth ar 6 l y dyddiad ffeilio , y diwrnod y dychwelwyd y ffurflen dreth , neu

en-gb	otherwise , the filing date.
cy-gb	fel arall , y dyddiad ffeilio;

en-gb	60 Situations brought about carelessly or deliberately
cy-gb	60 Sefyllfaoedd sydd wedi eu peri'n ddiofal neu'n fwriadol

en-gb	(1) This section applies for the purposes of sections 58 and 59.
cy-gb	(1) Mae’r adran hon yn gymwys at ddibenion adrannau 58 a 59.

en-gb	(2) A situation is brought about carelessly by a person if the person fails to ta k e reasonable care to avoid bringing about that situation.
cy-gb	(2) Caiff sefyllfa ei pheri’n ddiofal gan berson os yw’r person yn methu a chymryd gofal rhesymol i osgoi peri’r sefyllfa honno.

en-gb	information is provided to WRA , 
cy-gb	gwybodaeth yn cael ei darparu i ACC , 

en-gb	the person who provided the information , or the person on whose behalf it was provided , discovers some time later that the information was inaccurate , and
cy-gb	y person a ddarparodd yr wybodaeth , neu’r person y’i darparwyd ar ei ran , yn darganfod yn nes ymlaen bod yr wybodaeth yn anghywir , ac

en-gb	that person fails to ta k e reasonable steps to inform WRA , 
cy-gb	y person hwnnw yn methu a chymryd camau rhesymol i hysbysu ACC , 

en-gb	any situation brought about by the inaccuracy is to be treated as having been brought about carelessly by that person.
cy-gb	mae unrhyw sefyllfa sy’n cael ei pheri gan yr anghywirdeb i’w thrin fel pe bai wedi ei pheri’n ddiofal gan y person hwnnw.

en-gb	(4) References to a situation brought about deliberately by a person include a situation brought about as a result of a deliberate inaccuracy in a document given to WRA.
cy-gb	(4) Mae cyfeiriadau at sefyllfa sy’n cael ei pheri’n fwriadol gan berson yn cynnwys sefyllfa sy’n cael ei pheri o ganlyniad i anghywirdeb bwriadol mewn dogfen a roddir i ACC.

en-gb	6 1 A ssessment procedure
cy-gb	6 1 Y weithdrefn asesu

en-gb	Notice of a WRA assessment must be issued to the taxpayer.
cy-gb	Rhaid dyroddi hysbysiad i’r trethdalwr am asesiad ACC.

en-gb	The amount payable in accordance with a WRA assessment must be paid before the end of the period of 30 days beginning with the day on which the notice of the assessment is issued.
cy-gb	Rhaid talu’r swm sy’n daladwy yn unol ag asesiad ACC cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau a’r diwrnod y dyroddir yr hysbysiad am yr asesiad.

en-gb	After notice of the assessment has been issued to the taxpayer , the assessment may not be altered except in accordance with the express provisions of any enactment.
cy-gb	Ar 6 l i hysbysiad am yr asesiad gael ei ddyroddi i’r trethdalwr , ni chaniateir addasu’r asesiad ac eithrio yn unol a darpariaethau datganedig unrhyw ddeddfiad.

en-gb	RELIE F IN CASE O F E X CESSIVE ASSESSMENT OR OVERPAID TA X 
cy-gb	YMWARED YN ACHOS ASESIAD GORMODOL NEU DRETH A ORDALWYD

en-gb	6 2 Claim for relief in case of double assessment
cy-gb	6 2 H awlio ymwared yn achos asesiad dwbl

en-gb	A person who believes that a devolved tax has been assessed on that person more than once in respect of the same matter may ma k e a claim to WRA for relief against any double charge.
cy-gb	Caiff person sy’n credu bod treth ddatganoledig wedi ei hasesu ar y person hwnnw fwy nag unwaith mewn perthynas a’r un mater wneud hawliad i ACC am ymwared rhag unrhyw dreth a godir ddwywaith.

en-gb	63 Claim for relief for overpaid tax etc.
cy-gb	63 H awlio ymwared rhag treth a ordalwyd etc.

en-gb	a person has paid an amount by way of a devolved tax but believes the devolved tax was not chargeable , or
cy-gb	pan fo person wedi talu swm o dreth ddatganoledig ond yn credu nad oedd y dreth ddatganoledig i’w chodi arno , neu

en-gb	a person has been assessed as chargeable to an amount of a devolved tax , or a determination has been made that a person is chargeable to an amount of a devolved tax , but the person believes the devolved tax is not chargeable.
cy-gb	pan aseswyd bod swm o dreth ddatganoledig i’w godi ar berson , neu pan fo dyfarniad wedi ei wneud bod swm o dreth ddatganoledig i’w godi ar berson , ond bod y person yn credu na ddylid codi’r dreth ddatganoledig arno.

en-gb	(2) The person may ma k e a claim to WRA for the amount to be repaid or discharged.
cy-gb	(2) Caiff y person wneud hawliad i ACC ad-dalu’r swm neu ei ryddhau ohono.

en-gb	(3) Where this section applies , WRA is not liable to give relief except as provided in this Part or by or under any other provision of this Act.
cy-gb	(3) Pan fo’r adran hon yn gymwys , nid yw ACC yn rhwym i roi ymwared ac eithrio fel y darperir yn y Rhan hon neu drwy neu o dan unrhyw un neu ragor o ddarpariaethau eraill y Ddeddf hon.

en-gb	(4) F or the purposes of this section and sections 64 to 81 , an amount paid by one person on behalf of another is treated as paid by the other person.
cy-gb	(4) At ddibenion yr adran hon ac adrannau 64 i 81 , trinnir swm a delir gan un person ar ran person arall fel swm a dalwyd gan y person arall.

en-gb	64 Disallowing claims for relief under section 63 due to unjustified enrichment
cy-gb	64 Gwrthod hawliadau am ymwared o dan adran 63 oherwydd cyfoethogi anghyfiawn

en-gb	WRA need not give effect to a claim for relief made under section 63 if , or to the extent that , repayment or discharge of the amount would un j ustly enrich the claimant.
cy-gb	Nid oes angen i ACC roi effaith i hawliad am ymwared a wneir o dan adran 63 pe byddai ad-dalu neu ryddhau’r swm yn cyfoethogi’r hawlydd yn annheg , neu i’r graddau y byddai’n gwneud hynny.

en-gb	65 Unjustified enrichment:
cy-gb	65 Cyfoethogi anghyfiawn:

en-gb	there is an amount paid by way of a devolved tax which (apart from section 64) would fall to be repaid or discharged to any person ("the taxpayer") , and
cy-gb	pan fo swm a dalwyd ar ffurf treth ddatganoledig a fyddai (ar wahan i adran 64) i’w ad-dalu i unrhyw berson ("y trethdalwr") neu y byddai person o’r fath i’w ryddhau ohono , a

en-gb	the whole or a part of the cost of the payment of that amount to WRA has , for practical purposes , been borne by a person other than the taxpayer.
cy-gb	pan fo holl gost neu ran o gost talu’r swm hwnnw i ACC wedi ei hysgwyddo , at ddibenion ymarferol , gan berson heblaw’r trethdalwr.

en-gb	(2) Where , in a case to which this section applies , loss or damage has been or may be incurred by the taxpayer as a result of mista k en assumptions made in the taxpayer's case about the operation of any provisions relating to a devolved tax , that loss or damage is to be disregarded , except to the extent of the quantified amount , in the ma k ing of any determination — 
cy-gb	(2) Pan fo , mewn achos y mae’r adran hon yn gymwys iddo , golled neu niwed wedi dod i ran y trethdalwr , neu y gallai colled neu niwed ddod i’w ran , o ganlyniad i ragdybiaethau anghywir a wnaed yn achos y trethdalwr am y ffordd y mae unrhyw ddarpariaethau yn ymwneud a threth ddatganoledig yn gweithredu , mae’r golled honno i’w diystyru neu’r niwed hwnnw i’w ddiystyru , ac eithrio i raddau’r swm sydd wedi ei feintioli , wrth wneud unrhyw ddyfarniad — 

en-gb	of whether or to what extent the repayment or discharge of an amount to the taxpayer would enrich the taxpayer , or
cy-gb	o ba un a fyddai neu i ba raddau y byddai ad-dalu swm i’r trethdalwr neu ei ryddhau ohono yn cyfoethogi’r trethdalwr , neu

en-gb	of whether or to what extent any enrichment of the taxpayer would be un j ust.
cy-gb	o ba un a fyddai neu i ba raddau y byddai unrhyw gyfoethogiad o ran y trethdalwr yn annheg.

en-gb	In subsection (2) " the quantified amount " means the amount (if any) which is shown by the taxpayer to constitute the amount that would appropriately compensate the taxpayer for loss or damage shown by the taxpayer to have resulted to the taxpayer from the ma k ing of the mista k en assumptions.
cy-gb	Yn is-adran (2) ystyr " y swm sydd wedi ei feintioli " yw’r swm (os o gwbl) y mae’r trethdalwr yn dangos ei fod y swm a fyddai’n digolledu’r trethdalwr yn briodol am golled neu niwed y dengys y trethdalwr iddo ddod i ran y trethdalwr yn sgil gwneud y rhagdybiaethau anghywir.

en-gb	The reference in subsection (2) to provisions relating to a devolved tax is a reference to any provisions of — 
cy-gb	Mae’r cyfeiriad yn is-adran (2) at ddarpariaethau sy’n ymwneud a threth ddatganoledig yn gyfeiriad at unrhyw ddarpariaethau — 

en-gb	any enactment or EU legislation (whether or not still in force) which relates to the devolved tax or to any matter connected with it , or
cy-gb	mewn unrhyw ddeddfiad neu ddeddfwriaeth yr UE (boed mewn grym o hyd ai peidio) sy’n berthnasol i’r dreth ddatganoledig neu i unrhyw fater sy’n gysylltiedig a hi , neu

en-gb	any notice published by WRA under or for the purposes of any such enactment.
cy-gb	mewn unrhyw hysbysiad a gyhoeddir gan ACC o dan neu at ddibenion unrhyw ddeddfiad o’r fath.

en-gb	reimbursement arrangements
cy-gb	trefniadau ta1u'n 61

en-gb	(1) The Welsh Ministers may by regulations ma k e provision for reimbursement arrangements made by any person to be disregarded for the purposes of section 64 except where the arrangements — 
cy-gb	(1) Caiff Gweinidogion Cymru wneud darpariaeth drwy reoliadau i drefniadau talu’n 6 l a wneir gan unrhyw berson gael eu diystyru at ddibenion adran 64 ac eithrio pan fo’r trefniadau — 

en-gb	contain such provision as may be prescribed by the regulations , and
cy-gb	yn cynnwys unrhyw ddarpariaeth a gaiff ei rhagnodi gan y rheoliadau , a

en-gb	are supported by such underta k ings to comply with the provisions of the arrangements as may be required by the regulations to be given to WRA.
cy-gb	wedi eu cefnogi gan unrhyw ymrwymiadau i gydymffurfio a darpariaethau’r trefniadau ag y bo’n ofynnol eu rhoi i ACC yn 6 l y rheoliadau.

en-gb	(2) In this section , " reimbursement arrangements " means any arrangements for the purposes of a claim under section 63 which — 
cy-gb	(2) Yn yr adran hon , ystyr " trefniadau talu’n 6 l " yw unrhyw drefniadau at ddibenion hawliad o dan adran 63 — 

en-gb	are made by any person for the purpose of securing that the person is not un j ustly enriched by the repayment or discharge of any amount in pursuance of the claim , and
cy-gb	a wneir gan unrhyw berson at ddiben sicrhau na chaiff y person ei gyfoethogi’n annheg yn sgil ad-dalu neu ryddhau unrhyw swm yn unol a’r hawliad , a

en-gb	provide for the reimbursement of persons who have for practical purposes borne the whole or any part of the cost of the original payment of that amount to WRA.
cy-gb	sy’n darparu ar gyfer talu’n 6 l i bersonau sydd at ddibenion ymarferol wedi ysgwyddo holl gost neu ran o gost y taliad gwreiddiol o’r swm hwnnw i ACC.

en-gb	(3) The provision that may be prescribed by regulations under this section to be contained in reimbursement arrangements includes in particular — 
cy-gb	(3) Mae’r ddarpariaeth a gaiff ei rhagnodi drwy reoliadau o dan yr adran hon ar gyfer ei chynnwys mewn trefniadau talu’n 6 l yn cynnwys yn benodol — 

en-gb	provision requiring a reimbursement for which the arrangements provide to be made within such period after the repayment to which it relates as may be specified in the regulations ; 
cy-gb	darpariaeth sy’n gwneud taliad yn 6 l o’r math a ddarperir ar ei gyfer yn y trefniadau yn ofynnol o fewn unrhyw gyfnod ar 6 l yr ad-daliad y mae’n ymwneud ag ef a bennir yn y rheoliadau ; 

en-gb	provision for the repayment of amounts to WRA where those amounts are not reimbursed in accordance with the arrangements ; 
cy-gb	darpariaeth ar gyfer ad-dalu symiau i ACC pan na fo’r symiau hynny yn cael eu talu’n 6 l yn unol a’r trefniadau ; 

en-gb	provision requiring interest paid by WRA on any amount repaid by it to be treated in the same way as that amount for the purposes of any requirement under the arrangements to ma k e reimbursement or to repay WRA ; 
cy-gb	darpariaeth sy’n ei gwneud yn ofynnol bod llog a delir gan ACC ar unrhyw swm a ad-delir ganddo i’w drin yn yr un ffordd a’r swm hwnnw at ddibenion unrhyw ofyniad o dan y trefniadau i dalu personau yn 6 l neu i ad-dalu ACC ; 

en-gb	provision requiring such records relating to the carrying out of the arrangements as may be described in the regulations to be k ept and produced to WRA.
cy-gb	darpariaeth sy’n ei gwneud yn ofynnol bod unrhyw gofnodion sy’n ymwneud a dilyn y trefniadau a ddisgrifir yn y rheoliadau yn cael eu cadw a’u darparu i ACC.

en-gb	(4) Regulations under this section may impose obligations on persons specified in the regulations — 
cy-gb	(4) Caiff rheoliadau o dan yr adran hon osod rhwymedigaethau ar bersonau a bennir yn y rheoliadau — 

en-gb	(a) to ma k e the repayments to WRA that they are required to ma k e in pursuance of any provisions contained in any reimbursement arrangements by virtue of subsection (3)(b) or (c) ; 
cy-gb	(a) i wneud yr ad-daliadau i ACC y mae’n ofynnol iddynt eu gwneud yn unol ag unrhyw ddarpariaethau sydd wedi eu cynnwys mewn unrhyw drefniadau talu’n 6 l yn rhinwedd is-adran (3)(b) neu (c) ; 

en-gb	(b) to comply with any requirements contained in any such arrangements by virtue of subsection (3)(d).
cy-gb	(b) i gydymffurfio ag unrhyw ofynion sydd wedi eu cynnwys mewn unrhyw drefniadau o’r fath yn rhinwedd is-adran (3)(d).

en-gb	(5) Regulations under this section may ma k e provision for the form and manner in which , and the times at which , underta k ings are to be given to WRA in accordance with the regulations and any such provision may allow for those matters to be determined by WRA in accordance with the regulations.
cy-gb	(5) Caiff rheoliadau o dan yr adran hon wneud darpariaeth ynghylch ym mha ffurf a modd , a phryd , y mae ymrwymiadau i’w rhoi i ACC yn unol a’r rheoliadau a chaiff unrhyw ddarpariaeth o’r fath ganiatau i ACC benderfynu ynghylch y materion hynny yn unol a’r rheoliadau.

en-gb	(6) Regulations under this section may ma k e provision for penalties where a person breaches an obligation imposed by virtue of subsection (4).
cy-gb	(6) Caiff rheoliadau o dan yr adran hon wneud darpariaeth ynghylch cosbau pan fo person yn torri rhwymedigaeth a osodir yn rhinwedd is-adran (4).

