techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: the date which would be the late payment interest start date apart from this section, and
Welsh: y dyddiad a fyddai wedi bod yn ddyddiad dechrau'r llog taliadau hwyr oni bai am yr adran hon, a
English: the day after the end of the period of 30 days beginning with the grant of probate or letters of administration or another document having equivalent effect under the law of a country or territory other than
Welsh: y diwrnod ar ôl diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau â grant profiant neu lythyrau gweinyddu neu ddogfen arall ag iddi effaith gyfatebol o dan gyfraith gwlad neu diriogaeth heblaw Cymru a Lloegr mewn perthynas ag ystad yr ymadawedig.
English: (1) This section applies to any relevant amount paid by a person to WRA that is repaid by WRA to that person or to another person.
Welsh: (1) Mae'r adran hon yn gymwys i unrhyw swm perthnasol a dalwyd gan berson i ACC a ad
English: an amount of devolved tax, or
Welsh: swm o dreth ddatganoledig, neu
English: an amount of penalty relating to devolved tax.
Welsh: swm o gosb sy'n ymwneud â threth ddatganoledig.
English: beginning with the repayment interest start date, and
Welsh: sy'n dechrau â dyddiad dechrau'r llog ad
English: ending with the date of repayment.
Welsh: sy'n dod i ben â'r dyddiad ad
English: (4) The repayment interest start date for the relevant amount is the later of -
Welsh: (4) Dyddiad dechrau'r llog ad
English: the day on which the relevant amount was paid to WRA, and
Welsh: y diwrnod y talwyd y swm perthnasol i ACC, a
English: the day on which the amount mentioned in subsection (2) (a) or (b), in connection with which the relevant amount was paid, became payable to WRA.
Welsh: y diwrnod y daeth y swm a grybwyllir yn is
English: Repayment interest is not payable on an amount payable in consequence of an order or
Welsh: Nid yw llog ad
English: Repayment interest is not payable on repayment interest.
Welsh: Nid yw llog ad
English: (3) The date of repayment, in relation to an amount to which section 161 applies, includes the date on which it is set off against an amount owed to WRA.
Welsh: (3) Mae'r dyddiad ad
English: The late payment interest rate is the rate provided for in regulations made by the Welsh
Welsh: Y gyfradd llog taliadau hwyr yw'r gyfradd y darperir ar ei chyfer mewn rheoliadau a wneir gan Weinidogion Cymru.
English: The repayment interest rate is the rate provided for in regulations made by the Welsh
Welsh: Y gyfradd llog ad
English: Regulations under subsection (1) or (2) -
Welsh: Caiff rheoliadau o dan is
English: may make different provision for different purposes
Welsh: gwneud darpariaeth wahanol at ddibenion gwahanol;
English: may either themselves specify a rate of interest or make provision for a rate to be determined (and to change from time to time) by reference to a rate or an average of rates referred to in regulations
Welsh: naill ai bennu cyfradd llog eu hunain neu wneud darpariaeth ar gyfer pennu cyfradd (a'i newid o bryd i'w gilydd) drwy gyfeirio at gyfradd neu gyfartaledd cyfraddau y cyfeirir ati neu ato mewn rheoliadau;
English: may provide for rates to be reduced below, or increased above, what they would otherwise be by reference to specified amounts or specified formulae
Welsh: darparu ar gyfer gostwng cyfraddau islaw, neu eu codi uwchlaw, yr hyn y byddent fel arall drwy gyfeirio at symiau penodedig neu at fformiwlâu penodedig;
English: may provide for rates arrived at by reference to averages to be rounded up or down
Welsh: darparu ar gyfer talgrynnu i fyny neu i lawr gyfraddau a geir drwy gyfeirio at gyfartaleddau;
English: may provide for circumstances in which alteration of a rate of interest is or is not to take place
Welsh: darparu ar gyfer amgylchiadau pa fo cyfradd llog i'w haddasu neu pan na fo i'w haddasu;
English: may provide that alterations of rates are to have effect for periods beginning on or after a day determined in accordance with the regulations in relation to interest running from before that day as well as from or from after that day.
Welsh: darparu bod addasiadau i gyfraddau i gael effaith am gyfnodau sy'n dechrau ar neu ar ol diwrnod a bennir yn unol â'r rheoliadau mewn perthynas â llog sy'n dechrau cronni cyn y dyddiad hwnnw yn ogystal ag o'r diwrnod hwnnw neu ar ol y diwrnod hwnnw.
