techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: (4) The provision made by the notice under subsection (3) may include - (a) provision that is subject to conditions or exceptions, and
Welsh: (4) Caiff y ddarpariaeth a wneir gan yr hysbysiad o dan is-adran (3) gynnwys - (a) darpariaeth sy'n ddarostyngedig i amodau neu eithriadau, a
English: (b) different provision for different cases (including different descriptions of material).
Welsh: (b) darpariaeth wahanol ar gyfer achosion gwahanol (gan gynnwys disgrifiadau gwahanol o ddeunydd).
English: (5) WRA may vary or cancel a designation under this section by issuing a further notice to the operator of the site.
Welsh: (5) Caiff ACC amrywio neu ganslo dynodiad o dan yr adran hon drwy ddyroddi hysbysiad pellach i weithredwr y safle.
English: (6) A notice varying or cancelling a designation -
Welsh: (6) Mewn perthynas â hysbysiad sy'n amrywio neu'n canslo dynodiad -
English: must set out the details of the variation or cancellation,
Welsh: rhaid iddo nodi manylion yr amrywio neu'r canslo,
English: must specify the date on which it takes effect, and
Welsh: rhaid iddo bennu'r dyddiad y mae'n cael effaith, ac
English: may specify steps that the operator is required or permitted to take in connection with the variation or cancellation.
Welsh: caiff bennu'r camau y mae'n ofynnol i'r gweithredwr eu cymryd mewn cysylltiad â'r amrywio neu'r canslo, neu'r camau y caniateir iddo eu cymryd mewn cysylltiad â hynny.
English: (7) WRA may make, vary or cancel a designation under this section -
Welsh: (7) Caiff ACC wneud, amrywio neu ganslo dynodiad o dan yr adran hon -
English: on the application of the operator of the authorised landfill site to which the designation relates, or
Welsh: ar gais gweithredwr y safle tirlenwi awdurdodedig y mae'r dynodiad yn ymwneud ag ef, neu
English: (8) An application for a designation, variation or cancellation must be made in writing.
Welsh: (8) Rhaid i gais i ddynodi, i amrywio neu i ganslo gael ei gyflwyno mewn ysgrifen.
English: (9) If WRA refuses an application, it must issue a notice of its decision to the operator of the authorised landfill site.
Welsh: (9) Os yw ACC yn gwrthod cais, rhaid iddo ddyroddi hysbysiad am ei benderfyniad i weithredwr y safle tirlenwi awdurdodedig.
English: (10) Regulations may amend this section to make further or different provision about the contents of a notice issued under this section.
Welsh: (10) Caiff rheoliadau ddiwygio'r adran hon er mwyn gwneud darpariaeth bellach neu ddarpariaeth wahanol ynghylch yr hyn sydd i'w gynnwys mewn hysbysiad a ddyroddir o dan yr adran hon.
English: a notice is in force designating a part of an authorised landfill site as a non-disposal area, and
Welsh: hysbysiad mewn grym sy'n dynodi rhan o safle tirlenwi awdurdodedig yn fan nad yw at ddibenion gwaredu, a
English: there is material at the site which is of a description specified in the notice as material which must, or must not, be deposited in the area,
Welsh: deunydd ar y safle sydd o ddisgrifiad a bennir yn yr hysbysiad fel deunydd y mae'n rhaid ei ddodi, neu na chaniateir ei ddodi, yn y man hwnnw,
English: the operator of the site must ensure that the material is dealt with in accordance with the provisions of the notice.
Welsh: rhaid i weithredwr y safle sicrhau yr ymdrinnir â'r deunydd yn unol â darpariaethau'r hysbysiad.
English: (2) Subsection (1) ceases to apply in relation to material if a taxable disposal of the material is made outside the non-disposal area.
Welsh: (2) Mae is-adran (1) yn peidio â bod yn gymwys mewn perthynas â deunydd os gwneir gwarediad trethadwy o'r deunydd y tu allan i'r man nad yw at ddibenion gwaredu.