en-gb	(7) The regulations may in particular ma k e provision — 
cy-gb	(7) Caiff y rheoliadau wneud darpariaeth yn benodol — 

en-gb	about the circumstances in which liability to a penalty is incurred ; 
cy-gb	ynghylch yr amgylchiadau pan gyfyd rhwymedigaeth i gosb ; 

en-gb	about the amounts of penalties ; 
cy-gb	ynghylch symiau cosbau ; 

en-gb	for fixed penalties , daily penalties and penalties calculated by reference to the amount of repayments which the person would have been liable to ma k e to WRA if the obligation had been breached ; 
cy-gb	ar gyfer cosbau penodedig , cosbau dyddiol a chosbau a gyfrifir drwy gyfeirio at symiau’r ad-daliadau y byddai’r person wedi bod yn agored i’w gwneud i ACC pe byddai’r rhwymedigaeth wedi ei thorri ; 

en-gb	about the procedure for assessing penalties ; 
cy-gb	ynghylch y weithdrefn ar gyfer asesu cosbau ; 

en-gb	about reviews of or appeals against penalties ; 
cy-gb	ynghylch adolygiadau o gosbau neu apelau yn eu herbyn ; 

en-gb	about enforcing penalties.
cy-gb	ynghylch gorfodi cosbau.

en-gb	(8) B ut the regulations may not create criminal offences.
cy-gb	(8) Ond ni chaiff y rheoliadau greu troseddau.

en-gb	(9) Regulations made by virtue of subsection (6) may amend any enactment (including this Act).
cy-gb	(9) Caiff rheoliadau a wneir yn rhinwedd is-adran (6) ddiwygio unrhyw ddeddfiad (gan gynnwys y Ddeddf hon).

en-gb	(10) Regulations so made do not apply to a failure beginning before the day on which the regulations come into force.
cy-gb	(10) Nid yw rheoliadau a wneir felly yn gymwys i fethiant sy’n dechrau cyn y diwrnod y daw’r rheoliadau i rym.

en-gb	67 Cases in which W RA need not give effect to a claim
cy-gb	67 A chosion pan na fo angen i A CC roi effaith i hawliad

en-gb	(1) WRA need not give effect to a claim for relief made under section 63 if , or to the extent that , the claim falls within a case described in this section.
cy-gb	(1) Nid oes angen i ACC roi effaith i hawliad am ymwared a wneir o dan adran 63 os yw’r hawliad yn dod o fewn achos a ddisgrifir yn yr adran hon , neu i’r graddau y mae’n gwneud hynny.

en-gb	(2) Case 1 is where the amount of a devolved tax paid , or liable to be paid , is excessive because of — 
cy-gb	(2) Achos 1 yw pan fo’r swm o dreth ddatganoledig a dalwyd , neu sy’n agored i’w dalu , yn ormodol oherwydd — 

en-gb	a mista k e in a claim , or
cy-gb	camgymeriad mewn hawliad , neu

en-gb	a mista k e consisting of ma k ing , or failing to ma k e , a claim.
cy-gb	camgymeriad o ran gwneud hawliad , neu fethu a gwneud hawliad.

en-gb	(3) Case 2 is where the claimant is or will be able to see k relief by ta k ing other steps under this Part.
cy-gb	(3) Achos 2 yw pan fo’r hawlydd yn gallu ceisio ymwared drwy gymryd camau eraill o dan y Rhan hon , neu pan fydd yn gallu gwneud hynny.

en-gb	(4) Case 3 is where the claimant — 
cy-gb	(4) Achos 3 yw — 

en-gb	could have sought relief by ta k ing such steps within a period that has now expired , and
cy-gb	pan allai’r hawlydd fod wedi ceisio ymwared drwy gymryd camau o’r fath o fewn cyfnod sydd wedi dod i ben erbyn hyn , a

en-gb	k new or ought reasonably to have k nown , before the end of that period , that such relief was available. 
cy-gb	pan wyddai’r hawlydd neu pan ddylai’n rhesymol fod wedi gwybod , cyn diwedd y cyfnod hwnnw , bod ymwared o’r fath ar gael.

en-gb	(5) Case 4 is where the claim is made on grounds that — 
cy-gb	(5) Achos 4 yw pan wneir yr hawliad ar seiliau — 

en-gb	have been put to the tribunal in the course of an appeal by the claimant relating to the amount paid or liable to be paid , or
cy-gb	sydd wedi eu rhoi gerbron y tribiwnlys yn ystod apel gan yr hawlydd sy’n ymwneud a’r swm a dalwyd neu’r swm sy’n agored i’w dalu , neu

en-gb	have been put to WRA in the course of a review by the claimant relating to the amount paid or liable to be paid that is treated as having been determined by the tribunal by virtue of section 184.
cy-gb	sydd wedi eu rhoi gerbron ACC yn ystod adolygiad gan yr hawlydd sy’n ymwneud a’r swm a dalwyd neu’r swm sy’n agored i’w dalu , sy’n cael ei drin fel pe bai wedi ei ddyfarnu gan y tribiwnlys yn rhinwedd adran 184.

en-gb	(6) Case 5 is where the claimant k new , or ought reasonably to have k nown , of the grounds for the claim before the latest of the following — 
cy-gb	(6) Achos 5 yw pan wyddai’r hawlydd , neu pan ddylai’n rhesymol fod wedi gwybod , am y seiliau ar gyfer yr hawliad cyn y diweddaraf o’r canlynol — 

en-gb	the day on which a relevant appeal in the course of which the ground could have been put forward was determined by the tribunal (or is treated as having been so determined) ; 
cy-gb	y diwrnod pan ddyfarnodd y tribiwnlys ynghylch apel berthnasol y gellid bod wedi cyflwyno’r sail fel rhan ohoni (neu’r dyddiad y mae i’w thrin fel pe bai wedi ei dyfarnu felly) ; 

en-gb	the day on which the claimant withdrew a relevant appeal to the tribunal ; 
cy-gb	y diwrnod pan dynnodd yr hawlydd apel berthnasol i’r tribiwnlys yn 6l ; 

en-gb	the end of the period in which the claimant was entitled to ma k e a relevant appeal to the tribunal.
cy-gb	diwedd y cyfnod pan oedd gan yr hawlydd hawl i wneud apel berthnasol i’r tribiwnlys.

en-gb	(7) In subsection (6) , "relevant appeal" means an appeal by the claimant relating to the amount paid or liable to be paid.
cy-gb	(7) Yn is-adran (6) , ystyr "apel berthnasol" yw apel gan yr hawlydd sy’n ymwneud a’r swm a dalwyd neu’r swm sy’n agored i’w dalu.

en-gb	(8) Case 6 is where the amount in question was paid or is liable to be paid — 
cy-gb	(8) Achos 6 yw pan dalwyd y swm o dan sylw neu pan fo’n agored i’w dalu — 

en-gb	in consequence of proceedings enforcing the payment of that amount brought against the claimant by WRA , or
cy-gb	o ganlyniad i achos sy’n gorfodi talu’r swm hwnnw a ddygwyd yn erbyn yr hawlydd gan ACC , neu

en-gb	in accordance with an agreement between the claimant and WRA settling such proceedings.
cy-gb	yn unol a chytundeb rhwng yr hawlydd ac ACC sy’n setlo achos o’r fath.

en-gb	the amount paid , or liable to be paid , is excessive by reason of a mista k e in calculating the claimant's liability to devolved tax , and
cy-gb	pan fo’r swm a dalwyd , neu’r swm sy’n agored i’w dalu , yn ormodol oherwydd camgymeriad wrth gyfrifo rhwymedigaeth yr hawlydd i dreth ddatganoledig , a

en-gb	the mista k e occurred because liability was calculated in accordance with the practice generally prevailing at the time.
cy-gb	pan wnaed y camgymeriad oherwydd bod rhwymedigaeth wedi ei chyfrifo yn unol a’r arfer a oedd yn bodoli’n gyffredinol ar y pryd.

en-gb	(10) Case 7 does not apply where the amount paid , or liable to be paid , is devolved tax which has been charged contrary to EU law.
cy-gb	(10) Nid yw achos 7 yn gymwys pan fo’r swm a dalwyd , neu’r swm sy’n agored i’w dalu , yn dreth ddatganoledig sydd wedi ei chodi’n groes i gyfraith yr U E .

en-gb	(11) F or the purposes of subsection (10) , an amount of devolved tax is charged contrary to EU law if , in the circumstances in question , the charge to devolved tax is contrary to — 
cy-gb	(11) At ddibenion is-adran (10) , caiff swm o dreth ddatganoledig ei chodi’n groes i gyfraith yr U E os yw’r dreth ddatganoledig a godir , yn yr amgylchiadau o dan sylw , yn groes i — 

en-gb	the provisions relating to the free movement of goods , persons , services and capital in Titles II and IV of Part 3 of the Treaty on the F unctioning of the European Union , or
cy-gb	y darpariaethau sy’n ymwneud a rhydd symudiad nwyddau , personau , gwasanaethau a chyfalaf yn Nheitlau II a IV o Ran 3 o’r Cytuniad ar Weithrediad yr Undeb E wropeaidd , neu

en-gb	the provisions of any subsequent treaty replacing the provisions mentioned in paragraph (a).
cy-gb	darpariaethau unrhyw gytuniad dilynol sy’n disodli’r darpariaethau a grybwyllir ym mharagraff (a).

en-gb	68 Making claims
cy-gb	68 Gwneud hawliadau

en-gb	(1) A claim under section 62 or 63 must be made in such form as WRA may determine.
cy-gb	(1) Rhaid gwneud hawliad o dan adran 62 neu 63 ar unrhyw ffurf a bennir gan ACC.

en-gb	(2) The form of claim must provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the claimant's information and belief.
cy-gb	(2) Rhaid i’r ffurflen hawlio ddarparu ar gyfer datganiad i’r perwyl bod yr holl fanylion a roddwyd ar y ffurflen wedi eu datgan yn gywir hyd eithaf gwybodaeth a chred yr hawlydd.

en-gb	(3) The form of claim may require — 
cy-gb	(3) Caiff y ffurflen hawlio wneud y canlynol yn ofynnol — 

en-gb	a statement of the amount of devolved tax that will be required to be discharged or repaid in order to give effect to the claim ; 
cy-gb	datganiad o’r swm o dreth ddatganoledig y bydd yn ofynnol ei ryddhau neu ei ad-dalu er mwyn rhoi effaith i’r hawliad ; 

en-gb	such information as is reasonably required for the purpose of determining whether and , if so , the extent to which the claim is correct ; 
cy-gb	unrhyw wybodaeth sy’n rhesymol ofynnol at ddiben penderfynu a yw’r hawliad yn gywir , ac os felly , i ba raddau y mae’n gywir ; 

en-gb	the delivery with the claim of such statements and documents , relating to the information contained in the claim , as are reasonably required for the purpose mentioned in paragraph (b).
cy-gb	darparu gyda’r hawliad unrhyw ddatganiadau a dogfennau , sy’n ymwneud a’r wybodaeth sydd wedi ei chynnwys yn yr hawliad , sy’n rhesymol ofynnol at y diben a grybwyllir ym mharagraff (b).

en-gb	(4) A claim for repayment of devolved tax may not be made unless the claimant has documentary evidence that the devolved tax has been paid.
cy-gb	(4) Ni chaniateir hawlio ad-daliad o dreth ddatganoledig oni bai bod gan yr hawlydd dystiolaeth ddogfennol bod y dreth ddatganoledig wedi ei thalu.

en-gb	(5) A claim under section 63 may not be made by being included in a tax return.
cy-gb	(5) Ni chaniateir gwneud hawliad o dan adran 63 drwy ei gynnwys mewn ffurflen dreth.

en-gb	(1) A person ma k ing a claim under section 62 or 63 must — 
cy-gb	(1) Rhaid i berson sy’n gwneud hawliad o dan adran 62 neu 63 — 

en-gb	have k ept any records that are needed to enable the person to ma k e a correct and complete claim , and
cy-gb	bod wedi cadw unrhyw gofnodion y mae eu hangen er mwyn galluogi’r person i wneud hawliad cywir a chyflawn , a

en-gb	(2) The records must be preserved until the latest of the following — 
cy-gb	(2) Rhaid storio’r cofnodion yn ddiogel hyd yr olaf o’r canlynol — 

en-gb	(except where paragraph (b) or (c) applies) the end of the period of 12 months beginning with the day on which the claim was made ; 
cy-gb	(ac eithrio pan fo paragraff (b) neu (c) yn gymwys) diwedd y cyfnod o 12 mis sy’n dechrau a’r diwrnod y gwnaed yr hawliad ; 

en-gb	where there is an enquiry into the claim , or into an amendment of the claim , the day on which the enquiry is completed ; 
cy-gb	pan fo ymholiad i’r hawliad , neu i ddiwygiad i’r hawliad , y diwrnod y cwblheir yr ymholiad ; 

en-gb	where the claim is amended and there is no enquiry into the amendment , the day on which WRA ceases to have power to enquire into the amendment.
cy-gb	pan fo’r hawliad wedi ei ddiwygio ac nad oes ymholiad i’r diwygiad , y diwrnod pan fo pArer ACC i gynnal ymholiad i’r diwygiad yn dod i ben.

en-gb	provide that the records required to be k ept and preserved under this section include , or do not include , records of a description prescribed by the regulations ; 
cy-gb	darparu bod y cofnodion y mae’n ofynnol eu cadw a’u storio’n ddiogel o dan yr adran hon yn cynnwys cofnodion o ddisgrifiad a ragnodir gan y rheoliadau , neu ddarparu nad ydynt yn cynnwys cofnodion o’r fath ; 

en-gb	(4) Regulations under this section may ma k e provision by reference to things specified in a notice published by WRA in accordance with the regulations (and not withdrawn by a subsequent notice).
cy-gb	(4) Caiff rheoliadau o dan yr adran hon wneud darpariaeth drwy gyfeirio at bethau a bennir mewn hysbysiad a gyhoeddir gan ACC yn unol a’r rheoliadau (ac nad yw wedi ei dynnu’n 6l gan hysbysiad dilynol).

en-gb	(5) "Supporting documents" includes accounts , boo k s , deeds , contracts , vouchers and receipts.
cy-gb	(5) Mae "dogfennau ategol" yn cynnwys cyfrifon , llyfrau , gweithredoedd , contractau , talebau a derbynebau.

en-gb	The duty under section 69 to preserve records may be satisfied — 
cy-gb	Caiff y ddyletswydd o dan adran 69 i storio cofnodion yn ddiogel ei bodloni — 

en-gb	by preserving the information contained in them in any form and by any means , sub j ect to any conditions or exceptions prescribed by regulations made by the Welsh Ministers.
cy-gb	drwy storio’r wybodaeth sydd ynddynt yn ddiogel ar unrhyw ffurf ac mewn unrhyw fodd , yn ddarostyngedig i unrhyw amodau neu eithriadau a ragnodir drwy reoliadau a wneir gan Weinidogion Cymru.

en-gb	7 1 A mendment of claim by claimant
cy-gb	7 1 H awlydd yn diwygio hawliad

en-gb	A person who has made a claim under section 62 or 63 may amend the claim by giving notice to WRA.
cy-gb	Caiff person sydd wedi gwneud hawliad o dan adran 62 neu 63 ddiwygio’r hawliad drwy roi hysbysiad i ACC.

en-gb	No such amendment may be made — 
cy-gb	Ni chaniateir gwneud diwygiad o’r fath — 

en-gb	more than 12 months after the day on which the claim was made , or
cy-gb	dros 12 mis ar 6l y diwrnod y gwnaed yr hawliad , neu

en-gb	if WRA issues a notice under section 74 , during the period — 
cy-gb	os yw ACC yn dyroddi hysbysiad o dan adran 74 , yn ystod y cyfnod — 

en-gb	beginning with the day on which the notice is issued , and
cy-gb	sy’n dechrau a’r diwrnod y dyroddir yr hysbysiad , a

en-gb	ending with the day on which the enquiry under that section is completed.
cy-gb	sy’n dod i ben a’r diwrnod y caiff yr ymholiad o dan yr adran honno ei gwblhau.

en-gb	7 2 Correction of claim by W RA 
cy-gb	7 2 A CC yn cywiro hawliad

en-gb	(1) WRA may by issuing notice to the claimant amend a claim so as to correct obvious errors or omissions in the claim (whether errors of principle , arithmetical mista k es or otherwise).
cy-gb	(1) Caiff ACC ddiwygio hawliad drwy ddyroddi hysbysiad i’r hawlydd er mwyn cywiro gwallau neu hepgoriadau amlwg yn yr hawliad (boed wallau o ran egwyddor , camgymeriadau rhifyddol neu fel arall).