English: devolved tax
Welsh: treth ddatganoledig;
English: interest on devolved tax
Welsh: llog ar dreth ddatganoledig;
English: a penalty relating to devolved tax
Welsh: cosb sy'n ymwneud â threth ddatganoledig;
English: interest on a penalty relating to devolved tax.
Welsh: llog ar gosb sy'n ymwneud â threth ddatganoledig.
English: Any relevant amount that becomes payable (whether under an enactment or contract settlement) is payable to WRA.
Welsh: Mae unrhyw swm perthnasol sy'n dod yn daladwy (boed o dan ddeddfiad neu o dan setliad contract) yn daladwy i ACC.
English: The Welsh
Welsh: Caiff Gweinidogion Cymru ddarparu drwy reoliadau bod rhaid i berson sy'n talu swm perthnasol i ACC gan ddefnyddio dull talu a ragnodir gan y rheoliadau, hefyd dalu ffi a ragnodir gan y rheoliadau neu a bennir yn unol â hwy.
English: Regulations under this section may make provision about the time and manner in which the fee must be paid.
Welsh: Caiff rheoliadau o dan yr adran hon wneud darpariaeth ynghylch pryd a sut y mae'n rhaid talu'r ffi.
English: A certificate of WRA that a relevant amount has not been paid to WRA is sufficient evidence that the amount is unpaid unless the contrary is proved.
Welsh: Mae tystysgrif gan ACC nad yw swm perthnasol wedi ei dalu i ACC yn dystiolaeth ddigonol nad yw'r swm wedi ei dalu oni phrofir i'r gwrthwyneb.
English: A document purporting to be such a certificate is to be treated as if it were such a certificate unless the contrary is proved.
Welsh: Mae dogfen yr honnir ei bod yn dystysgrif o'r fath i'w thrin fel pe bai'n dystysgrif o'r fath oni phrofir i'r gwrthwyneb.
English: All or any of the amounts recoverable under this section that are payable by any one person may be included in the same complaint, summons or other document required to be laid before or issued by a
Welsh: Caniateir cynnwys pob un neu unrhyw un neu ragor o'r symiau sydd i'w hadennill o dan yr adran hon sy'n daladwy gan unrhyw un person o fewn yr un g*yn, wjrs, neu ddogfen arall y mae'n ofynnol ei gosod gerbron ynad heddwch neu ei dyroddi ganddo.
English: Where a relevant amount consists of devolved tax or a penalty, proceedings may be brought under this section within the period of 12 months beginning with the day following that on or before which the devolved tax or penalty was required to be paid.
Welsh: O ran swm perthnasol sy'n dreth ddatganoledig neu'n gosb, caniateir dwyn achos o dan yr adran hon o fewn y cyfnod o 12 mis sy'n dechrau â'r diwrnod yn dilyn y diwrnod yr oedd yn ofynnol talu'r dreth ddatganoledig neu'r gosb arno neu'n gynharach.
English: Where a relevant amount consists of interest on devolved tax or on a penalty, proceedings may be brought under this section within the period of 12 months beginning with the day following that on or before which the devolved tax or penalty was required to be paid.
Welsh: O ran swm perthnasol sy'n llog ar dreth ddatganoledig neu ar gosb, caniateir dwyn achos o dan yr adran hon o fewn y cyfnod o 12 mis sy'n dechrau â'r diwrnod yn dilyn y diwrnod yr oedd yn ofynnol talu'r dreth ddatganoledig neu'r gosb arno neu'n gynharach.
English: The Welsh
Welsh: Caiff Gweinidogion Cymru gynyddu'r swm a bennir yn is-adran (1) drwy reoliadau.
English: Tax Collection and Management (Wales) Act 2016 (anaw 6) 74
Welsh: 74 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
English: 15) (taking control of goods) to recover that amount.
Welsh: 15) (atafaelu nwyddau) er mwyn adennill y swm hwnnw.