English: (3) Subsection (1) does not apply in relation to material if -
Welsh: (3) Nid yw is-adran (1) yn gymwys mewn perthynas â deunydd -
English: a taxable disposal of the material is going to be made immediately after it is produced at or brought onto the authorised landfill site, or
Welsh: os yw gwarediad trethadwy o'r deunydd i'w wneud yn union ar ôl iddo gael ei gynhyrchu ar y safle tirlenwi awdurdodedig neu ei gludo iddo, neu
English: the material is in transit between places outside the site and is going to be removed from the site immediately.
Welsh: os yw'r deunydd ar ei hynt rhwng lleoedd y tu allan i'r safle ac yn mynd i gael ei symud o'r safle ar unwaith.
English: (4) Nor does that subsection apply if -
Welsh: (4) Nid yw'r is-adran honno yn gymwys ychwaith -
English: (a) WRA agrees in a particular case that material may be dealt with otherwise than in accordance with the provisions of the notice designating the non-disposal area, and
Welsh: (a) os yw ACC yn cytuno mewn achos penodol y caniateir ymdrin â deunydd mewn modd nad yw'n unol â darpariaethau'r hysbysiad sy'n dynodi'r man nad yw at ddibenion gwaredu, a
English: (b) the material is dealt with in accordance with the agreement.
Welsh: (b) os ymdrinnir â'r deunydd yn unol â'r cytundeb.
English: (5) An agreement given by WRA under subsection (4) (a) -
Welsh: (5) Mewn perthynas â chytundeb a roddir gan ACC o dan is-adran (4) (a) -
English: may provide that anything done in relation to material identified in the agreement is to be treated as having been done in relation to other material of the same description at the authorised landfill site;
Welsh: caiff ddarparu bod unrhyw beth a wneir mewn perthynas â deunydd a nodir yn y cytundeb i'w drin fel pe bai wedi ei wneud mewn perthynas â deunydd arall o'r un disgrifiad ar y safle tirlenwi awdurdodedig;
English: may relate to things done before the agreement is given if WRA is satisfied that the operator of the site could not reasonably have been expected to obtain its agreement before they were done.
Welsh: caiff ymwneud â phethau a wnaed cyn rhoi'r cytundeb os yw ACC wedi ei fodloni na ellid bod wedi disgwyl yn rhesymol i weithredwr y safle sicrhau ei gytundeb cyn i'r pethau hynny gael eu gwneud.
English: (6) See section 8 (3) (g) for provision which treats a taxable disposal as being made if material is kept in a non-disposal area beyond the end of the maximum period specified in the notice designating the area, unless the material is dealt with in accordance with an agreement under subsection (4) (a).
Welsh: (6) Gweler adran 8 (3) (g) am ddarpariaeth sy'n trin gwarediad trethadwy fel pe bai wedi ei wneud os cedwir deunydd mewn man nad yw at ddibenion gwaredu y tu hwnt i ddiwedd y cyfnod hwyaf a bennir yn yr hysbysiad sy'n dynodi'r man, oni bai yr ymdrinnir â'r deunydd yn unol â chytundeb o dan is-adran (4) (a).
English: (7) Regulations may amend this section to make further or different provision about circumstances in which subsection (1) does not apply (or ceases to apply).
Welsh: (7) Caiff rheoliadau ddiwygio'r adran hon er mwyn gwneud darpariaeth bellach neu ddarpariaeth wahanol ynghylch amgylchiadau pan na fo is-adran (1) yn gymwys (neu pan fo'n peidio â bod yn gymwys).
English: (1) Where part of an authorised landfill site has been designated as a non-disposal area, the operator of the site must keep records relating to material that is deposited in the area.
Welsh: (1) Pan fo rhan o safle tirlenwi awdurdodedig wedi ei dynodi'n fan nad yw at ddibenion gwaredu, rhaid i weithredwr y safle gadw cofnodion sy'n ymwneud â deunydd a ddodir yn y man.
English: (2) The records must be sufficient to enable WRA to determine whether the operator is complying, or has complied, with section 56 in relation to the material.
Welsh: (2) Rhaid i'r cofnodion fod yn ddigonol i alluogi ACC i benderfynu pa un a yw'r gweithredwr yn cydymffurfio ag adran 56 mewn perthynas â'r deunydd, neu a yw wedi cydymffurfio â'r adran honno.