en-gb	(2) No such correction may be made — 
cy-gb	(2) Ni chaniateir gwneud cywiriad o’r fath — 

en-gb	beginning with the day on which notice is issued , and
cy-gb	sy’n dechrau a’r diwrnod y dyroddir hysbysiad , a

en-gb	(3) A correction under this section has no effect if , within the period of 3 months beginning with the day following that on which the notice of correction is issued , the claimant gives a notice to WRA re j ecting the correction.
cy-gb	(3) Nid oes unrhyw effaith i gywiriad o dan yr adran hon os yw’r hawlydd , o fewn y cyfnod o 3 mis sy’n dechrau a’r diwrnod yn dilyn y diwrnod y dyroddir hysbysiad am y cywiriad , yn rhoi hysbysiad i ACC yn gwrthod y cywiriad.

en-gb	73 Giving effect to claims and amendments
cy-gb	73 R hoi effaith i hawliadau a diwygiadau

en-gb	(1) As soon as practicable after a claim is made , amended or corrected — 
cy-gb	(1) Cyn gynted ag y bo’n ymarferol ar 6l i hawliad gael ei wneud , ei ddiwygio neu ei gywiro — 

en-gb	WRA must issue notice of its decision to the claimant , and
cy-gb	rhaid i ACC ddyroddi hysbysiad am ei benderfyniad i’r hawlydd , a

en-gb	where WRA decides to give effect to the claim or amendment (whether in part or in full) , it must do so by discharge or repayment of devolved tax.
cy-gb	pan fo ACC yn penderfynu rhoi effaith i’r hawliad neu’r diwygiad (boed yn rhannol neu’n llawn) , rhaid iddo wneud hynny drwy ryddhau’r hawlydd o dreth ddatganoledig neu ei had-dalu iddo.

en-gb	(2) Where WRA enquires into a claim or amendment — 
cy-gb	(2) Pan fo ACC yn gwneud ymholiad ynghylch hawliad neu ddiwygiad — 

en-gb	subsection (1) does not apply until a closure notice is issued under section 75 , and then it applies sub j ect to section 77 , but
cy-gb	nid yw is-adran (1) yn gymwys hyd oni ddyroddir hysbysiad cau o dan adran 75 , ac yna mae’n gymwys yn ddarostyngedig i adran 77 , ond

en-gb	WRA may at any time before then give effect to the claim or amendment , on a provisional basis , to such extent as it thin k s fit.
cy-gb	caiff ACC roi effaith i’r hawliad neu’r diwygiad unrhyw bryd cyn hynny , ar sail dros dro , i unrhyw raddau y mae’n eu hystyried yn briodol.

en-gb	WRA may enquire into a person ' s claim or amendment of a claim if it issues to the claimant notice of its intention to do so (a " notice of enquiry " ) before the end of the period of 12 months beginning with the day after the day on which the claim or amendment was made.
cy-gb	Caiff ACC wneud ymholiad i hawliad person neu i’w ddiwygiad o hawliad os yw’n dyroddi hysbysiad i’r hawlydd o’i fwriad i wneud hynny ( " hysbysiad ymholiad " ) cyn diwedd y cyfnod o 12 mis sy’n dechrau a’r diwrnod ar 6 l y diwrnod y gwnaed yr hawliad neu’r diwygiad.

en-gb	A claim or amendment that has been the sub j ect of one notice of enquiry may not be the sub j ect of another.
cy-gb	Ni chaiff hawliad neu ddiwygiad a fu’n destun un hysbysiad ymholiad fod yn destun un arall.

en-gb	(1) An enquiry is completed when WRA issues a notice (a " closure notice " ) to the claimant stating — 
cy-gb	(1) Mae ymholiad wedi ei gwblhau pan fydd ACC yn dyroddi hysbysiad ( " hysbysiad cau " ) i’r hawlydd yn datgan — 

en-gb	state that in the opinion of WRA no amendment of the claim is required , or
cy-gb	datgan nad oes angen diwygio’r hawliad ym marn ACC , neu

en-gb	if in WRA ' s opinion the claim is insufficient or excessive , amend the claim so as to ma k e good or eliminate the deficiency or excess.
cy-gb	os yw’r hawliad yn annigonol neu’n ormodol ym marn ACC , diwygio’r hawliad er mwyn gwneud iawn am y diffyg neu’r gormodedd , neu ddileu’r diffyg neu’r gormodedd.

en-gb	(3) In the case of an enquiry into an amendment of a claim , subsection (2)(b) applies only so far as the deficiency or excess is attributable to the amendment.
cy-gb	(3) Yn achos ymholiad i ddiwygiad o hawliad , nid yw is-adran (2)(b) yn gymwys ond i’r graddau y gellir priodoli’r diffyg neu’r gormodedd i’r diwygiad.

en-gb	The claimant may ma k e an application to the tribunal for a direction that a closure notice is to be issued within a specified period.
cy-gb	Caiff yr hawlydd wneud cais i’r tribiwnlys am gyfarwyddyd bod hysbysiad cau i’w ddyroddi o fewn cyfnod penodedig.

en-gb	The tribunal must give a direction unless satisfied that WRA has reasonable grounds for not issuing a closure notice within the specified period.
cy-gb	Rhaid i’r tribiwnlys roi cyfarwyddyd oni bai ei fod yn fodlon bod gan ACC seiliau rhesymol dros beidio a dyroddi hysbysiad cau o fewn y cyfnod penodedig.

en-gb	77 Giving effect to amendments under section 75
cy-gb	77 R hoi effaith i ddiwygiadau o dan adran 75

en-gb	(1) Within 30 days after the day on which a notice under section 75(2)(b) is issued WRA must give effect to the amendment by ma k ing such ad j ustment as may be necessary , whether — 
cy-gb	(1) Rhaid i ACC , o fewn 30 o ddiwrnodau ar 6 l y diwrnod y dyroddir hysbysiad o dan adran 75(2)(b) roi effaith i’r diwygiad drwy wneud unrhyw addasiad a all fod yn angenrheidiol , boed — 

en-gb	by way of assessment on the claimant , or
cy-gb	ar ffurf asesiad o’r hawlydd , neu

en-gb	by discharge or repayment of devolved tax.
cy-gb	drwy ad-dalu treth ddatganoledig neu ryddhau’r hawlydd ohoni.

en-gb	(2) An assessment made under subsection (1) is not out of time if it is made within the time mentioned in that subsection.
cy-gb	(2) Nid yw asesiad a wneir o dan is-adran (1) oddi allan i’r cyfnod os caiff ei wneud o fewn y cyfnod a grybwyllir yn yr is-adran honno.

en-gb	78 T ime limit for making claims
cy-gb	78 Terfyn amser ar gyfer gwneud hawliadau

en-gb	A claim under section 62 or 63 must be made within the period of 4 years beginning with the day after the filing date for the tax return to which the payment by way of devolved tax , or the assessment or determination , relates.
cy-gb	Rhaid i hawliad o dan adran 62 neu 63 gael ei wneud o fewn y cyfnod o 4 blynedd sy’n dechrau a’r diwrnod ar 6l dyddiad ffeilio’r ffurflen dreth y mae’r taliad ar ffurf treth ddatganoledig , neu’r asesiad neu’r dyfarniad , yn ymwneud a hi.

en-gb	79 T he claimant:
cy-gb	79 Yr hawlydd:

en-gb	(1) This section is about the application of section 63 in a case where either — 
cy-gb	(1) Mae’r adran hon yn ymwneud a chymhwyso adran 63 mewn achos pan fo naill ai — 

en-gb	(in a case falling within section 63(1)(a)) the person paid the amount in question in the capacity of a partner in a partnership , or
cy-gb	(mewn achos sy’n dod o fewn adran 63(1)(a)) y person wedi talu’r swm o dan sylw yn rhinwedd y ffaith ei fod yn bartner mewn partneriaeth , neu

en-gb	(in a case falling within section 63(1)(b)) the assessment was made on , or the determination related to the liability of , the person in such a capacity.
cy-gb	(mewn achos sy’n dod o fewn adran 63(1)(b)) yr asesiad wedi ei wneud o’r person yn y rhinwedd honno , neu’r dyfarniad yn ymwneud a’i rwymedigaeth yn y rhinwedd honno.

en-gb	(2) In such a case , only a relevant person who has been nominated to do so by all of the relevant persons may ma k e a claim under section 63 in respect of the amount in question.
cy-gb	(2) Mewn achos o’r fath , dim ond person perthnasol sydd wedi ei enwebu i wneud hynny gan yr holl bersonau perthnasol a gaiff wneud hawliad o dan adran 63 mewn perthynas a’r swm o dan sylw.

en-gb	(3) The relevant persons are the persons who would have been liable as partners to pay the amount in question had the payment been due or (in a case falling within section 63(1)(b)) had the assessment or determination been correctly made.
cy-gb	(3) Y personau perthnasol yw’r personau a fyddai wedi bod yn agored fel partneriaid i dalu’r swm o dan sylw pe byddai’r taliad wedi bod yn ddyledus neu (mewn achos sy’n dod o fewn adran 63(1)(b)) pe byddai’r asesiad neu’r dyfarniad wedi ei wneud yn gywir.

en-gb	80 A ssessment of claimant in connection with claim
cy-gb	80 A sesiad o hawlydd mewn cysylltiad a hawliad

en-gb	a claim is made under section 63 , 
cy-gb	pan wneir hawliad o dan adran 63 , 

en-gb	the grounds for giving effect to the claim also provide grounds for a WRA assessment on the claimant in respect of the devolved tax , and
cy-gb	pan fo’r seiliau ar gyfer rhoi effaith i’r hawliad hefyd yn rhoi seiliau ar gyfer asesiad ACC o’r hawlydd mewn perthynas a’r dreth ddatganoledig , ac

en-gb	such an assessment could be made but for a relevant restriction.
cy-gb	pe gellid gwneud asesiad o’r fath oni bai am gyfyngiad perthnasol.

en-gb	(2) In a case falling within section 79(1)(a) or (b) , the reference to the claimant in subsection (1)(b) of this section includes any relevant person (as defined in section 79(3)).
cy-gb	(2) Mewn achos sy’n dod o fewn adran 79(1)(a) neu (b) , mae’r cyfeiriad at yr hawlydd yn is-adran (1)(b) o’r adran hon yn cynnwys unrhyw berson perthnasol (fel y’i diffinnir yn adran 79(3)).

en-gb	(3) The following are relevant restrictions — 
cy-gb	(3) Mae’r canlynol yn gyfyngiadau perthnasol — 

en-gb	the end of a time limit for ma k ing a WRA assessment.
cy-gb	terfyn amser ar gyfer gwneud asesiad ACC yn dod i ben.

en-gb	(4) Where this section applies — 
cy-gb	(4) Pan fo’r adran hon yn gymwys — 

en-gb	the relevant restrictions are to be disregarded , and
cy-gb	mae’r cyfyngiadau perthnasol i’w diystyru , a

en-gb	the WRA assessment is not out of time if it is made before the final determination of the claim.
cy-gb	nid yw asesiad ACC oddi allan i’r cyfnod os caiff ei wneud cyn dyfarnu’n derfynol ar yr hawliad.

en-gb	(5) A claim is not finally determined until — 
cy-gb	(5) Nid yw hawliad wedi ei ddyfarnu’n derfynol — 

en-gb	the claim , or
cy-gb	hyd na ellir amrywio’r hawliad mwyach , neu

en-gb	the amount to which it relates , can no longer be varied (whether on review , appeal or otherwise).
cy-gb	hyd na ellir amrywio’r swm y mae’n berthnasol iddo mwyach , (boed drwy adolygiad , drwy apl neu fel arall).

en-gb	8 1 Contract settlements
cy-gb	8 1 Setliadau contract

en-gb	(1) In section 63(1)(a) , the reference to an amount paid by a person by way of devolved tax includes an amount paid by a person under a contract settlement in connection with devolved tax believed to be payable.
cy-gb	(1) Mae’r cyfeiriad yn adran 63(1)(a) at swm o dreth ddatganoledig a dalwyd gan berson yn cynnwys swm a dalwyd gan berson o dan setliad contract mewn cysylltiad a threth ddatganoledig y credwyd ei bod yn daladwy.

en-gb	(2) The following provisions apply if the person who paid the amount under the contract settlement ( " the payer " ) and the person by whom the devolved tax was payable ( " the taxpayer " ) are not the same person.
cy-gb	(2) Mae’r darpariaethau a ganlyn yn gymwys os nad yr un person yw’r person a dalodd y swm o dan y setliad contract ( " y talwr " ) a’r person yr oedd y dreth ddatganoledig yn daladwy ganddo ( " y trethdalwr " ).

en-gb	(3) In relation to a claim under section 63 in respect of that amount — 
cy-gb	(3) Mewn perthynas a hawliad o dan adran 63 mewn cysylltiad a’r swm hwnnw — 

en-gb	the references to the claimant in section 67(5) , (6) and (8) have effect as if they included the taxpayer , and
cy-gb	mae’r cyfeiriadau at yr hawlydd yn adran 67(5) , (6) ac (8) yn cael effaith fel pe baent yn cynnwys y trethdalwr , a

en-gb	the references to the claimant in sections 67(9) and 80(1)(b) have effect as if they were references to the taxpayer.
cy-gb	mae’r cyfeiriadau at yr hawlydd yn adrannau 67(9) a 80(1)(b) yn cael effaith fel pe baent yn gyfeiriadau at y trethdalwr.

en-gb	(4) In relation to a claim under section 63 in respect of that amount , references to devolved tax in sections 68 , 73 and 77 include the amount paid under the contract settlement.
cy-gb	(4) Mewn perthynas a hawliad o dan adran 63 mewn cysylltiad a’r swm hwnnw , mae cyfeiriadau at dreth ddatganoledig yn adrannau 68 , 73 a 77 yn cynnwys y swm a dalwyd o dan y setliad contract.

en-gb	(5) Where the grounds for giving effect to a claim by the payer in respect of the amount also provide grounds for a WRA assessment on the taxpayer in respect of the devolved tax — 
cy-gb	(5) Pan fo’r seiliau dros roi effaith i hawliad gan y talwr mewn cysylltiad a’r swm hefyd yn rhoi seiliau ar gyfer asesiad ACC o’r trethdalwr mewn cysylltiad a’r dreth ddatganoledig — 

en-gb	WRA may set any amount repayable to the payer as a result of the claim against any amount payable by the taxpayer as a result of the assessment , and
cy-gb	caiff ACC osod unrhyw swm sydd i’w ad-dalu i’r talwr o ganlyniad i’r hawliad yn erbyn unrhyw swm sy’n daladwy gan y trethdalwr o ganlyniad i’r asesiad , a

en-gb	(b) the obligations of WRA and the taxpayer are discharged to the extent of the set-off.
cy-gb	mae rhwymedigaethau ACC a’r trethdalwr wedi eu cyflawni i raddau’r gwrthgyfrif.

en-gb	INVESTI G ATORY POWERS OF WRA
cy-gb	PWERAU YMCHWILIO ACC

en-gb	8 2 Overview of P art
cy-gb	8 2 Trosolwg o'r R han

en-gb	This Part is arranged as follows — 
cy-gb	Mae’r Rhan hon wedi ei threfnu fel a ganlyn — 

en-gb	Chapter 2 sets out WRA ' s investigatory powers in relation to information and documents , 
cy-gb	mae Pennod 2 yn nodi pwerau ymchwilio ACC mewn perthynas a gwybodaeth a dogfennau , 

en-gb	Chapter 3 sets out restrictions on the powers in Chapter 2 , 
cy-gb	mae Pennod 3 yn nodi cyfyngiadau ar y pwerau sydd ym Mhennod 2 , 

en-gb	Chapter 4 sets out WRA ' s investigatory powers in relation to premises and other property , 
cy-gb	mae Pennod 4 yn nodi pwerau ymchwilio ACC mewn perthynas a mangreoedd ac eiddo arall , 

en-gb	Chapter 5 sets out further investigatory powers , 
cy-gb	mae Pennod 5 yn nodi pwerau ymchwilio pellach , 

en-gb	Chapter 6 sets out offences in relation to information notices , and
cy-gb	mae Pennod 6 yn nodi troseddau mewn perthynas a hysbysiadau gwybodaeth , ac

en-gb	(f) Chapter 7 is about reviews and appeals against certain tribunal approvals of information notices and inspections.
cy-gb	(f) mae Pennod 7 yn ymwneud ag adolygiadau ac apelau yn erbyn cymeradwyaeth benodol gan y tribiwnlys i hysbysiadau gwybodaeth ac archwiliadau.