English: (1) This
Welsh: (1) Mae'r Rhan hon yn gwneud darpariaeth ar gyfer adolygiadau o benderfyniadau penodol gan ACC, ac apelau yn eu herbyn, gan gynnwys darpariaeth ynghylch -
English: the decisions which are appealable decisions,
Welsh: y penderfyniadau sy'n benderfyniadau apeliadwy,
English: the right to request WRA to review appealable decisions,
Welsh: yr hawl i ofyn i ACC adolygu penderfyniadau apeliadwy,
English: the duty of WRA to carry out reviews on request,
Welsh: y ddyletswydd ar ACC i gynnal adolygiadau ar gais,
English: the effect of review conclusions,
Welsh: effaith casgliadau adolygiad,
English: the right to appeal to the tribunal against appealable decisions, whether following review or otherwise, and
Welsh: yr hawl i apelio i'r tribiwnlys yn erbyn penderfyniadau apeliadwy, boed hynny yn dilyn adolygiad neu fel arall, ac
English: the duty of the tribunal to determine those appeals.
Welsh: y ddyletswydd ar y tribiwnlys i ddyfarnu ar yr apelau hynny.
English: (2) This
Welsh: (2) Mae'r Rhan hon hefyd yn gwneud darpariaeth ar gyfer setlo anghydfodau sy'n ymwneud â phenderfyniadau apeliadwy drwy gytundeb.
English: (1) A person to whom an appealable decision applies -
Welsh: (1) Caiff person y mae penderfyniad apeliadwy yn gymwys iddo -
English: may request a review of the decision (sub
Welsh: gofyn am adolygiad o'r penderfyniad (yn ddarostyngedig i is-adran (4, a
English: may appeal against the decision,
Welsh: apelio yn erbyn y penderfyniad,
English: in accordance with the following provisions of this
Welsh: yn unol â'r darpariaethau a ganlyn yn y Rhan hon.
English: Tax Collection and Management (Wales) Act 2016 (anaw 6) 75
Welsh: 75 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
English: (2) The following decisions by WRA are appealable decisions -
Welsh: (2) Mae'r penderfyniadau a ganlyn gan ACC yn benderfyniadau apeliadwy -
English: a decision which affects whether a person is chargeable to a devolved tax
Welsh: penderfyniad sy'n effeithio ar ba un a yw treth ddatganoledig i'w chodi ar berson;
English: a decision which affects the amount of a devolved tax to which a person is chargeable
Welsh: penderfyniad sy'n effeithio ar y swm o dreth ddatganoledig sydd i'w godi ar berson;
English: a decision which affects the day by which an amount of a devolved tax must be paid
Welsh: penderfyniad sy'n effeithio ar y diwrnod erbyn pryd y mae'n rhaid talu swm o dreth ddatganoledig;
English: a decision about a penalty relating to a devolved tax
Welsh: penderfyniad yngln â chosb sy'n ymwneud â threth ddatganoledig;
English: a decision to issue an information notice or to include a particular requirement in such a notice.
Welsh: penderfyniad i ddyroddi hysbysiad gwybodaeth neu gynnwys gofyniad penodol mewn hysbysiad o'r fath.
English: (3) But the following decisions are not appealable decisions -
Welsh: (3) Ond nid yw'r penderfyniadau a ganlyn yn benderfyniadau apeliadwy -
English: (a) a decision to issue a notice of enquiry under section 43 or 74
Welsh: (a) penderfyniad i ddyroddi hysbysiad ymholiad o dan adran
English: (b) a decision to issue -
Welsh: (b) penderfyniad i ddyroddi -
English: a taxpayer notice, or
Welsh: hysbysiad trethdalwr, neu
English: a third party notice to which section
Welsh: hysbysiad trydydd parti y mae adran 90 (3) yn gymwys iddo;
English: (c) a decision to include a particular requirement in -
Welsh: (c) penderfyniad i gynnwys gofyniad penodol mewn -
English: a third party notice to which section
Welsh: hysbysiad trydydd parti y mae adran 90 (3) yn gymwys iddo.
English: that it is unreasonable to require the person to whom the notice was issued to comply with the notice or requirement
Welsh: ei bod yn afresymol ei gwneud yn ofynnol i'r person y dyroddwyd yr hysbysiad iddo gydymffurfio â'r hysbysiad neu'r gofyniad;
English: that a provision of sections
Welsh: bod darpariaeth yn adrannau 9
English: in the case of an identification notice issued under section
Welsh: yn achos hysbysiad adnabod a ddyroddir o dan adran 92 neu hysbysiad cyswllt dyledwr a ddyroddir o dan adran 93, nad yw amod
English: (6) In the case of a decision to issue an information notice or to include a particular requirement in such a notice, the person to whom the decision applies for the purposes of subsection (1) is the person to whom the notice was issued.