English: the form in which the records must be kept, and
Welsh: ar ba ffurf y mae'n rhaid cadw'r cofnodion, a
English: the information that must be contained in them.
Welsh: yr wybodaeth y mae'n rhaid ei chynnwys ynddynt.
English: (4) The operator must preserve the records until the end of the period of 6 years beginning with the date on which the material is removed from the non-disposal area, or ceases to be material of a description that must be deposited in the area, whichever is earlier.
Welsh: (4) Rhaid i'r gweithredwr storio'r cofnodion yn ddiogel hyd ddiwedd y cyfnod o 6 blynedd sy'n dechrau â'r dyddiad y caiff y deunydd ei symud o'r man nad yw at ddibenion gwaredu, neu'r dyddiad y mae'n peidio â bod yn ddeunydd o ddisgrifiad y mae'n rhaid ei ddodi yn y man, pa un bynnag sydd gynharaf.
English: (5) But an agreement given under section 56 (4) (a) in relation to material may require the operator to preserve the records relating to the material until the end of a period of 6 years beginning with a different date (whether earlier or later) from the one specified in subsection (4).
Welsh: (5) Ond gall cytundeb a roddir o dan adran 56 (4) (a) mewn perthynas â deunydd ei gwneud yn ofynnol i'r gweithredwr storio'r cofnodion sy'n ymwneud â'r deunydd yn ddiogel am gyfnod o 6 blynedd sy'n dechrau â dyddiad gwahanol (boed gynharach neu ddiweddarach) i'r un a bennir yn is-adran (4).
English: (6) See Chapter 2 of Part 3 of TCMA for other duties to keep and preserve records which apply where a taxable disposal is treated as being made by virtue of section 8 (3) (g).
Welsh: (6) Gweler Pennod 2 o Ran 3 o DCRhT am ddyletswyddau eraill i gadw cofnodion a'u storio'n ddiogel sy'n gymwys pan gaiff gwarediad trethadwy ei drin fel pe bai wedi ei wneud yn rhinwedd adran 8 (3) (g).
English: In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (i) (inserted by section 38 of this Act) insert -
Welsh: Yn adran 172 o DCRhT (penderfyniadau apeliadwy), yn is-adran (2), ar ôl paragraff (i) (a fewnosodir gan adran 38 o'r Ddeddf hon) mewnosoder -
English: " (j) a decision relating to the designation of a non-disposal area for the purposes of landfill disposals tax;."
Welsh: " (j) penderfyniad sy'n ymwneud â dynodi man nad yw at ddibenion gwaredu at ddibenion treth gwarediadau tirlenwi;".
English: (1) After section 103 of TCMA (power of WRA to inspect business premises) insert -
Welsh: (1) Ar ôl adran 103 o DCRhT (pŵer ACC i archwilio mangre busnes) mewnosoder - "103A Pŵer pellach i archwilio mangre busnes:
English: landfill disposals tax
Welsh: treth gwarediadau tirlenwi
English: (1) If WRA has grounds for believing that the following conditions are met, WRA may enter a person's business premises and inspect -
Welsh: (1) Os oes gan ACC sail dros gredu bod yr amodau a ganlyn wedi eu bodloni, caiff ACC fynd i fangre busnes person ac archwilio -
English: business assets that are on the premises;
Welsh: asedau busnes sydd yn y fangre;
English: relevant business documents that are on the premises (but see section 110).
Welsh: dogfennau busnes perthnasol sydd yn y fangre (ond gweler adran 110).
English: (2) The first condition is that the person is or has been involved in any capacity with a disposal of material that is or may be a taxable disposal.
Welsh: (2) Yr amod cyntaf yw bod y person yn ymwneud neu wedi ymwneud mewn unrhyw rinwedd â gwarediad deunydd sy'n warediad trethadwy neu a allai fod yn warediad trethadwy.
English: (3) The second condition is that the inspection of the premises is required for the purpose of checking the position of another person as regards landfill disposals tax in respect of the disposal concerned.
Welsh: (3) Yr ail amod yw bod yr archwiliad o'r fangre yn ofynnol at ddiben gwirio sefyllfa person arall o ran treth gwarediadau tirlenwi mewn cysylltiad â'r gwarediad o dan sylw.