en-gb	(1) In this Act , " information notice " means — 
cy-gb	(1) Yn y Ddeddf hon , ystyr " hysbysiad gwybodaeth " yw — 

en-gb	a taxpayer notice under section 86 , 
cy-gb	hysbysiad trethdalwr o dan adran 86 , 

en-gb	a third party notice under section 87 , 
cy-gb	hysbysiad trydydd parti o dan adran 87 , 

en-gb	an unidentified third party notice under section 89 , 
cy-gb	hysbysiad trydydd parti anhysbys o dan adran 89 , 

en-gb	an identification notice under section 92 , or
cy-gb	hysbysiad adnabod o dan adran 92 , neu

en-gb	a debtor contact notice under section 93.
cy-gb	hysbysiad cyswllt dyledwr o dan adran 93.

en-gb	(2) An information notice may either specify or describe the information or documents to be provided or produced.
cy-gb	(2) Caiff hysbysiad gwybodaeth naill ai bennu neu ddisgrifio’r wybodaeth neu’r dogfennau sydd i’w darparu neu eu cyflwyno.

en-gb	(3) If an information notice is issued with the approval of the tribunal , the notice must state that fact.
cy-gb	(3) Os dyroddir hysbysiad gwybodaeth gyda chymeradwyaeth y tribiwnlys , rhaid i’r hysbysiad ddatgan hynny.

en-gb	84 Meaning of "tax position"
cy-gb	84 Ystyr "sefyllfa dreth"

en-gb	(1) In this Part , " tax position ", in relation to a person , means the person ' s position as regards any devolved tax , including the person ' s position as regards — 
cy-gb	(1) Yn y Rhan hon , ystyr " sefyllfa dreth ", mewn perthynas a pherson , yw sefyllfa’r person o ran unrhyw dreth ddatganoledig , gan gynnwys sefyllfa’r person o ran — 

en-gb	past , present and future liability to pay any devolved tax , 
cy-gb	rhwymedigaeth yn y gorffennol , ar hyn o bryd ac yn y dyfodol , i dalu unrhyw dreth ddatganoledig , 

en-gb	penalties , interest (including interest on penalties) and other amounts that have been paid , or are or may be payable , by or to the person in connection with any devolved tax , and
cy-gb	cosbau , llog (gan gynnwys llog ar gosbau) a symiau eraill a dalwyd , neu sy’n daladwy neu a all fod yn daladwy , gan y person neu i’r person mewn cysylltiad ag unrhyw dreth ddatganoledig , ac

en-gb	claims or notices that have been or may be made or given in connection with the person ' s liability to pay any devolved tax , 
cy-gb	hawliadau neu hysbysiadau a wnaed neu a roddwyd , neu y gellir eu gwneud neu eu rhoi , mewn cysylltiad a rhwymedigaeth y person i dalu unrhyw dreth ddatganoledig , 

en-gb	and references to a person ' s position as regards a particular devolved tax (however expressed) are to be interpreted accordingly.
cy-gb	ac mae cyfeiriadau at sefyllfa person o ran treth ddatganoledig benodol (sut bynnag y’u mynegir) i’w dehongli yn unol a hynny.

en-gb	(2) References in this Part to the tax position of a person include references to the tax position of — 
cy-gb	(2) Mae cyfeiriadau yn y Rhan hon at sefyllfa dreth person yn cynnwys cyfeiriadau at sefyllfa dreth — 

en-gb	an individual who has died , and
cy-gb	unigolyn sydd wedi marw , a

en-gb	a body corporate or unincorporated association that has ceased to exist.
cy-gb	corff corfforaethol neu gymdeithas anghorfforedig sydd wedi peidio a bod.

en-gb	(3) References in this Part to a person ' s tax position refer to the person ' s tax position at any time or in relation to any period , unless otherwise stated.
cy-gb	(3) Mae cyfeiriadau yn y Rhan hon at sefyllfa dreth person yn cyfeirio at sefyllfa dreth y person unrhyw bryd neu o ran unrhyw gyfnod , oni nodir i’r gwrthwyneb.

en-gb	(4) References to chec k ing a person ' s tax position include references to carrying out an investigation or ma k ing an enquiry of any k ind.
cy-gb	(4) Mae cyfeiriadau at wirio sefyllfa dreth person yn cynnwys cyfeiriadau at gynnal ymchwiliad neu at wneud ymholiad o unrhyw fath.

en-gb	85 Meaning of "carrying on a business"
cy-gb	85 Ystyr "rhedeg busnes"

en-gb	(1) In this Part , references to carrying on a business include — 
cy-gb	(1) Mae cyfeiriadau yn y Rhan hon at redeg busnes yn cynnwys — 

en-gb	carrying on any activity for the purposes of generating income from land (wherever situated) , 
cy-gb	cyflawni unrhyw weithgaredd at ddibenion creu incwm o dir (ble bynnag y’i lleolir) , 

en-gb	carrying on a profession , 
cy-gb	dilyn proffesiwn , 

en-gb	the activities of a charity , and
cy-gb	gweithgareddau elusen , a

en-gb	the activities of a local authority or any other public authority.
cy-gb	gweithgareddau awdurdod lleol neu unrhyw awdurdod cyhoeddus arall.

en-gb	(2) The Welsh Ministers may by regulations provide that for the purposes of this Part — 
cy-gb	(2) Caiff Gweinidogion Cymru ddarparu drwy reoliadau bod — 

en-gb	the carrying on of a specified activity , or
cy-gb	cyflawni gweithgaredd penodedig , neu

en-gb	the carrying on of any activity , or a specified activity , by a specified person , is or is not to be treated as the carrying on of a business.
cy-gb	cyflawni unrhyw weithgaredd , neu weithgaredd penodedig , gan berson penodedig , i’w drin fel pe bai’n gyfystyr a rhedeg busnes , neu nad yw i’w drin felly , at ddibenion y Rhan hon.

en-gb	(3) In this Act , " charity " has the meaning given by Part 1 of Schedule 6 to the F inance Act 2010 (c.
cy-gb	(3) Yn y Ddeddf hon , mae i " elusen " yr ystyr a roddir i " charity " gan Ran 1 o Atodlen 6 i Ddeddf Cyllid 2010 (p.

en-gb	POWERS TO RE Q UIRE IN F ORMATION AND DOCUMENTS 86 T axpayer notices 
cy-gb	PWERAU I WNEUD GWYBODAETH A DOGFENNAU YN OFYNNOL 86 H ysbysiadau trethdalwr 

en-gb	(1) WRA may issue a notice (a " taxpayer notice " ) requiring a person ( " the taxpayer " ) to provide information or produce a document if — 
cy-gb	(1) Caiff ACC ddyroddi hysbysiad ( " hysbysiad trethdalwr " ) sy’n ei gwneud yn ofynnol i berson ( " y trethdalwr " ) ddarparu gwybodaeth neu gyflwyno dogfen — 

en-gb	WRA requires the information or document for the purpose of chec k ing the taxpayer's tax position , 
cy-gb	os oes angen yr wybodaeth neu’r ddogfen ar ACC at ddiben gwirio sefyllfa dreth y trethdalwr , 

en-gb	it is reasonable to require the taxpayer to provide the information or produce the document , and
cy-gb	os yw’n rhesymol ei gwneud yn ofynnol i’r trethdalwr ddarparu’r wybodaeth neu gyflwyno’r ddogfen , ac

en-gb	nothing in sections 97 to 102 prevents WRA from requiring the taxpayer to provide the information or produce the document.
cy-gb	os nad oes unrhyw beth yn adrannau 97 i 102 yn rhwystro ACC rhag ei gwneud yn ofynnol i’r trethdalwr ddarparu’r wybodaeth neu gyflwyno’r ddogfen.

en-gb	(2) B ut WRA may not issue a taxpayer notice without the approval of the tribunal.
cy-gb	(2) Ond ni chaiff ACC ddyroddi hysbysiad trethdalwr heb gymeradwyaeth y tribiwnlys.

en-gb	87 T hird party notices
cy-gb	87 H ysbysiadau trydydd parti

en-gb	(1) WRA may issue a notice (a " third party notice " ) requiring a person to provide information or produce a document if — 
cy-gb	(1) Caiff ACC ddyroddi hysbysiad ( " hysbysiad trydydd parti " ) sy’n ei gwneud yn ofynnol i berson ddarparu gwybodaeth neu gyflwyno dogfen — 

en-gb	WRA requires the information or document for the purpose of chec k ing the tax position of another person ( " the taxpayer " ) whose identity is k nown to WRA , 
cy-gb	os oes angen yr wybodaeth neu’r ddogfen ar ACC at ddiben gwirio sefyllfa dreth person arall ( " y trethdalwr " ) y gAryr ACC pwy ydyw , 

en-gb	it is reasonable to require the person to provide the information or produce the document , and
cy-gb	os yw’n rhesymol ei gwneud yn ofynnol i’r person ddarparu’r wybodaeth neu gyflwyno’r ddogfen , ac

en-gb	nothing in sections 97 to 102 prevents WRA from requiring the person to provide the information or produce the document.
cy-gb	os nad oes unrhyw beth yn adrannau 97 i 102 yn rhwystro ACC rhag ei gwneud yn ofynnol i’r person ddarparu’r wybodaeth neu gyflwyno’r ddogfen.

en-gb	(2) B ut WRA may not issue a third party notice without — 
cy-gb	(2) Ond ni chaiff ACC ddyroddi hysbysiad trydydd parti heb — 

en-gb	the agreement of the taxpayer , or
cy-gb	cytundeb y trethdalwr , neu

en-gb	the approval of the tribunal.
cy-gb	cymeradwyaeth y tribiwnlys.

en-gb	(3) The taxpayer to whom a third party notice relates must — 
cy-gb	(3) O ran y trethdalwr y mae hysbysiad trydydd parti yn ymwneud ag ef — 

en-gb	be named in the notice , and
cy-gb	rhaid iddo gael ei enwi yn yr hysbysiad , a

en-gb	be issued with a copy of the notice by WRA.
cy-gb	rhaid i ACC ddyroddi copi o’r hysbysiad iddo.

en-gb	(4) B ut when it approves a third party notice , the tribunal may disapply one or both of the requirements of subsection (3) if it is satisfied that WRA has grounds for believing that naming the taxpayer or , as the case may be , issuing the taxpayer with a copy of the notice might seriously pre j udice the assessment or collection of devolved tax.
cy-gb	(4) Ond pan fo’n cymeradwyo hysbysiad trydydd parti , caiff y tribiwnlys ddatgymhwyso un o ofynion is-adran (3) , neu’r ddau ohonynt , os yw’n fodlon bod gan ACC sail dros gredu y gallai enwi’r trethdalwr neu , yn 6l y digwydd , ddyroddi copi o’r hysbysiad i’r trethdalwr , niweidio’r gwaith o asesu neu gasglu trethi datganoledig yn ddifrifol.

en-gb	88 T ribunal approval of taxpayer notices and third party notices
cy-gb	88 Cymeradwyaeth y tribiwnlys i hysbysiadau trethdalwr a hysbysiadau trydydd parti

en-gb	(1) WRA may apply to the tribunal for approval to issue a taxpayer notice or a third party notice to a person ("the recipient") without notice of the application being sent to the recipient.
cy-gb	(1) Caiff ACC wneud cais i’r tribiwnlys am gymeradwyaeth i ddyroddi hysbysiad trethdalwr neu hysbysiad trydydd parti i berson ("y derbynnydd") heb i hysbysiad am y cais gael ei anfon at y derbynnydd.

en-gb	(2) Where notice of the application for approval is not sent to the recipient , the tribunal may approve the issuing of the taxpayer notice or third party notice only if it is satisfied — 
cy-gb	(2) Os nad anfonir hysbysiad am y cais am gymeradwyaeth at y derbynnydd , ni chaiff y tribiwnlys gymeradwyo dyroddi’r hysbysiad trethdalwr neu’r hysbysiad trydydd parti oni fo’n fodlon — 

en-gb	(a) that — 
cy-gb	(a) bod — 

en-gb	in the case of a taxpayer notice , the requirements of section 86(1) , or
cy-gb	yn achos hysbysiad trethdalwr , gofynion adran 86(1) , neu

en-gb	in the case of a third party notice , the requirements of section 87(1) , have been met , and
cy-gb	yn achos hysbysiad trydydd parti , gofynion adran 87(1) , wedi eu bodloni , a

en-gb	(b) that sending notice of the application for approval to the recipient might have pre j udiced the assessment or collection of devolved tax.
cy-gb	(b) y gallai anfon hysbysiad am y cais am gymeradwyaeth at y derbynnydd fod wedi niweidio’r gwaith o asesu neu gasglu trethi datganoledig.

en-gb	(3) Where the recipient has been notified of the application for approval , the tribunal may approve the issuing of the taxpayer notice or third party notice only if — 
cy-gb	(3) Os hysbyswyd y derbynnydd am y cais am gymeradwyaeth , ni chaiff y tribiwnlys gymeradwyo dyroddi’r hysbysiad trethdalwr neu’r hysbysiad trydydd parti oni fo’r amodau canlynol wedi eu bodloni — 

en-gb	(a) it is satisfied that — 
cy-gb	(a) bod y tribiwnlys yn fodlon bod — 

en-gb	in the case of a third party notice , the requirements of section 87(1) , have been met , 
cy-gb	yn achos hysbysiad trydydd parti , gofynion adran 87(1) , wedi eu bodloni , 

en-gb	(b) the recipient has been told that the information or documents referred to in the taxpayer notice or third party notice are required and has been given a reasonable opportunity to ma k e representations to WRA , 
cy-gb	(b) bod y derbynnydd wedi cael gwybod bod yr wybodaeth neu’r dogfennau y cyfeirir atynt yn yr hysbysiad trethdalwr neu’r hysbysiad trydydd parti yn ofynnol ac wedi cael cyfle rhesymol i wneud sylwadau i ACC , 

en-gb	(c) the tribunal has been provided with a summary of any representations made , and
cy-gb	(c) bod crynodeb o unrhyw sylwadau a wnaed wedi eu darparu i’r tribiwnlys , a

en-gb	(d) in the case of a third party notice , the taxpayer has been provided with a summary of the reasons why WRA requires the information or documents.
cy-gb	(d) yn achos hysbysiad trydydd parti , bod crynodeb o’r rhesymau pam fod yr wybodaeth neu’r dogfennau yn ofynnol gan ACC wedi ei ddarparu i’r trethdalwr.

en-gb	(4) B ut the tribunal may disapply the requirements of paragraph (b) or (d) of subsection (3) to the extent that it is satisfied that ta k ing the action specified in the paragraph might pre j udice the assessment or collection of devolved tax.
cy-gb	(4) Ond caiff y tribiwnlys ddatgymhwyso gofynion paragraff (b) neu (d) o is-adran (3) i’r graddau y mae’n fodlon y gallai cymryd y camau a bennir yn y paragraff niweidio’r gwaith o asesu neu gasglu trethi datganoledig.

en-gb	(5) In approving the issuing of a taxpayer notice or third party notice , the tribunal may ma k e such modifications to the notice as it thin k s appropriate.
cy-gb	(5) Wrth gymeradwyo dyroddi hysbysiad trethdalwr neu hysbysiad trydydd parti , caiff y tribiwnlys wneud unrhyw addasiadau i’r hysbysiad ag y bo’n briodol yn ei farn.

en-gb	89 P ower to require information and documents about persons whose identity is not known
cy-gb	89 iVer i wneud gwybodaeth a dogfennau yn ofynnol am bersonau na wyddys pwy ydynt

en-gb	(1) WRA may issue a notice (an " unidentified third party notice " ) requiring a person ( " the recipient " ) to provide information or produce a document if — 
cy-gb	(1) Caiff ACC ddyroddi hysbysiad ( " hysbysiad trydydd parti anhysbys " ) sy’n ei gwneud yn ofynnol i berson ( " y derbynnydd " ) ddarparu gwybodaeth neu gyflwyno dogfen — 

en-gb	(a) WRA requires the information or document for the purpose of chec k ing the tax position of — 
cy-gb	(a) os oes angen yr wybodaeth neu’r ddogfen ar ACC at ddiben gwirio sefyllfa dreth — 

en-gb	a person whose identity is not k nown to WRA , or
cy-gb	person na Aryr ACC pwy ydyw , neu

en-gb	a class of persons whose individual identities are not k nown to WRA , 
cy-gb	dosbarth o bersonau na N'Ar' yr ACC pwy ydynt fel unigolion , 

en-gb	(b) it is reasonable to require the recipient to provide the information or produce the document , 
cy-gb	(b) os yw’n rhesymol ei gwneud yn ofynnol i’r derbynnydd ddarparu’r wybodaeth neu gyflwyno’r ddogfen , 

en-gb	(c) nothing in sections 97 to 102 prevents WRA from requiring the recipient to provide the information or produce the document , and
cy-gb	(c) os nad oes unrhyw beth yn adrannau 97 i 102 yn rhwystro ACC rhag ei gwneud yn ofynnol i’r derbynnydd ddarparu’r wybodaeth neu gyflwyno’r ddogfen , a

en-gb	(d) the tribunal has approved the issuing of the notice.
cy-gb	(d) os yw’r tribiwnlys wedi cymeradwyo dyroddi’r hysbysiad.