Welsh: (6) Yn achos penderfyniad i ddyroddi hysbysiad gwybodaeth neu gynnwys gofyniad penodol mewn hysbysiad o'r fath, y person y mae'r penderfyniad yn gymwys iddo at ddibenion is
English: (a) modify this section to -
Welsh: (a) addasu'r adran hon er mwyn -
English: add a decision to subsection (2) or (3)
Welsh: ychwanegu penderfyniad at is
English: vary the description of a decision in either of those subsections
Welsh: amrywio'r disgrifiad o benderfyniad yn y naill neu'r llall o'r is
English: remove a decision from either of those subsections
Welsh: tynnu ymaith benderfyniad o'r naill neu'r llall o'r is
English: (1) A request to review an appealable decision must be made by giving a notice (a "notice of request") to WRA.
Welsh: (1) Rhaid gwneud cais i adolygu penderfyniad apeliadwy drwy roi hysbysiad ("hysbysiad am gais") i ACC.
English: (2) A notice of request must set out the grounds for review.
Welsh: (2) Rhaid i hysbysiad am gais nodi'r sail ar gyfer yr adolygiad.
English: (3) But a person may not give a notice of request if subsection (4), (5) or (6) applies.
Welsh: (3) Ond ni chaiff person roi hysbysiad am gais os yw is
English: the decision which the person wishes WRA to review is a decision to amend the person
Welsh: os penderfyniad i ddiwygio ffurflen dreth y person o dan adran
English: the enquiry has not yet been completed.
Welsh: os nad yw'r ymholiad wedi ei gwblhau hyd yma.
English: (6) This subsection applies where the person -
Welsh: (6) Mae'r is
English: has entered into a settlement agreement in relation to the decision which the person wishes WRA to review, and
Welsh: pan fo'r person wedi ymrwymo i gytundeb setlo mewn perthynas â'r penderfyniad y mae'r person yn dymuno i ACC ei adolygu, a
English: has not given notice of withdrawal from the agreement under section 184 (4).
Welsh: pan na fo'r person wedi rhoi hysbysiad tynnu'n 6l o'r cytundeb o dan adran 18
English: (7) This section does not prevent an appealable decision from being dealt with in accordance with section 184.
Welsh: (7) Nid yw'r adran hon yn rhwystro ymdrin â phenderfyniad apeliadwy yn unol ag adran 18
English: where the request relates to a decision to amend the person
Welsh: pan fo'r cais yn ymwneud â phenderfyniad i ddiwygio ffurflen dreth y person o dan adran
English: where the request relates to a decision of any other kind, the period of 30 days beginning with the day on which WRA issues the notice informing the person of the decision.
Welsh: pan fo'r cais yn ymwneud â phenderfyniad o unrhyw fath arall, y cyfnod o 30 o ddiwrnodau sy'n dechrau â'r diwrnod y mae ACC yn dyroddi'r hysbysiad sy'n hysbysu'r person am y penderfyniad.
English: (a) has entered into a settlement agreement in respect of the decision to which the request relates, but
Welsh: (a) wedi ymrwymo i gytundeb setlo mewn cysylltiad â'r penderfyniad y mae'r cais yn ymwneud ag ef, ond
English: Tax Collection and Management (Wales) Act 2016 (anaw 6) 77
Welsh: 77 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
English: (b) has subsequently given notice of withdrawal from the agreement under section 184 (4),
Welsh: (b) wedi rhoi hysbysiad wedi hynny ei fod yn tynnu'n ôl o'r cytundeb o dan adran 18
English: the relevant period is the period of 30 days beginning with the day on which the notice of withdrawal is given.
Welsh: y cyfnod perthnasol yw'r cyfnod o 30 o ddiwrnodau sy'n dechrau â'r diwrnod y dyroddir yr hysbysiad tynnu'n ôl.
English: WRA may review the decision to which the notice relates, and
Welsh: caiff ACC adolygu'r penderfyniad y mae'r hysbysiad yn ymwneud ag ef, a
English: must do so if it is satisfied that the person -
Welsh: rhaid iddo wneud hynny os yw'n fodlon -
English: had a reasonable excuse for not giving it during the relevant period, and
Welsh: bod gan y person esgus rhesymol dros beidio â'i roi yn ystod y cyfnod perthnasol, a
English: subsequently gave it to WRA without unreasonable delay.