English: (4) Subsections (2) to (7) of section 103 apply in respect of an inspection under this section as they apply in respect of an inspection under section 103 (1).
Welsh: (4) Mae is-adrannau (2) i (7) o adran 103 yn gymwys mewn cysylltiad ag archwiliad o dan yr adran hon fel y maent yn gymwys mewn cysylltiad ag archwiliad o dan adran 103 (1).
English: (5) In this section, "relevant business documents" means business documents that relate to matters relevant to the position of a person as regards landfill disposals tax.
Welsh: (5) Yn yr adran hon, ystyr "dogfennau busnes perthnasol" yw dogfennau busnes sy'n ymwneud â materion sy'n berthnasol i sefyllfa person o ran treth gwarediadau tirlenwi.
English: (6) The circumstances in which WRA is to be treated as having grounds for believing that the first condition is met include (for example) circumstances where WRA has grounds for believing that the person -
Welsh: (6) Mae'r amgylchiadau pan fo ACC i'w drin fel pe bai ganddo sail dros gredu bod yr amod cyntaf wedi ei fodloni yn cynnwys (er enghraifft) amgylchiadau pan fo gan ACC sail dros gredu -
English: (a) is, or has been, involved in any capacity with receiving, transporting or supplying any material for purposes connected with or preparatory to a disposal of material that is or may be a taxable disposal, or
Welsh: (a) bod y person, neu y bu'r person, yn ymwneud mewn unrhyw rinwedd â chael, â chludo neu â chyflenwi unrhyw ddeunydd at ddibenion sy'n gysylltiedig â gwarediad deunydd sy'n warediad trethadwy neu a allai fod yn warediad trethadwy, neu sy'n baratoad ar gyfer hynny, neu
English: (b) is, or has been, involved in any capacity in subjecting any material to any procedure or use, or otherwise in dealing with or making arrangements in respect of any material, for purposes connected with or preparatory to a disposal of material that is or may be a taxable disposal.
Welsh: (b) bod y person, neu y bu'r person, yn ymwneud mewn unrhyw rinwedd â gwneud unrhyw ddeunydd yn destun unrhyw weithdrefn neu ddefnydd, neu fel arall ag ymdrin ag unrhyw ddeunydd neu wneud trefniadau mewn perthynas ag ef, at ddibenion sy'n gysylltiedig â gwarediad deunydd sy'n warediad trethadwy neu a allai fod yn warediad trethadwy, neu sy'n baratoad ar gyfer hynny.
English: An inspection of premises is not to be carried out under this section if WRA has the power to carry out the inspection under section 103B.
Welsh: Ni chaniateir cynnal archwiliad o fangre o dan yr adran hon os oes gan ACC y pŵer i gynnal yr archwiliad o dan adran 103B.
English: references to a disposal of material include the carrying out of a specified landfill site activity in relation to material;
Welsh: mae cyfeiriadau at warediad deunydd yn cynnwys cyflawni gweithgarwch safle tirlenwi penodedig mewn perthynas â deunydd;
English: "material," "specified landfill site activity" and "taxable disposal" have the same meanings as in LDTA.
Welsh: mae i "deunydd", "gweithgarwch safle tirlenwi penodedig" a "gwarediad trethadwy" yr un ystyr ag a roddir iddynt yn DTGT.
English: 103B Further power to inspect premises:
Welsh: 103B Pŵer pellach i archwilio mangre:
English: taxable disposals made at places
Welsh: gwarediadau trethadwy a wneir
English: other than authorised landfill sites
Welsh: yn rhywle ac eithrio safleoedd tirlenwi awdurdodedig
English: (1) This section applies if WRA has grounds for believing -
Welsh: (1) Mae'r adran hon yn gymwys os oes gan ACC sail dros gredu -
English: that a disposal of material that is or may be a taxable disposal has been made at a place that is not, and does not form part of, an authorised landfill site, and
Welsh: bod gwarediad deunydd sy'n warediad trethadwy neu a allai fod yn warediad trethadwy wedi ei wneud yn rhywle nad yw'n safle tirlenwi awdurdodedig, nac yn rhan o safle o'r fath, a
English: that the inspection of premises within subsection (3) is required for one or more of the purposes listed in subsection (4).