en-gb	(2) An application for approval may be made without notice.
cy-gb	(2) Caniateir gwneud cais am gymeradwyaeth heb hysbysiad.

en-gb	(3) The tribunal may approve the issuing of the unidentified third party notice only if it is satisfied that — 
cy-gb	(3) Ni chaiff y tribiwnlys gymeradwyo dyroddi’r hysbysiad trydydd parti anhysbys oni fo’n fodlon — 

en-gb	the requirements of subsection (1)(a) to (c) have been met , 
cy-gb	bod gofynion is-adran (1)(a) i (c) wedi eu bodloni , 

en-gb	the information or document to which the notice relates is not readily available to WRA from another source , 
cy-gb	nad yw’r wybodaeth neu’r ddogfen y mae’r hysbysiad yn ymwneud a hi ar gael yn rhwydd i ACC o ffynhonnell arall , 

en-gb	there are grounds for believing that the person or any of the class of persons to whom the notice relates may have failed or may fail to comply with any provision of the law relating to a devolved tax , andany such failure is li k ely to have led or to lead to serious pre j udice to the assessment or collection of devolved tax.
cy-gb	bod sail dros gredu y gallai’r person y mae’r hysbysiad yn ymwneud ag ef neu unrhyw ddosbarth o bersonau y mae’r hysbysiad yn ymwneud ag ef fod wedi methu a chydymffurfio ag unrhyw un neu ragor o ddarpariaethau’r gyfraith yn ymwneud a threth ddatganoledig , neu y gallent fethu a chydymffurfio a hi neu a hwy , a ei bod yn debygol bod unrhyw fethiant o’r fath wedi arwain , neu y gallai arwain , at niweidio’r gwaith o asesu neu gasglu trethi datganoledig yn ddifrifol.

en-gb	(4) In approving the issuing of an unidentified third party notice , the tribunal may ma k e such modifications to the notice as it thin k s appropriate.
cy-gb	(4) Wrth gymeradwyo dyroddi hysbysiad trydydd parti anhysbys , caiff y tribiwnlys wneud unrhyw addasiadau i’r hysbysiad ag y bo’n briodol yn ei farn.

en-gb	90 R equiring information and documents in relation to a group of undertakings
cy-gb	90 Gwneud gwybodaeth a dogfennau yn ofynnol mewn perthynas a griVp o ymgymeriadau

en-gb	This section applies where an underta k ing is a parent underta k ing in relation to another underta k ing (a " subsidiary underta k ing " ).
cy-gb	Mae’r adran hon yn gymwys pan fo ymgymeriad yn rhiant-ymgymeriad mewn perthynas ag ymgymeriad arall ( " is-ymgymeriad " ).

en-gb	Where a third party notice is issued to any person for the purpose of chec k ing the tax position of a parent underta k ing and any of its subsidiary underta k ings — 
cy-gb	Pan ddyroddir hysbysiad trydydd parti i unrhyw berson at ddiben gwirio sefyllfa dreth rhiant-ymgymeriad ac unrhyw un neu ragor o’i is-ymgymeriadau — 

en-gb	the references in sections 87(2)(a) , (3) and (4) and 88(3)(d) to the taxpayer have effect as if they were references to the parent underta k ing , and
cy-gb	mae’r cyfeiriadau at y trethdalwr yn adrannau 87(2)(a) , (3) a (4) ac 88(3)(d) yn cael effaith fel pe baent yn gyfeiriadau at y rhiant-ymgymeriad , a

en-gb	section 87(3) is to be treated as also requiring the notice to state its purpose.
cy-gb	mae adran 87(3) i’w thrin fel pe bai hefyd yn ei gwneud yn ofynnol i’r hysbysiad ddatgan ei ddiben.

en-gb	(3) Where a third party notice is issued to a parent underta k ing for the purpose of chec k ing the tax position of more than one subsidiary underta k ing — 
cy-gb	(3) Pan ddyroddir hysbysiad trydydd parti i riant-ymgymeriad at ddiben gwirio sefyllfa dreth mwy nag un is-ymgymeriad — 

en-gb	the notice must state its purpose , 
cy-gb	rhaid i’r hysbysiad ddatgan ei ddiben , 

en-gb	sections 87(2)(a) and (3) and 88(3)(d) do not apply , and
cy-gb	nid yw adrannau 87(2)(a) a (3) ac 88(3)(d) yn gymwys , ac

en-gb	section 100 (taxpayer notices following a tax return) applies as if the third party notice were a taxpayer notice issued to each subsidiary underta k ing (or , if the third party notice names the subsidiary underta k ings to which it relates , to each of those underta k ings).
cy-gb	mae adran 100 (hysbysiadau trethdalwr ar 6l dychwelyd ffurflen dreth) yn gymwys fel pe bai’r hysbysiad trydydd parti yn hysbysiad trethdalwr a ddyroddir i bob is-ymgymeriad (neu , os yw’r hysbysiad trydydd parti yn enwi’r is-ymgymeriadau y mae’n ymwneud a hwy , i bob un o’r is-ymgymeriadau hynny).

en-gb	(4) In this section , " parent underta k ing ", " subsidiary underta k ing " and " underta k ing " have the meanings given in section 1162 of , and Schedule 7 to , the Companies Act 2006 (c. 46).
cy-gb	(4) Yn yr adran hon , mae i " rhiant-ymgymeriad ", " is-ymgymeriad " ac " ymgymeriad " yr ystyron a roddir i " parent underta k ing ", " subsidiary underta k ing " ac " underta k ing " yn adran 1162 o Ddeddf Cwmnlau 2006 (p. 46) ac Atodlen 7 iddi.

en-gb	9 1 R equiring information and documents in relation to a partnership
cy-gb	9 1 Gwneud gwybodaeth a dogfennau yn ymwneud a phartneriaeth yn ofynnol

en-gb	This section applies where a business is carried on by two or more persons in partnership.
cy-gb	Mae’r adran hon yn gymwys pan fo busnes yn cael ei redeg gan ddau neu ragor o bersonau mewn partneriaeth.

en-gb	Where a third party notice is issued to someone other than one of the partners for the purpose of chec k ing the tax position of more than one of the partners (in their capacity as such) — 
cy-gb	Pan ddyroddir hysbysiad trydydd parti i rywun heblaw un o’r partneriaid at ddiben gwirio sefyllfa dreth mwy nag un o’r partneriaid (yn y rhinwedd honno) — 

en-gb	(a) section 87(3) is to be treated as requiring WRA to — 
cy-gb	(a) mae adran 87(3) i’w thrin fel pe bai’n ei gwneud yn ofynnol i ACC — 

en-gb	state that purpose , 
cy-gb	datgan y diben hwnnw , 

en-gb	name the taxpayer by giving a name by which the partnership is k nown or under which it is registered for any purpose , and
cy-gb	enwi’r trethdalwr drwy roi enw yr adwaenir y bartneriaeth wrtho neu y mae wedi ei gofrestru oddi tano at unrhyw ddiben , a

en-gb	issue a copy of the notice to at least one of the partners , 
cy-gb	dyroddi copi o’r hysbysiad i un o’r partneriaid o leiaf , 

en-gb	(b) section 87(4) is to be treated as permitting the tribunal to disapply any or all of the requirements mentioned in paragraph (a) of this subsection , and
cy-gb	(b) mae adran 87(4) i’w thrin fel pe bai’n caniatau i’r tribiwnlys ddatgymhwyso unrhyw un neu bob un o’r gofynion a grybwyllir ym mharagraff (a) o’r is-adran hon , ac

en-gb	(c) the references to the taxpayer in sections 87(2)(a) and 88(3)(d) have effect as if they were references to at least one of the partners.
cy-gb	(c) mae’r cyfeiriadau at y trethdalwr yn adrannau 87(2)(a) ac 88(3)(d) yn cael effaith fel pe baent yn gyfeiriadau at un o’r partneriaid o leiaf.

en-gb	9 2 P ower to obtain information to enable a person's identity to be ascertained
cy-gb	9 2 er i gael gwybodaeth er mwyn gallu cadarnhau pwy yw person

en-gb	WRA may issue a notice (an " identification notice " ) requiring a person to provide relevant information about another person ( " the taxpayer " ) only if the tribunal has approved the issuing of the notice.
cy-gb	Ni chaiff ACC ddyroddi hysbysiad ( " hysbysiad adnabod " ) sy’n ei gwneud yn ofynnol i berson ddarparu gwybodaeth berthnasol am berson arall ( " y trethdalwr " ) oni fo’r tribiwnlys wedi cymeradwyo dyroddi’r hysbysiad.

en-gb	An application for approval may be made without notice.
cy-gb	Caniateir gwneud cais am gymeradwyaeth heb hysbysiad.

en-gb	The tribunal may approve the issuing of the identification notice only if it is satisfied that conditions 1 to 6 are met.
cy-gb	Ni chaiff y tribiwnlys gymeradwyo dyroddi’r hysbysiad adnabod oni fo’n fodlon bod amodau 1 i 6 wedi eu bodloni.

en-gb	Condition 1 is that WRA requires the information for the purpose of chec k ing the tax position of the taxpayer.
cy-gb	Amod 1 yw bod angen yr wybodaeth ar ACC at ddiben gwirio sefyllfa dreth y trethdalwr.

en-gb	Condition 2 is that it is reasonable to require the person to provide the relevant information.
cy-gb	Amod 2 yw ei bod yn rhesymol ei gwneud yn ofynnol i’r person ddarparu’r wybodaeth berthnasol.

en-gb	Condition 3 is that WRA — 
cy-gb	Amod 3 yw — 

en-gb	(a) does not k now the taxpayer's identity , but
cy-gb	(a) nad yw ACC yn gwybod pwy yw’r trethdalwr , ond

en-gb	(b) holds information from which the taxpayer ' s identity can be ascertained.
cy-gb	(b) bod gan ACC wybodaeth y gellir canfod pwy yw’r trethdalwr ohoni.

en-gb	(7) Condition 4 is that WRA has grounds for believing — 
cy-gb	(7) Amod 4 yw bod gan ACC sail dros gredu — 

en-gb	that the person will be able to ascertain the identity of the taxpayer from the information held by WRA , and
cy-gb	y bydd y person yn gallu canfod pwy yw’r trethdalwr o’r wybodaeth sydd gan ACC , a

en-gb	that the person obtained relevant information about the taxpayer in the course of carrying on a business.
cy-gb	bod y person wedi cael gwybodaeth berthnasol am y trethdalwr yng nghwrs rhedeg busnes.

en-gb	(8) Condition 5 is that the taxpayer ' s identity cannot readily be ascertained by other means from the information held by WRA.
cy-gb	(8) Amod 5 yw na ellir canfod yn rhwydd pwy yw’r trethdalwr o’r wybodaeth sydd gan ACC drwy ddulliau eraill.

en-gb	(9) Condition 6 is that nothing in sections 97 to 102 prevents WRA from requiring the person to provide the relevant information.
cy-gb	(9) Amod 6 yw nad oes unrhyw beth yn adrannau 97 i 102 yn rhwystro ACC rhag ei gwneud yn ofynnol i’r person ddarparu’r wybodaeth berthnasol.

en-gb	(10) In this section , " relevant information " means all or any of the following — 
cy-gb	(10) Yn yr adran hon , ystyr " gwybodaeth berthnasol " yw pob un neu unrhyw un o’r canlynol — 

en-gb	name , 
cy-gb	enw , 

en-gb	last k nown address , and
cy-gb	cyfeiriad hysbys olaf , ac

en-gb	date of birth (in the case of an individual).
cy-gb	dyddiad geni (yn achos unigolyn).

en-gb	(11) This section also applies for the purpose of chec k ing the tax position of a class of persons (and references to the taxpayer are to be read accordingly).
cy-gb	(11) Mae’r adran hon hefyd yn gymwys at ddiben gwirio sefyllfa dreth dosbarth o bersonau (ac mae cyfeiriadau at y trethdalwr i’w darllen yn unol a hynny).

en-gb	93 P ower to obtain contact details for debtors
cy-gb	93 er i gael manylion cyswllt dyledwyr

en-gb	(1) WRA may issue a notice (a " debtor contact notice " ) requiring a person ( " the third party " ) to provide contact details for another person ( " the debtor " ) only if conditions 1 to 5 are met.
cy-gb	(1) Ni chaiff ACC ddyroddi hysbysiad ( " hysbysiad cyswllt dyledwr " ) sy’n ei gwneud yn ofynnol i berson ( " y trydydd parti " ) ddarparu manylion cyswllt person arall ( " y dyledwr " ) oni fo amodau 1 i 5 wedi eu bodloni.

en-gb	(2) Condition 1 is that an amount by way of — 
cy-gb	(2) Amod 1 yw bod swm ar ffurf — 

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 , or
cy-gb	cosb sy’n ymwneud a threth ddatganoledig , neu

en-gb	interest on a penalty relating to devolved tax , is payable by the debtor to WRA under an enactment or contract settlement.
cy-gb	llog ar gosb sy’n ymwneud a threth ddatganoledig , yn daladwy gan y dyledwr i ACC o dan ddeddfiad neu setliad contract.

en-gb	(3) Condition 2 is that WRA requires contact details for the debtor for the purpose of collecting that amount.
cy-gb	(3) Amod 2 yw bod angen manylion cyswllt y dyledwr ar ACC at ddiben casglu’r swm hwnnw.

en-gb	(4) Condition 3 is that it is reasonable to require the third party to provide the details.
cy-gb	(4) Amod 3 yw ei bod yn rhesymol ei gwneud yn ofynnol i’r trydydd parti ddarparu’r manylion.

en-gb	(5) Condition 4 is that — 
cy-gb	(5) Amod 4 yw — 

en-gb	the third party is a body corporate or unincorporated association , or
cy-gb	bod y trydydd parti yn gorff corfforaethol neu’n gymdeithas anghorfforedig , neu

en-gb	WRA has grounds for believing that the third party obtained the details in the course of carrying on a business.
cy-gb	bod gan ACC sail dros gredu bod y trydydd parti wedi cael y manylion yng nghwrs rhedeg busnes.

en-gb	(6) Condition 5 is that nothing in sections 97 to 102 prevents WRA from requiring the third party to provide the details.
cy-gb	(6) Amod 5 yw nad oes unrhyw beth yn adrannau 97 i 102 yn rhwystro ACC rhag ei gwneud yn ofynnol i’r trydydd parti ddarparu’r manylion.

en-gb	(7) B ut WRA may not issue a debtor contact notice if — 
cy-gb	(7) Ond ni chaiff ACC ddyroddi hysbysiad cyswllt dyledwr — 

en-gb	the third party is a charity and obtained the details in the course of providing services free of charge , or
cy-gb	os yw’r trydydd parti yn elusen ac y daeth y manylion i’w law yng nghwrs darparu gwasanaethau di-dal , neu

en-gb	the third party is not a charity but obtained the details in the course of providing services on behalf of a charity that are free of charge to the recipient of the service.
cy-gb	os nad yw’r trydydd parti yn elusen ond y daeth y manylion i’w law yng nghwrs darparu gwasanaethau ar ran elusen sy’n ddi-dal i’r sawl sy’n derbyn y gwasanaeth.

en-gb	(8) In this section , "contact details" , in relation to a person , means the person ' s address and any other information about how the person may be contacted.
cy-gb	(8) Yn yr adran hon , ystyr "manylion cyswllt" , mewn perthynas a pherson , yw cyfeiriad y person ac unrhyw wybodaeth arall ynghylch sut y gellir cysylltu a’r person.