Welsh: ei fod wedi ei roi i ACC wedyn heb oedi afresymol.
English: (2) WRA must issue a notice to the person indicating whether or not it will review the decision.
Welsh: (2) Rhaid i ACC ddyroddi hysbysiad i'r person yn datgan a fydd yn adolygu'r penderfyniad ai peidio.
English: had a reasonable excuse for not giving the notice of request to WRA during the relevant period,
Welsh: bod gan y ceisydd esgus rhesymol dros beidio â rhoi hysbysiad am y cais i ACC yn ystod y cyfnod perthnasol,
English: subsequently gave it to WRA without unreasonable delay, and then
Welsh: ei fod wedi ei roi i ACC wedyn heb oedi afresymol, ac yna
English: applied to the tribunal without unreasonable delay.
Welsh: ei fod wedi gwneud cais i'r tribiwnlys heb oedi afresymol.
English: (5) In this section, "the relevant period" has the same meaning as in section 174.
Welsh: (5) Yn yr adran hon, mae i "y cyfnod perthnasol" yr un ystyr ag yn adran 17
English: (1) The nature and extent of the review are to be such as appear appropriate to WRA in the circumstances.
Welsh: (1) Mae natur a chwmpas yr adolygiad i fod fel ag y maent yn ymddangos yn briodol i ACC o dan yr amgylchiadau.
English: by WRA in reaching the decision, and
Welsh: gan ACC wrth ddod i'r penderfyniad, a
English: by any person in seeking to resolve disagreement about the decision.
Welsh: gan unrhyw berson wrth geisio datrys anghytundeb ynghylch y penderfyniad.
English: (3) The review must take account of any representations made by the person who gave the notice of request at a stage which gives WRA a reasonable opportunity to consider them.
Welsh: (3) Rhaid i'r adolygiad ystyried unrhyw sylwadau a wneir neu a wnaed gan y person a roddodd yr hysbysiad am gais ar adeg sy'n rhoi cyfle rhesymol i ACC eu hystyried.
English: within the period of 45 days beginning with the day on which WRA received the notice of request, or
Welsh: o fewn y cyfnod o
English: within such other period as WRA and the person may agree.
Welsh: o fewn unrhyw gyfnod arall y bydd ACC a'r person yn cytuno arno.
English: within the period of 45 days beginning with the day on which the tribunal gave the direction, or
Welsh: o fewn y cyfnod o
English: the review is deemed to have concluded that WRA's decision is to be upheld, and
Welsh: bernir bod yr adolygiad wedi dod i'r casgliad bod penderfyniad ACC i'w gadarnhau, a
English: WRA must issue notice of that to the person who gave the notice of request.
Welsh: rhaid i ACC ddyroddi hysbysiad i'r perwyl hwnnw i'r person a roddodd yr hysbysiad am gais.
English: the conclusions in the notice are to be treated as if the tribunal had determined an appeal against the decision to which the notice relates in the manner set out in the conclusions, but
Welsh: mae'r casgliadau yn yr hysbysiad i'w trin fel pe bai'r tribiwnlys wedi dyfarnu ap
English: the conclusions are not to be treated as a decision of the tribunal for the purposes of sections 9 to 13 of the Tribunals, Courts and
Welsh: nid yw'r casgliadau i'w trin fel penderfyniad gan y tribiwnlys at ddibenion adrannau 9 i 13 o Ddeddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 200
English: (2) But subsection (1) does not apply if, or to the extent that -
Welsh: (2) Ond nid yw is
English: WRA and the person subsequently enter into a settlement agreement in relation to the decision to which the notice relates, or
Welsh: bod ACC a'r person yn ymrwymo wedi hynny i gytundeb setlo mewn perthynas â'r penderfyniad y mae'r hysbysiad yn ymwneud ag ef, neu
English: the tribunal subsequently determines an appeal made against the decision to which the notice relates.
Welsh: bod y tribiwnlys yn dyfarnu wedi hynny ar ap
English: An appeal against an appealable decision must be made to the tribunal.
Welsh: Rhaid gwneud ap
English: But a person may not make an appeal to the tribunal if subsection (3), (4) or (5) applies.