Welsh: ei bod yn ofynnol archwilio mangre sydd o fewn is-adran (3) at un neu ragor o'r dibenion a restrir yn is-adran (4).
English: (2) WRA may enter the premises and inspect -
Welsh: (2) Caiff ACC fynd i'r fangre ac archwilio -
English: anything on the premises (including documents).
Welsh: unrhyw beth sydd yn y fangre (gan gynnwys dogfennau).
English: (3) Premises are within this subsection if WRA has reason to believe that -
Welsh: (3) Mae mangre o fewn yr is-adran hon os oes gan ACC reswm i gredu -
English: the disposal was made at them, or
Welsh: y gwnaed y gwarediad ynddi, neu
English: the occupier of the premises meets, or may meet, the charging condition in respect of the disposal.
Welsh: bod meddiannydd y fangre yn bodloni, neu y gallai fodloni, yr amod ar gyfer codi treth mewn cysylltiad â'r gwarediad.
English: (4) The purposes are -
Welsh: (4) Y dibenion yw -
English: determining whether the disposal was made at the premises;
Welsh: penderfynu a wnaed y gwarediad yn y fangre;
English: identifying the nature or origin of the material disposed of;
Welsh: canfod natur neu darddiad y deunydd a waredwyd;
English: identifying the date on which the disposal was made;
Welsh: canfod ar ba ddyddiad y gwnaed y gwarediad;
English: determining whether the disposal is a taxable disposal;
Welsh: penderfynu a yw'r gwarediad yn warediad trethadwy;
English: determining the weight of the material disposed of;
Welsh: pennu pwysau'r deunydd a waredwyd;
English: determining the amount of any proposed charge to tax under LDTA on the disposal;
Welsh: pennu swm unrhyw dreth arfaethedig sydd i'w godi ar y gwarediad o dan DTGT;
English: (g) identifying a person who meets, or may meet, the charging condition in respect of the disposal.
Welsh: (g) canfod person sy'n bodloni, neu a allai fodloni, yr amod ar gyfer codi treth mewn cysylltiad â'r gwarediad.
English: Subsections (2) to (7) of section 103 apply in respect of an inspection under this section as they apply in respect of an inspection under section 103 (1).
Welsh: Mae is-adrannau (2) i (7) o adran 103 yn gymwys mewn cysylltiad ag archwiliad o dan yr adran hon fel y maent yn gymwys mewn cysylltiad ag archwiliad o dan adran 103 (1).
English: "authorised landfill site," "material" and "taxable disposal" have the same meanings as in LDTA;
Welsh: mae i "safle tirlenwi awdurdodedig", "deunydd" a "gwarediad trethadwy" yr un ystyron ag a roddir iddynt yn DTGT;
English: references to a person meeting the charging condition have the same meaning as in Chapter 2 of Part 4 of LDTA."
Welsh: mae i gyfeiriadau at berson yn bodloni'r amod ar gyfer codi treth yr un ystyr ag ym Mhennod 2 o Ran 4 o DTGT."
English: (2) In section 103 of TCMA, after subsection (7) insert -
Welsh: (2) Yn adran 103 o DCRhT, ar ôl is-adran (7) mewnosoder -
English: " (8) An inspection of premises is not to be carried out under this section if WRA has the power to carry out the inspection under section 103B."
Welsh: " (8) Ni chaniateir cynnal archwiliad o fangre o dan yr adran hon os oes gan ACC y p
English: (1) A person within subsection (2) may disclose information to WRA for the purpose of assisting it in the collection and management of the tax.
Welsh: (1) Caiff person o fewn is-adran (2) ddatgelu gwybodaeth i ACC at ddiben cynorthwyo ACC i gasglu a rheoli'r dreth.
English: a county council or county borough council in Wales;
Welsh: cyngor sir neu gyngor bwrdeistref sirol yng Nghymru;
English: (3) A disclosure under this section does not breach -
Welsh: (3) Nid yw datgeliad o dan yr adran hon yn torri -
English: any obligation of confidence owed by the person making the disclosure, or
Welsh: unrhyw rwymedigaeth gyfrinachedd sy'n ddyledus gan y person sy'n gwneud y datgeliad, neu
English: any other restriction on the disclosure of information (however imposed).