en-gb	94 T ime limit for issuing a tribunal approved information notice
cy-gb	94 Terfyn amser ar gyfer dyroddi hysbysiad gwybodaeth a gymeradwywyd gan dribiwnlys

en-gb	Where the tribunal has approved the issuing of an information notice WRA must issue the notice — 
cy-gb	Pan fo’r tribiwnlys wedi cymeradwyo dyroddi hysbysiad gwybodaeth rhaid i ACC ddyroddi’r hysbysiad — 

en-gb	no later than 3 months after the day on which the tribunal ' s approval was given , or
cy-gb	yn ddim hwyrach na 3 mis ar 6l y diwrnod y rhoddwyd cymeradwyaeth y tribiwnlys , neu

en-gb	(b) within such shorter period as the tribunal may specify when giving the approval.
cy-gb	o fewn unrhyw gyfnod byrrach a bennir gan y tribiwnlys wrth roi’r gymeradwyaeth.

en-gb	(1) A person to whom an information notice is issued must comply with the notice — 
cy-gb	(1) Rhaid i berson y dyroddir hysbysiad gwybodaeth iddo gydymffurfio a’r hysbysiad — 

en-gb	within the period specified in the notice , and
cy-gb	o fewn y cyfnod a bennir yn yr hysbysiad , a

en-gb	in such manner as is specified or described in the notice.
cy-gb	mewn unrhyw fodd a bennir neu a ddisgrifir yn yr hysbysiad.

en-gb	(2) B ut if the person has requested a review of , or made an appeal against , the notice or a requirement in it , subsection (1)(a) ceases to apply to the notice or the requirement.
cy-gb	(2) Ond os yw’r person wedi gofyn am adolygu’r hysbysiad neu ofyniad ynddo , neu wedi apelio yn erbyn y naill neu’r llall , mae is-adran (1)(a) yn peidio a bod yn gymwys i’r hysbysiad neu’r gofyniad.

en-gb	(3) Where an information notice requires a person to produce a document , it must be produced — 
cy-gb	(3) Pan fo hysbysiad gwybodaeth yn ei gwneud yn ofynnol i berson gyflwyno dogfen , rhaid ei chyflwyno — 

en-gb	at a place agreed to by that person and WRA , or
cy-gb	mewn lle y mae’r person ac ACC yn cytuno arno , neu

en-gb	at a place which WRA may specify.
cy-gb	mewn lle a bennir gan ACC.

en-gb	(4) WRA must not specify for the purpose of subsection (3)(b) a place that is used solely as a dwelling.
cy-gb	(4) Ni chaiff ACC bennu lle a ddefnyddir fel annedd yn unig at ddiben is-adran (3)(b).

en-gb	(5) The production of a document in compliance with an information notice is not to be regarded as brea k ing any lien claimed on the document.
cy-gb	(5) Nid yw cyflwyno dogfen yn unol a hysbysiad gwybodaeth i’w ystyried fel torri unrhyw hawlrwym a hawlir ar y ddogfen.

en-gb	96 P roducing copies of documents
cy-gb	96 Cyflwyno copiau o ddogfennau

en-gb	Unless an information notice requires a person to produce an original document , the person may comply with the notice by producing a copy of the document.
cy-gb	Oni bai bod hysbysiad gwybodaeth yn ei gwneud yn ofynnol i berson gyflwyno dogfen wreiddiol , caiff y person gydymffurfio a’r hysbysiad drwy gyflwyno copi o’r ddogfen.

en-gb	Subsection (1) is sub j ect to any conditions or exceptions specified in regulations made by the Welsh Ministers.
cy-gb	Mae is-adran (1) yn ddarostyngedig i unrhyw amodau neu eithriadau a bennir mewn rheoliadau a wneir gan Weinidogion Cymru.

en-gb	Where a person complies with a notice by producing a copy of the document , WRA may subsequently require that person to produce the original document — 
cy-gb	Pan fo person yn cydymffurfio a hysbysiad drwy gyflwyno copi o’r ddogfen , caiff ACC , wedi hynny , ei gwneud yn ofynnol i’r person gyflwyno’r ddogfen wreiddiol — 

en-gb	(a) within such period , and
cy-gb	(a) o fewn unrhyw gyfnod , a

en-gb	(b) in such manner ,
cy-gb	(b) mewn unrhyw fodd ,

en-gb	as WRA may specify.
cy-gb	a bennir gan ACC.

en-gb	(4) B ut a person is not required to produce the original document if a request is made by WRA more than 6 months after the day on which the copy of the document was produced.
cy-gb	(4) Ond nid yw’n ofynnol i berson gyflwyno’r ddogfen wreiddiol os yw ACC yn gwneud cais dros 6 mis ar 6l y diwrnod y cyflwynwyd y copi o’r ddogfen.

en-gb	97 Information notices:
cy-gb	97 H ysbysiadau gwybodaeth:

en-gb	An information notice requires a person to produce a document only if it is in the person ' s possession or power.
cy-gb	Nid yw hysbysiad gwybodaeth yn ei gwneud yn ofynnol i berson gyflwyno dogfen oni fo’r ddogfen ym meddiant y person neu o fewn pArer y person.

en-gb	An information notice may not require a person to produce a document if the whole of the document originates more than 6 years before the day on which the notice is issued , unless the notice is issued with the approval of the tribunal.
cy-gb	Ni chaiff hysbysiad gwybodaeth ei gwneud yn ofynnol i berson gyflwyno dogfen os yw’r ddogfen gyfan wedi ei chreu dros 6 mlynedd cyn y diwrnod y dyroddir yr hysbysiad , oni ddyroddir yr hysbysiad gyda chymeradwyaeth y tribiwnlys.

en-gb	An information notice issued for the purpose of chec k ing the tax position of a person who has died may not be issued more than 4 years after the person ' s death.
cy-gb	Ni chaniateir dyroddi hysbysiad gwybodaeth a ddyroddir at ddiben gwirio sefyllfa dreth person sydd wedi marw dros 4 blynedd ar 6l i’r person farw.

en-gb	An information notice may not require a person to provide information or produce a document (or any part of a document) that relates to the conduct of a pending review or appeal relating to any tax (whether or not a devolved tax).
cy-gb	Ni chaiff hysbysiad gwybodaeth ei gwneud yn ofynnol i berson ddarparu gwybodaeth neu gyflwyno dogfen (neu unrhyw ran o ddogfen) sy’n ymwneud a chynnal adolygiad neu apel sydd yn yr arfaeth sy’n ymwneud ag unrhyw dreth (boed dreth ddatganoledig ai peidio).

en-gb	98 P rotection for journalistic material
cy-gb	98 A mddiffyniad ar gyfer deunydd newyddiadurol

en-gb	An information notice may not require a person to provide or produce j ournalistic material.
cy-gb	Ni chaiff hysbysiad gwybodaeth ei gwneud yn ofynnol i berson ddarparu na chyflwyno deunydd newyddiadurol.

en-gb	"Journalistic material" means information or a document which is — 
cy-gb	Ystyr "deunydd newyddiadurol" yw gwybodaeth neu ddogfen — 

en-gb	in the possession of someone who created or acquired it for the purposes of j ournalism , or
cy-gb	sydd ym meddiant rhywun a’i creodd , neu y daeth i’w feddiant , at ddibenion newyddiaduraeth , neu

en-gb	in the possession of someone who received it from another person who intended the recipient to use it for the purposes of j ournalism.
cy-gb	sydd ym meddiant rhywun a’i derbyniodd gan berson arall a fwriadai i’r derbynnydd ei ddefnyddio at ddibenion newyddiaduraeth.

en-gb	99 P rotection for personal records
cy-gb	99 A mddiffyniad ar gyfer cofnodion personol

en-gb	An information notice may not require a person to provide or produce personal records or information contained in personal records.
cy-gb	Ni chaiff hysbysiad gwybodaeth ei gwneud yn ofynnol i berson ddarparu na chyflwyno cofnodion personol na gwybodaeth sydd wedi ei chynnwys mewn cofnodion personol.

en-gb	B ut an information notice may require a person —
cy-gb	Ond caiff hysbysiad gwybodaeth ei gwneud yn ofynnol i berson — 

en-gb	to produce a document (or a copy of a document) that is a personal record , omitting the information which (either alone or with other information) ma k es the document a personal record;
cy-gb	cyflwyno dogfen (neu gopi o ddogfen) sy’n gofnod personol , gan hepgor yr wybodaeth sydd (naill ai ar ei phen ei hun neu ynghyd a gwybodaeth arall) yn gwneud y ddogfen yn gofnod personol;

en-gb	to provide information contained in a document which is a personal record , other than the information which (either alone or with other information) ma k es the document a personal record.
cy-gb	darparu gwybodaeth sydd wedi ei chynnwys mewn dogfen sy’n gofnod personol , ac eithrio’r wybodaeth sydd (naill ai ar ei phen ei hun neu ynghyd a gwybodaeth arall) yn gwneud y ddogfen yn gofnod personol.

en-gb	(3) " Personal records " means documentary and other records concerning an individual ( " P " ) (whether living or dead) who can be identified from those records and relating to — 
cy-gb	(3) Ystyr " cofnodion personol " yw dogfennau a chofnodion eraill sy’n ymwneud ag unigolyn ( " P " ) (boed fyw neu farw) y gellir adnabod pwy ydyw o’r cofnodion hynny ac sy’n ymwneud ag — 

en-gb	P ' s physical or mental health , 
cy-gb	iechyd corfforol neu iechyd meddwl P , 

en-gb	spiritual counselling or assistance given or to be given to P , or
cy-gb	cwnsela neu gymorth ysbrydol a roddwyd neu sydd i’w roi i P , neu

en-gb	counselling or assistance given or to be given to P in relation to P ' s personal welfare by a person who — 
cy-gb	cwnsela neu gymorth a roddwyd neu sydd i’w roi i P mewn perthynas a lles personol P gan berson sydd — 

en-gb	by reason of an office or occupation has responsibilities for P ' s personal welfare , or
cy-gb	oherwydd swydd neu alwedigaeth , a chyfrifoldebau o ran lles personol P , neu

en-gb	by reason of an order of a court has responsibilities for P ' s supervision.
cy-gb	oherwydd gorchymyn llys , a chyfrifoldebau o ran goruchwylio P.

en-gb	1 00 T axpayer notices following a tax return 
cy-gb	1 00 H ysbysiadau trethdalwr ar 6l dychwelyd ffurflen dreth 

en-gb	(1) Where a person has made a tax return for a tax period , a taxpayer notice may not be issued for the purpose of chec k ing that person ' s tax position for that period.
cy-gb	(1) Pan fo person wedi dychwelyd ffurflen dreth ar gyfer cyfnod treth , ni chaniateir dyroddi hysbysiad trethdalwr at ddiben gwirio sefyllfa dreth y person hwnnw ar gyfer y cyfnod hwnnw.

en-gb	(2) Where a person has made a tax return in relation to a transaction , a taxpayer notice may not be issued for the purpose of chec k ing a person ' s tax position in relation to that transaction.
cy-gb	(2) Pan fo person wedi dychwelyd ffurflen dreth mewn perthynas a thrafodiad , ni chaniateir dyroddi hysbysiad trethdalwr at ddiben gwirio sefyllfa dreth person mewn perthynas a’r trafodiad hwnnw.

en-gb	(3) Subsections (1) and (2) do not apply where (or to the extent that) either condition 1 or 2 is met.
cy-gb	(3) Nid yw is-adrannau (1) a (2) yn gymwys pan fo (neu i’r graddau y mae) naill ai amod 1 neu amod 2 wedi ei fodloni.

en-gb	(4) Condition 1 is that a notice of enquiry has been issued in respect of — 
cy-gb	(4) Amod 1 yw bod hysbysiad ymholiad wedi ei ddyroddi mewn cysylltiad ag — 

en-gb	the tax return , or
cy-gb	y ffurflen dreth , neu

en-gb	a claim (or an amendment of a claim) made by the person in relation to the tax period or the transaction to which the return relates , 
cy-gb	hawliad (neu ddiwygiad i hawliad) a wnaed gan y person mewn perthynas a’r cyfnod treth neu’r trafodiad y mae’r ffurflen yn ymwneud ag ef , 

en-gb	and the enquiry has not been completed.
cy-gb	ac nad yw’r ymholiad wedi ei gwblhau.

en-gb	(5) Condition 2 is that , as regards the person , WRA has reason to suspect that — 
cy-gb	(5) Amod 2 yw bod gan ACC reswm i amau , mewn perthynas a’r person — 

en-gb	an amount that ought to have been assessed to a devolved tax for the tax period or in relation to the transaction may not have been assessed , 
cy-gb	ei bod yn bosibl nad yw swm o dreth ddatganoledig y dylid bod wedi ei asesu ar gyfer y cyfnod treth neu mewn perthynas a’r trafodiad wedi ei asesu , 

en-gb	an assessment to a devolved tax for the tax period or in relation to the transaction may be or have become insufficient , or
cy-gb	ei bod yn bosibl bod asesiad o dreth ddatganoledig ar gyfer y cyfnod treth neu mewn perthynas a’r trafodiad yn annigonol neu wedi dod yn annigonol , neu

en-gb	relief from a devolved tax given or claimed for the tax period or in relation to the transaction may be or have become excessive.
cy-gb	ei bod yn bosibl bod ymwared rhag treth ddatganoledig a roddwyd neu a hawliwyd ar gyfer y cyfnod treth neu mewn perthynas a’r trafodiad yn ormodol neu wedi dod yn ormodol.

en-gb	(6) Where any partner in a partnership has made a tax return , this section has effect as if that return had been made by each of the partners.
cy-gb	(6) Pan fo unrhyw bartner mewn partneriaeth wedi dychwelyd ffurflen dreth , mae’r adran hon yn cael effaith fel pe bai pob un o’r partneriaid wedi dychwelyd y ffurflen honno.

en-gb	(7) References in this section to a person who has made a tax return refer only to that person in the capacity in which the return was made.
cy-gb	(7) Mae cyfeiriadau yn yr adran hon at berson sydd wedi dychwelyd ffurflen dreth yn cyfeirio at y person hwnnw yn y rhinwedd y dychwelwyd y ffurflen dreth yn unig.

en-gb	1 0 1 P rotection for privileged communications between legal advisers and clients 
cy-gb	1 0 1 Diogeliad ar gyfer gohebiaeth freintiedig rhwng cynghorwyr cyfreithiol a chleientiaid 

en-gb	(1) An information notice may not require a person — 
cy-gb	(1) Ni chaiff hysbysiad gwybodaeth ei gwneud yn ofynnol i berson — 

en-gb	(a) to provide privileged information , or
cy-gb	(a) darparu gwybodaeth freintiedig , na

en-gb	(b) to produce any part of a document that is privileged.
cy-gb	(b) cyflwyno unrhyw ran freintiedig o ddogfen.

en-gb	Information or a document is privileged if a claim for legal professional privilege could be maintained in respect of it in legal proceedings.
cy-gb	Mae gwybodaeth neu ddogfen yn freintiedig pe gellid cynnal hawliad ar gyfer braint broffesiynol gyfreithiol mewn cysylltiad a hi mewn achos cyfreithiol.

en-gb	The Welsh Ministers may by regulations ma k e provision for the resolution by the tribunal of any dispute as to whether any information or document is privileged.
cy-gb	Caiff Gweinidogion Cymru drwy reoliadau wneud darpariaeth i’r tribiwnlys ddatrys unrhyw anghydfod o ran a yw unrhyw wybodaeth neu ddogfen yn freintiedig.

en-gb	The regulations may , in particular , ma k e provision for the custody of a document while its status is being determined.
cy-gb	Caiff y rheoliadau , yn benodol , wneud darpariaeth ar gyfer cadw dogfen tra dyfernir ei statws.

en-gb	1 0 2 P rotection for tax advisers and auditors 
cy-gb	1 0 2 Diogeliad ar gyfer cynghorwyr treth ac archwilwyr 

en-gb	(1) An information notice may not require a tax adviser — 
cy-gb	(1) Ni chaiff hysbysiad gwybodaeth ei gwneud yn ofynnol i gynghorwr treth — 

en-gb	to provide information about a relevant communication , or
cy-gb	darparu gwybodaeth am ohebiaeth berthnasol , neu

en-gb	to produce any part of a document which is the tax adviser ' s property and consists of a relevant communication.
cy-gb	cyflwyno unrhyw ran o ddogfen sydd ym meddiant y cynghorwr treth ac sy’n ohebiaeth berthnasol.