Welsh: Ond ni chaiff person wneud ap
English: Tax Collection and Management (Wales) Act 2016 (anaw 6) 79
Welsh: 79 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
English: (3) This subsection applies where -
Welsh: (3) Mae'r is
English: the decision which the person wishes to appeal against is a decision of WRA to amend the person
Welsh: os penderfyniad ACC i ddiwygio ffurflen dreth y person o dan adran
English: the person has given WRA notice of a request under section 173 for a review of the decision which the person wishes to appeal against, and
Welsh: pan fo'r person wedi rhoi hysbysiad am gais i ACC o dan adran 1
English: the period within which WRA must issue notice of the conclusions of the review under section 176 (5) has not yet ended.
Welsh: pan nad yw'r cyfnod y mae'n rhaid i ACC ddyroddi hysbysiad am gasgliadau'r adolygiad oddi fewn iddo o dan adran 1
English: has entered into a settlement agreement in relation to the decision which the person wishes to appeal against, and
Welsh: pan fo'r person wedi ymrwymo i gytundeb setlo mewn perthynas â'r penderfyniad y mae'r person yn dymuno apelio yn ei erbyn, a
English: has not given notice of withdrawal from the agreement under section 184 (4).
Welsh: pan na fo'r person wedi rhoi hysbysiad tynnu'n ôl o'r cytundeb o dan adran 18
English: (6) This section does not prevent an appealable decision from being dealt with in accordance with section 184.
Welsh: (6) Nid yw'r adran hon yn rhwystro ymdrin â phenderfyniad apeliadwy yn unol ag adran 18
English: (1) An appeal must be made to the tribunal before the end of the relevant period.
Welsh: (1) Rhaid i apêl gael ei gwneud i'r tribiwnlys cyn diwedd y cyfnod perthnasol.
English: where the appeal relates to a decision to amend the appellant
Welsh: pan fo'r apêl yn ymwneud â phenderfyniad i ddiwygio ffurflen dreth yr apelai o dan adran
English: where the appeal relates to a decision of any other kind, the period of 30 days beginning with the day on which WRA issues the notice informing the appellant of the decision.
Welsh: pan fo'r apêl yn ymwneud â phenderfyniad o unrhyw fath arall, y cyfnod o 30 o ddiwrnodau sy'n dechrau â'r diwrnod y mae ACC yn dyroddi'r hysbysiad sy'n hysbysu'r apelai am y penderfyniad.
English: the period of 30 days beginning with the day on which the notice of withdrawal is given, or
Welsh: y cyfnod o 30 o ddiwrnodau sy'n dechrau â'r diwrnod y dyroddir yr hysbysiad tynnu'n ôl, neu
English: if later, the relevant period applicable under subsection (3).
Welsh: os yw'n hwyrach, y cyfnod perthnasol sy'n gymwys o dan is
English: An appeal may be made to the tribunal after the relevant period if the tribunal gives permission.
Welsh: Caniateir gwneud apêl i'r tribiwnlys ar ôl y cyfnod perthnasol os yw'r tribiwnlys yn rhoi caniatâd.
English: The tribunal may determine that the appealable decision is to be -
Welsh: Caiff y tribiwnlys ddyfarnu bod y penderfyniad apeliadwy -
English: (1) This section applies to a decision relating to a penalty to which a person may be liable.
Welsh: (1) Mae'r adran hon yn gymwys i benderfyniad sy'n ymwneud â chosb y gallai person fod yn agored iddi.
English: but this is sub
Welsh: ond mae hyn yn ddarostyngedig i is-adran (
English: section 154 does not apply to any disputed amount, and
Welsh: nid yw adran 1
English: subsection (3) does not apply.
Welsh: nid yw is-adran (3) yn gymwys.
English: any disputed amount, if the decision has not been reviewed, or
Welsh: unrhyw swm y mae anghydfod yn ei gylch, os nad yw'r penderfyniad wedi ei adolygu, neu
English: if the decision has been reviewed, any disputed amount that the review has concluded to be payable,
Welsh: os yw'r penderfyniad wedi ei adolygu, unrhyw swm y mae anghydfod yn ei gylch y daeth yr adolygiad i'r casgliad ei fod yn daladwy,
English: before the end of the period of 30 days beginning with the day of withdrawal.
Welsh: cyn diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau â'r diwrnod tynnu'n ôl.
English: within the period specified by the tribunal, or
Welsh: o fewn y cyfnod a bennir gan y tribiwnlys, neu
English: if the tribunal does not specify a period, within such period as WRA may specify.
Welsh: os nad yw'r tribiwnlys yn pennu cyfnod, o fewn unrhyw gyfnod a bennir gan ACC.