en-gb	(2) In subsection (1) — 
cy-gb	(2) Yn is-adran (1) — 

en-gb	" relevant communication " ( " gohebiaeth berthnasol " ) means a communication between —
cy-gb	ystyr " gohebiaeth berthnasol " ( " rele v ant c ommuni c ation " ) yw gohebiaeth rhwng — 

en-gb	a tax adviser and a person in relation to whose tax affairs the tax adviser has been appointed , or
cy-gb	cynghorwr treth a pherson y penodwyd y cynghorwr treth mewn perthynas a’i faterion treth , neu

en-gb	the tax adviser of a person and any other tax adviser of that person , 
cy-gb	cynghorwr treth person ac unrhyw gynghorwr treth arall i’r person hwnnw , 

en-gb	the purpose of which is the giving or obtaining of advice about the person ' s tax affairs;
cy-gb	at ddiben rhoi neu gael cyngor ynghylch materion treth y person.

en-gb	" tax adviser " ( " cynghorwr treth " ) means a person appointed to give advice about the tax affairs of another person (whether appointed directly by that person or by another tax adviser of that person). 
cy-gb	ystyr " cynghorwr treth " ( " tax ad v iser " ) yw person a benodwyd i roi cyngor ynghylch materion treth person arall (boed wedi ei benodi’n uniongyrchol gan y person hwnnw neu gan gynghorwr treth arall i’r person hwnnw);

en-gb	(3) An information notice may not require a person who has been appointed as an auditor for the purpose of an enactment — 
cy-gb	(3) Ni chaiff hysbysiad gwybodaeth ei gwneud yn ofynnol i berson a benodwyd yn archwilydd at ddiben deddfiad — 

en-gb	to provide information held in connection with the performance of the person ' s functions under that enactment , or
cy-gb	darparu gwybodaeth a gedwir mewn cysylltiad a chyflawni swyddogaethau’r person o dan y deddfiad hwnnw , neu

en-gb	to produce a document which is that person ' s property and which was created by that person or on that person ' s behalf for or in connection with the performance of those functions.
cy-gb	cyflwyno dogfen sy’n eiddo i’r person hwnnw ac a grewyd gan y person hwnnw neu ar ran y person hwnnw ar gyfer neu mewn cysylltiad a chyflawni’r swyddogaethau hynny.

en-gb	(4) Subsections (1) and (3) do not have effect in relation to — 
cy-gb	(4) Nid yw is-adrannau (1) a (3) yn cael effaith mewn perthynas ag — 

en-gb	information explaining any information or document which the person to whom the notice is issued has , as tax accountant , assisted any client in preparing for , or delivering to , WRA , or
cy-gb	gwybodaeth sy’n egluro unrhyw wybodaeth neu ddogfen y mae’r person y dyroddir yr hysbysiad iddo wedi cynorthwyo unrhyw gleient , fel ei gyfrifydd treth , i’w pharatoi ar gyfer ACC neu i’w chyflwyno i ACC , neu

en-gb	a document which contains such information.
cy-gb	dogfen sy’n cynnwys gwybodaeth o’r fath.

en-gb	(5) In the case of an unidentified third party notice , subsections (1) and (3) do not have effect in relation to — 
cy-gb	(5) Yn achos hysbysiad trydydd parti anhysbys , nid yw is-adrannau (1) a (3) yn cael effaith mewn perthynas ag — 

en-gb	(a) information giving the identity or address of a person to whom the notice relates or of a person who has acted on behalf of such a person , or
cy-gb	(a) gwybodaeth sy’n nodi pwy yw person y mae’r hysbysiad yn ymwneud ag ef neu’n rhoi ei gyfeiriad , neu’n nodi pwy yw person sydd wedi gweithredu ar ran person o’r fath neu’n rhoi ei gyfeiriad , neu

en-gb	(b) a document which contains such information.
cy-gb	(b) dogfen sy’n cynnwys gwybodaeth o’r fath.

en-gb	Subsections (1) and (3) have effect despite subsections (4) and (5) if the information in question has already been provided , or a document containing the information has already been produced , to WRA.
cy-gb	Mae is-adrannau (1) a (3) yn cael effaith er gwaethaf is-adrannau (4) a (5) os yw’r wybodaeth o dan sylw eisoes wedi ei darparu i ACC , neu os yw dogfen sy’n cynnwys yr wybodaeth eisoes wedi ei chyflwyno iddo.

en-gb	Where subsection (1) or (3) does not have effect in relation to a document by virtue of subsection (4) or (5) , an information notice that requires the document to be produced has effect as if it requires that part or those parts of the document containing the information mentioned in subsection (4) or (5) to be produced.
cy-gb	Pan na fo is-adran (1) neu (3) yn cael effaith mewn perthynas a dogfen yn rhinwedd is-adran (4) neu (5) , mae hysbysiad gwybodaeth sy’n gwneud cyflwyno’r ddogfen yn ofynnol yn cael effaith fel pe bai’n ei gwneud yn ofynnol cyflwyno’r rhan honno neu’r rhannau hynny o’r ddogfen sy’n cynnwys yr wybodaeth a grybwyllir yn is-adran (4) neu (5).

en-gb	In subsection (3) , "enactment" also includes an enactment (whenever enacted or made) which is , or is contained in — 
cy-gb	Yn is-adran (3) , mae " deddfiad " hefyd yn cynnwys deddfiad (pa bryd bynnag y’i deddfwyd neu y’i gwnaed) sy’n un o’r canlynol , neu sydd wedi ei gynnwys mewn un o’r canlynol — 

en-gb	an Act of the Scottish Parliament , 
cy-gb	Deddf Senedd yr Alban , 

en-gb	Northern Ireland legislation (within the meaning of the Interpretation Act 1978 (c.
cy-gb	deddfwriaeth Gogledd Iwerddon (o fewn yr ystyr a roddir i " Northern Ireland legislation " yn Neddf Dehongli 1978 (p.

en-gb	30)) , 
cy-gb	30)) , 

en-gb	a Scottish instrument (within the meaning of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10)) , or
cy-gb	offeryn Albanaidd (o fewn yr ystyr a roddir i " Scottish instrument " yn Neddf Dehongli a Diwygio Deddfwriaethol (Yr Alban) 2010 (dsa 10)) , neu

en-gb	a statutory instrument (within the meaning of the Interpretation Act (Northern Ireland) 1954 (c.
cy-gb	offeryn statudol (o fewn yr ystyr a roddir i " statutory instrument " yn Neddf Dehongli (Gogledd Iwerddon) 1954 (p.

en-gb	INSPECTIONS OF PREMISES AND OTHER PROPERTY 1 03 P ower to inspect business premises 
cy-gb	ARCHWILIO MANGREOEDD AC EIDDO ARALL 1 03 PAT' er i archwilio mangre busnes 

en-gb	(1) If WRA has grounds for believing that the inspection of a person ' s business premises is required for the purpose of chec k ing the person ' s tax position , WRA may enter the premises and inspect — 
cy-gb	(1) Os oes gan ACC sail dros gredu ei bod yn ofynnol archwilio mangre busnes person at ddiben gwirio sefyllfa dreth y person , caiff ACC fynd i’r fangre ac archwilio — 

en-gb	the premises ; 
cy-gb	y fangre ; 

en-gb	business assets that are on the premises ; 
cy-gb	asedau busnes sydd yn y fangre ; 

en-gb	business documents that are on the premises (but see section 110).
cy-gb	dogfennau busnes sydd yn y fangre (ond gweler adran 110).

en-gb	(2) B ut WRA may carry out such an inspection only with — 
cy-gb	(2) Ond ni chaiff ACC gynnal archwiliad o’r fath onid yw wedi cael — 

en-gb	the agreement of the occupier of the premises , or
cy-gb	cytundeb meddiannydd y fangre , neu

en-gb	(3) An inspection may be carried out — 
cy-gb	(3) Caniateir cynnal archwiliad — 

en-gb	at a time agreed to by the occupier of the premises , or
cy-gb	ar adeg a gytunwyd a meddiannydd y fangre , neu

en-gb	if the inspection has been approved by the tribunal — 
cy-gb	os yw’r tribiwnlys wedi cymeradwyo’r archwiliad — 

en-gb	(i) at a reasonable time specified in a notice issued to the occupier at least 7 days before that time , or
cy-gb	(i) ar adeg resymol a bennir mewn hysbysiad a ddyroddwyd i’r meddiannydd o leiaf 7 niwrnod cyn yr adeg honno , neu

en-gb	(ii) at any reasonable time if the tribunal , when approving the inspection , is satisfied that WRA has grounds for believing that notifying the occupier would seriously pre j udice the assessment or collection of devolved tax.
cy-gb	(ii) ar unrhyw adeg resymol os yw’r tribiwnlys , pan fydd yn cymeradwyo’r archwiliad , yn fodlon bod gan ACC sail dros gredu y byddai hysbysu’r meddiannydd yn niweidio’r gwaith o asesu neu gasglu trethi datganoledig yn ddifrifol.

en-gb	(4) If WRA see k s to carry out an inspection without — 
cy-gb	(4) Os yw ACC yn ceisio cynnal archwiliad heb — 

en-gb	the agreement of the occupier , or
cy-gb	cytundeb y meddiannydd , neu

en-gb	issuing a notice under subsection (3)(b)(i) , 
cy-gb	dyroddi hysbysiad o dan is-adran (3)(b)(i) , 

en-gb	WRA must provide a notice at the time the inspection is to begin.
cy-gb	rhaid i ACC ddarparu hysbysiad ar yr adeg y bydd yr archwiliad i gychwyn.

en-gb	(5) A notice provided under subsection (4) must — 
cy-gb	(5) Rhaid i hysbysiad a ddarperir o dan is-adran (4) — 

en-gb	if the occupier of the premises is present , be provided to the occupier ; 
cy-gb	os yw meddiannydd y fangre yno , gael ei roi i’r meddiannydd ; 

en-gb	if the occupier is not present but there is a person present who appears to WRA to be in charge of the premises , be provided to that person ; 
cy-gb	os nad yw’r meddiannydd yno ond bod yno berson yr ymddengys i ACC ei fod yn gyfrifol am y fangre , gael ei roi i’r person hwnnw ; 

en-gb	in any other case , be left in a prominent place on the premises.
cy-gb	mewn unrhyw achos arall , gael ei adael mewn lle amlwg yn y fangre.

en-gb	(6) A notice issued under subsection (3)(b)(i) , or provided under subsection (4) , must state — 
cy-gb	(6) Rhaid i hysbysiad a ddyroddir o dan is-adran (3)(b)(i) , neu a ddarperir o dan is-adran (4) , ddatgan — 

en-gb	that the inspection has been approved by the tribunal , and
cy-gb	bod y tribiwnlys wedi cymeradwyo’r archwiliad , a

en-gb	the possible consequences of obstructing a person exercising WRA's functions.
cy-gb	canlyniadau posibl rhwystro person sy’n arfer swyddogaethau ACC.

en-gb	(7) The powers under this section do not include power to enter or inspect any part of the premises that is used solely as a dwelling.
cy-gb	(7) Nid yw’r pwerau o dan yr adran hon yn cynnwys pArer i fynd i unrhyw ran o’r fangre , nac i archwilio unrhyw ran ohoni , a ddefnyddir fel annedd yn unig.

en-gb	1 04 Carrying out inspections under section 1 03:
cy-gb	1 04 Cynnal archwiliadau o dan adran 1 03:

en-gb	(1) When carrying out an inspection under section 103 , WRA has the following powers.
cy-gb	(1) Wrth gynnal archwiliad o dan adran 103 , mae gan ACC y pwerau a ganlyn.

en-gb	(2) On entering the business premises , WRA may — 
cy-gb	(2) Wrth fynd i’r fangre busnes , caiff ACC — 

en-gb	if it has grounds for believing that the carrying out of the inspection may be seriously obstructed , be accompanied by a constable , and
cy-gb	os oes ganddo sail dros gredu y caiff ei rwystro’n ddifrifol wrth gynnal yr archwiliad , gael cwnstabl yno gydag ef , a

en-gb	be accompanied by a person authorised by WRA.
cy-gb	cael person a awdurdodwyd gan ACC yno gydag ef.

en-gb	(3) WRA may ma k e such examination or investigation as it considers to be necessary in the circumstances.
cy-gb	(3) Caiff ACC wneud unrhyw archwiliad neu ymchwiliad y mae’n ystyried bod ei angen o dan yr amgylchiadau.

en-gb	(4) WRA may direct that the premises or any part of them , or anything in them , be left undisturbed (either generally or in particular respects) for so long as is necessary for the purposes of any such examination or investigation.
cy-gb	(4) Caiff ACC roi cyfarwyddyd bod y fangre , neu unrhyw ran ohoni , neu unrhyw beth sydd ynddi , i’w gadael neu i’w adael yn union fel y mae (naill ai yn gyffredinol neu o ran agweddau penodol) cyhyd ag y bo angen at ddibenion unrhyw archwiliad neu ymchwiliad o’r fath.

en-gb	(5) WRA , or a person accompanying WRA , may ta k e samples of material from the premises.
cy-gb	(5) Caiff ACC , neu berson sydd yno gydag ACC , gymryd samplau o ddeunydd o’r fangre.

en-gb	(6) The power to ta k e samples includes power — 
cy-gb	(6) Mae’r pArer i gymryd samplau yn cynnwys pArer — 

en-gb	to carry out experimental borings or other wor k s on the premises , and
cy-gb	i dyllu tyllau arbrofol neu i wneud gwaith arall yn y fangre , a

en-gb	to install , k eep or maintain monitoring and other apparatus on the premises.
cy-gb	i osod , i gadw neu i gynnal cyfarpar monitro a chyfarpar arall yn y fangre.

en-gb	(7) Any sample ta k en under subsection (5) is to be disposed of in such manner as WRA may determine.
cy-gb	(7) Rhaid cael gwared ag unrhyw sampl a gymerir o dan is-adran (5) mewn unrhyw fodd a bennir gan ACC.

en-gb	(1) WRA , or a person accompanying WRA , may ta k e any equipment or materials required for the purpose of an inspection under section 103 onto the business premises being inspected.
cy-gb	(1) Caiff ACC , neu berson sydd yno gydag ACC , fynd ag unrhyw offer neu ddeunyddiau sydd eu hangen at ddiben archwiliad o dan adran 103 i’r fangre busnes sy’n cael ei harchwilio.

en-gb	(2) WRA , or a person accompanying WRA , may ta k e equipment or materials onto the premises — 
cy-gb	(2) Caiff ACC , neu berson sydd yno gydag ACC , fynd ag offer neu ddeunyddiau i’r fangre — 

en-gb	at a time agreed to by the occupier of the premises , or
cy-gb	ar adeg y mae meddiannydd y fangre yn cytuno iddi , neu

en-gb	at any reasonable time , if either — 
cy-gb	ar unrhyw adeg resymol , os bodlonir y naill neu’r llall o’r amodau a ganlyn — 

en-gb	a notice was issued under section 103(3)(b)(i) and the notice specified that the equipment or materials were to be ta k en onto the premises , or
cy-gb	y dyroddwyd hysbysiad o dan adran 103(3)(b)(i) a bod yr hysbysiad yn pennu bod yr offer neu’r deunyddiau i’w dygyd i’r fangre , neu

en-gb	WRA has grounds for believing that issuing such a notice would seriously pre j udice the assessment or collection of devolved tax.
cy-gb	bod gan ACC sail dros gredu y byddai dyroddi hysbysiad o’r fath yn niweidio’r gwaith o asesu neu gasglu trethi datganoledig yn ddifrifol.

en-gb	(3) If equipment or materials are ta k en onto premises without — 
cy-gb	(3) Os dygir offer neu ddeunyddiau i’r fangre — 

en-gb	the agreement of the occupier , or
cy-gb	heb gytundeb y meddiannydd , neu

en-gb	a notice having been issued in accordance with subsection (2)(b)(i) , 
cy-gb	heb i hysbysiad gael ei ddyroddi yn unol ag is-adran (2)(b)(i) , 

en-gb	WRA must provide a notice at the time the equipment or materials are to be ta k en onto the premises.
cy-gb	rhaid i ACC ddarparu hysbysiad ar yr adeg y mae’r offer neu’r deunyddiau i’w dygyd i’r fangre.

en-gb	(4) The notice must — 
cy-gb	(4) Rhaid i’r hysbysiad — 

en-gb	(5) The notice must state the possible consequences of obstructing a person exercising WRA ' s functions.
cy-gb	(5) Rhaid i’r hysbysiad ddatgan canlyniadau posibl rhwystro person sy’n arfer swyddogaethau ACC.

en-gb	(6) If the inspection , or the use of equipment or materials , has been approved by the tribunal , the notice must state that fact.
cy-gb	(6) Os yw’r tribiwnlys wedi cymeradwyo’r archwiliad , neu’r defnydd o offer neu ddeunyddiau , rhaid i’r hysbysiad ddatgan hynny.

en-gb	1 06 P ower to inspect premises or property for valuation etc. 
cy-gb	1 06 er i archwilio mangre neu eiddo er mwyn prisio etc. 

en-gb	(1) WRA may enter premises and inspect the premises and any property on the premises for the purpose of valuing , measuring or determining the character of the premises or property if — 
cy-gb	(1) Caiff ACC fynd i fangre ac archwilio’r fangre ac unrhyw eiddo yn y fangre at ddiben prisio , mesur neu bennu cymeriad y fangre neu’r eiddo — 

en-gb	the valuation , measurement or determination is required for the purposes of chec k ing any person ' s tax position , and
cy-gb	os oes angen prisio , mesur neu bennu cymeriad at ddibenion gwirio sefyllfa dreth unrhyw berson , a

en-gb	either condition 1 or 2 is met.
cy-gb	os yw naill ai amod 1 neu amod 2 wedi ei fodloni.

en-gb	the inspection is carried out at a time agreed to by a relevant person , and
cy-gb	bod yr archwiliad yn cael ei gynnal ar adeg a gytunwyd gan berson perthnasol , a

en-gb	a notice of the agreed time of the inspection has been issued to the relevant person.
cy-gb	bod hysbysiad sy’n nodi’r amser a gytunwyd ar gyfer cynnal yr archwiliad wedi ei ddyroddi i’r person perthnasol.

en-gb	(a) the inspection has been approved by the tribunal , and
cy-gb	(a) bod y tribiwnlys wedi cymeradwyo’r archwiliad , a

en-gb	(b) a notice of the time of the inspection has been issued to a relevant person specified by the tribunal at least 7 days before that time.
cy-gb	(b) bod hysbysiad sy’n nodi’r amser y cynhelir yr archwiliad wedi ei ddyroddi i berson perthnasol a bennir gan y tribiwnlys o leiaf 7 niwrnod cyn yr amser hwnnw.

en-gb	(4) In this section , "relevant person" means — 
cy-gb	(4) Yn yr adran hon , ystyr "person perthnasol" yw — 

en-gb	the occupier of the premises , or
cy-gb	meddiannydd y fangre , neu

en-gb	if the occupier cannot be identified or the premises are vacant , a person who controls the premises.
cy-gb	os na ellir dweud pwy yw’r meddiannydd neu os yw’r fangre yn wag , person sy’n rheoli’r fangre.

en-gb	(5) A notice under subsection (2)(b) or (3)(b) must state possible consequences of obstructing a person exercising WRA ' s functions.
cy-gb	(5) Rhaid i hysbysiad o dan is-adran (2)(b) neu (3)(b) ddatgan canlyniadau posibl rhwystro person sy’n arfer swyddogaethau ACC.

en-gb	(6) A notice under subsection (3)(b) must also state that the inspection has been approved by the tribunal.
cy-gb	(6) Rhaid i hysbysiad o dan is-adran (3)(b) hefyd ddatgan bod y tribiwnlys wedi cymeradwyo’r archwiliad.

en-gb	(7) If WRA considers it necessary to assist with the inspection , WRA may be accompanied by a person authorised by WRA.
cy-gb	(7) Os yw ACC o’r farn bod angen hynny i gynorthwyo a’r archwiliad , caiff ACC gael person a awdurdodwyd gan ACC yno gydag ef.

en-gb	1 07 P roducing authorisation to carry out inspections 
cy-gb	1 07 Dangos awdurdodiad i gynnal archwiliadau 

en-gb	If a person carrying out an inspection under section 103 or 106 is unable to produce evidence of authority to carry out the inspection when as k ed to do so by — 
cy-gb	Os nad yw person sy’n cynnal archwiliad o dan adran 103 neu 106 yn gallu dangos tystiolaeth o’i awdurdod i gynnal yr archwiliad pan ofynnir iddo — 

en-gb	the occupier of the premises , or
cy-gb	gan feddiannydd y fangre , neu

en-gb	any other person who appears to be in charge of , or to control , the premises ,
cy-gb	gan unrhyw berson arall yr ymddengys ei fod yn gyfrifol am y fangre , neu’n rheoli’r fangre , 

en-gb	the inspection must stop and may not be continued until such evidence is produced.
cy-gb	rhaid dod a’r archwiliad i ben ac ni chaniateir iddo barhau hyd oni ddangosir tystiolaeth o’r fath.

en-gb	1 08 A pproval of tribunal for inspection of premises 
cy-gb	1 08 Cymeradwyaeth y tribiwnlys i archwilio mangre 

en-gb	(1) WRA may as k the tribunal to approve — 
cy-gb	(1) Caiff ACC ofyn i’r tribiwnlys gymeradwyo — 

en-gb	an inspection under section 103 or 106 , or
cy-gb	archwiliad o dan adran 103 neu 106 , neu

en-gb	the exercise of powers under section 104 or 105 in relation to an inspection under section 103 which has been agreed to by the occupier of the premises.
cy-gb	arfer pwerau o dan adran 104 neu 105 mewn perthynas ag archwiliad o dan adran 103 y mae meddiannydd y fangre wedi cytuno iddo.

en-gb	(2) The tribunal ' s approval of an inspection under section 103 includes approval of the exercise of the powers under section 104 or 105 sub j ect to any conditions imposed by the tribunal in approving the inspection.
cy-gb	(2) Mae cymeradwyaeth y tribiwnlys i archwiliad o dan adran 103 yn cynnwys cymeradwyo arfer y pwerau o dan adran 104 neu 105 yn ddarostyngedig i unrhyw amodau a osodir gan y tribiwnlys wrth gymeradwyo’r archwiliad.

en-gb	(3) An application for approval may be made under subsection (1) without notice of the application being sent to — 
cy-gb	(3) Caniateir gwneud cais am gymeradwyaeth o dan is-adran (1) heb anfon hysbysiad am y cais at — 

en-gb	the person whose tax position is the sub j ect of the proposed inspection , or
cy-gb	y person y mae ei sefyllfa dreth yn destun yr archwiliad arfaethedig , neu

en-gb	the occupier of the premises.
cy-gb	meddiannydd y fangre.

en-gb	(4) The tribunal may approve an inspection under section 103 only if — 
cy-gb	(4) Ni chaiff y tribiwnlys gymeradwyo archwiliad o dan adran 103 — 

en-gb	it is satisfied that WRA has grounds for believing that the inspection of the business premises is required for the purpose of chec k ing a person ' s tax position , and
cy-gb	oni fo’n fodlon bod gan ACC sail dros gredu bod angen archwilio’r fangre busnes at ddiben gwirio sefyllfa dreth person , a

en-gb	if the application for approval was made without notice , it is satisfied that sending notice of the application might have pre j udiced the assessment or collection of devolved tax.
cy-gb	os gwnaed y cais am gymeradwyaeth heb roi hysbysiad , oni fo’n fodlon y gallai anfon hysbysiad am y cais fod wedi niweidio’r gwaith o asesu neu gasglu trethi datganoledig.

en-gb	(5) The tribunal may approve an inspection under section 106 only if it is satisfied that the inspection is required for the purposes of chec k ing any person ' s tax position and — 
cy-gb	(5) Ni chaiff y tribiwnlys gymeradwyo archwiliad o dan adran 106 oni fo’n fodlon bod angen yr archwiliad at ddiben gwirio sefyllfa dreth unrhyw berson ac — 

en-gb	if the application for approval was made without notice , it is satisfied that sending notice of the application might have pre j udiced the assessment or collection of devolved tax , or
cy-gb	os gwnaed y cais am gymeradwyaeth heb roi hysbysiad , ei fod yn fodlon y gallai anfon hysbysiad am y cais fod wedi niweidio’r gwaith o asesu neu gasglu trethi datganoledig , neu

en-gb	in any other case — 
cy-gb	mewn unrhyw achos arall — 

en-gb	the person whose tax position is the sub j ect of the proposed inspection has been given a reasonable opportunity to ma k e representations to WRA about the inspection , 
cy-gb	y rhoddwyd cyfle rhesymol i’r person y mae ei sefyllfa dreth yn destun yr archwiliad arfaethedig wneud sylwadau i ACC ynghylch yr archwiliad , 

en-gb	the occupier of the premises has been given a reasonable opportunity to ma k e such representations , and
cy-gb	y rhoddwyd cyfle rhesymol i feddiannydd y fangre wneud sylwadau o’r fath , a

en-gb	the tribunal has been provided with a summary of any representations made.
cy-gb	y darparwyd crynodeb i’r tribiwnlys o unrhyw sylwadau a wnaed.

en-gb	(6) Subsection (5)(b)(ii) does not apply if the tribunal is satisfied that the occupier of the premises cannot be identified.
cy-gb	(6) Nid yw is-adran (5)(b)(ii) yn gymwys os yw’r tribiwnlys yn fodlon na ellir dweud pwy yw meddiannydd y fangre.

en-gb	(7) Where the tribunal has approved an inspection under subsection (1)(a) or the exercise of a power under subsection (1)(b) , WRA must carry out the inspection or exercise the power — 
cy-gb	(7) Pan fo’r tribiwnlys wedi cymeradwyo archwiliad o dan is-adran (1)(a) neu wedi cymeradwyo arfer pArer o dan is-adran (1)(b) rhaid i ACC gynnal yr archwiliad neu arfer y pArer — 

en-gb	no later than 3 months after the day on which the tribunal ' s approval was given , or
cy-gb	yn ddim hwyrach na 3 mis ar 6l y diwrnod y rhoddodd y tribiwnlys ei gymeradwyaeth , neu

en-gb	within such shorter period as the tribunal may specify when giving the approval.
cy-gb	o fewn unrhyw gyfnod byrrach a bennir gan y tribiwnlys wrth roi’r gymeradwyaeth.

en-gb	1 09 P ower to mark assets and to record information
cy-gb	1 09 PAT' er i farcio asedau a chofnodi gwybodaeth 

en-gb	The powers under sections 103 to 106 include —
cy-gb	Mae’r pwerau o dan adrannau 103 i 106 yn cynnwys — 

en-gb	power to mar k business assets , and anything containing business assets , for the purpose of indicating that they have been inspected , and
cy-gb	pArer i farcio asedau busnes , ac unrhyw beth sy’n cynnwys asedau busnes , at ddiben dangos eu bod wedi eu harchwilio , a

en-gb	power to obtain and record information (whether electronically or otherwise) relating to the premises , property , assets and documents that have been inspected.
cy-gb	pArer i gael a chofnodi gwybodaeth (boed yn electronig neu fel arall) sy’n ymwneud a’r fangre , yr eiddo , yr asedau a’r dogfennau a archwiliwyd.

en-gb	11 0 R estriction on inspection of documents 
cy-gb	11 0 Cyfyngiad ar archwilio dogfennau 

en-gb	WRA may not inspect a document under this Chapter if (or to the extent that) , by virtue of Chapters 2 and 3 , an information notice issued at the time of the inspection to the occupier of the premises could not require the occupier to produce the document.
cy-gb	Ni chaiff ACC archwilio dogfen o dan y Bennod hon os (neu i’r graddau) , yn rhinwedd Penodau 2 a 3 , na allai hysbysiad gwybodaeth a ddyroddwyd i feddiannydd y fangre ar adeg yr archwiliad ei gwneud yn ofynnol i’r meddiannydd gyflwyno’r ddogfen.

en-gb	111 Interpretation of Chapter 4
cy-gb	111 Dehongli Pennod 4

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

en-gb	" business assets " ( " asedau busnes " ) means assets that WRA has reason to believe are owned , leased or used in connection with the carrying on of a business by any person , but does not include documents ;
cy-gb	ystyr " asedau busnes " ( " b usiness assets " ) yw asedau y mae gan ACC reswm i gredu eu bod yn eiddo , ar les neu’n cael eu defnyddio gan unrhyw berson mewn cysylltiad a rhedeg busnes , ond nid yw’n cynnwys dogfennau ; 

en-gb	" business documents " ( " dogfennau busnes " ) means documents (or copies of documents) that relate to the carrying on of a business by any person ;
cy-gb	ystyr " dogfennau busnes " ( " b usiness do c uments " ) yw dogfennau (neu gopiau o ddogfennau) sy’n ymwneud a rhedeg busnes gan unrhyw berson ; 

en-gb	" business premises " ( " mangre busnes " ) , in relation to a person , means premises (or any part of premises) that WRA has reason to believe are (or is) used in connection with the carrying on of a business by or on behalf of the person; 
cy-gb	ystyr " mangre busnes " ( " b usiness p remises " ) , mewn cysylltiad a pherson , yw mangre (neu unrhyw ran o fangre) y mae gan ACC reswm i gredu ei bod yn cael ei defnyddio mewn cysylltiad a rhedeg busnes gan y person neu ar ran y person.

en-gb	" premises " ( " mangre " ) includes any building or structure , any land and any means of transport. 
cy-gb	mae " mangre " ( " p remises " ) yn cynnwys unrhyw adeilad neu strwythur , unrhyw dir ac unrhyw ddull trafnidiaeth;

en-gb	F URTHER INVESTI G ATORY POWERS
cy-gb	PWERAU YMCHWILIO PELLACH

en-gb	112 P ower to copy and remove documents
cy-gb	112 PAT' er i gopio dogfennau a mynd a dogfennau ymaith

en-gb	(1) Where a document is inspected by WRA or is produced by a person , WRA may ta k e copies of the document or ma k e extracts from it.
cy-gb	(1) Pan fo ACC yn archwilio dogfen neu pan gyflwynir dogfen gan berson , caiff ACC wneud copIau o’r ddogfen neu gymryd dyfyniadau ohoni.

en-gb	(2) Where a document is inspected by WRA or is produced by a person , WRA may — 
cy-gb	(2) Pan fo ACC yn archwilio dogfen neu pan gyflwynir dogfen gan berson , caiff ACC — 

en-gb	remove the document at a reasonable time , and
cy-gb	mynd a’r ddogfen ymaith ar adeg resymol , a

en-gb	retain the document for a reasonable period ,
cy-gb	cadw’r ddogfen am gyfnod rhesymol ,

en-gb	if it appears to WRA to be necessary to do so.
cy-gb	os ymddengys i ACC bod angen gwneud hynny.

en-gb	(3) Where WRA removes a document , WRA must supply free of charge — 
cy-gb	(3) Pan fo ACC yn mynd a dogfen ymaith , rhaid i ACC ddarparu yn ddi-dal — 

en-gb	a receipt for the document , and
cy-gb	derbynneb ar gyfer y ddogfen , a

en-gb	a copy of the document , 
cy-gb	copi o’r ddogfen , 

en-gb	if requested to do so by the person who was in possession or power of the document when it was produced or inspected.
cy-gb	os gofynna’r person yr oedd y ddogfen yn ei feddiant , neu a oedd a phcver dros y ddogfen , pan gyflwynwyd neu pan archwiliwyd hi.

en-gb	(4) The removal of a document under subsection (2)(a) is not to be regarded as brea k ing any lien claimed on the document.
cy-gb	(4) Nid yw mynd a dogfen ymaith o dan is-adran (2)(a) i’w ystyried fel torri unrhyw hawlrwym a hawlir ar y ddogfen.

en-gb	(5) Where a document removed under subsection (2)(a) is lost or damaged before it is returned , WRA is liable to compensate the owner of the document for any expenses reasonably incurred in replacing or repairing the document.
cy-gb	(5) Pan fo dogfen yr aed a hi ymaith o dan is-adran (2)(a) yn cael ei cholli neu ei niweidio cyn ei dychwelyd , mae ACC yn agored i ddigolledu perchennog y ddogfen am unrhyw dreuliau yr aed iddynt yn rhesymol wrth gael dogfen arall yn ei lle neu wrth ei hatgyweirio.

en-gb	(6) In this section , references to a document include a copy of the document.
cy-gb	(6) Yn yr adran hon , mae cyfeiriadau at ddogfen yn cynnwys copi o’r ddogfen.

en-gb	11 3 Further provision about records 
cy-gb	11 3 Darpariaeth bellach ynghylch cofnodion 

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

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

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

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

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.