Welsh: unrhyw gyfyngiad arall ar ddatgelu gwybodaeth (sut bynnag y caiff ei osod).
English: (4) But nothing in this section authorises a disclosure which -
Welsh: (4) Ond nid oes dim yn yr adran hon yn awdurdodi datgeliad -
English: contravenes the Data Protection Act 1998 (c.
Welsh: sy'n torri Deddf Diogelu Data 1998 (p.
English: is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016 (c.
Welsh: a waherddir gan unrhyw un neu ragor o Rannau 1 i 7 neu Bennod 1 o Ran 9 o Ddeddf Pwerau Ymchwilio 2016 (p.
English: (5) Until the repeal of Part 1 of the Regulation of Investigatory Powers Act 2000 (c.
Welsh: (5) Hyd nes y bydd diddymiad Rhan 1 o Ddeddf Rheoleiddio Pwerau Ymchwilio 2000 (p.
English: 23) by paragraphs 45 and 54 of Schedule 10 to the Investigatory Powers Act 2016 (c.
Welsh: 23) gan baragraffau 45 a 54 o Atodlen 10 i Ddeddf Pwerau Ymchwilio 2016 (p.
English: 25) is fully in force, subsection (4) (b) has effect as if it included a reference to that Part.
Welsh: 25) mewn grym yn llwyr, mae is-adran (4) (b) yn cael effaith fel pe bai'n cynnwys cyfeiriad at y Rhan honno.
English: (6) Nothing in this section affects any power of any person to disclose information that exists apart from this section.
Welsh: (6) Nid oes dim yn yr adran hon yn effeithio ar unrhyw b
English: (7) Regulations may amend subsection (2) to add, modify or remove a reference to a person or to a description of persons.
Welsh: (7) Caiff rheoliadau ddiwygio is-adran (2) er mwyn ychwanegu, diwygio neu ddileu cyfeiriad at berson neu at ddisgrifiad o bersonau.
English: An operator of an authorised landfill site who fails to determine the weight of the material in a taxable disposal in accordance with section 20 is liable to a penalty not exceeding £500 in respect of each taxable disposal to which the failure relates.
Welsh: Mae gweithredwr safle tirlenwi awdurdodedig sy'n methu â phennu pwysau'r deunydd mewn gwarediad trethadwy yn unol ag adran 20 yn agored i gosb nad yw'n fwy na £500 mewn cysylltiad â phob gwarediad trethadwy y mae'r methiant yn ymwneud ag ef.
English: 62 Penalty for applying water discount incorrectly
Welsh: 62 Cosb am gymhwyso'r disgownt dŵr yn anghywir
English: Where the operator of an authorised landfill site, in calculating the taxable weight of the material in a taxable disposal -
Welsh: Pan fo gweithredwr safle tirlenwi awdurdodedig, wrth gyfrifo pwysau trethadwy'r deunydd mewn gwarediad trethadwy -
English: applies a discount without having approval under section 21 to do so, or
Welsh: yn cymhwyso disgownt heb fod â chymeradwyaeth o dan adran 21 i wneud hynny, neu
English: applies a discount which is greater than the discount approved under section 21,
Welsh: yn cymhwyso disgownt sy'n fwy na'r disgownt a gymeradwywyd o dan adran 21,
English: the operator is liable to a penalty not exceeding £500 in respect of each taxable disposal to which a discount is applied in either of those ways.
Welsh: mae'r gweithredwr yn agored i gosb nad yw'n fwy na £500 mewn cysylltiad â phob gwarediad trethadwy y cymhwysir disgownt iddo yn y naill neu'r llall o'r ffyrdd hynny.
English: (1) Where the operator of an authorised landfill site becomes liable to a penalty under section 61 or 62, WRA must -
Welsh: (1) Pan ddaw gweithredwr safle tirlenwi awdurdodedig yn agored i gosb o dan adran 61 neu 62, rhaid i ACC -
English: assess the penalty, and
Welsh: asesu'r gosb, a
English: issue a notice to the person of the penalty assessed.
Welsh: dyroddi hysbysiad i'r person am y gosb a aseswyd.
English: (2) An assessment of a penalty under section 61 or 62 may be combined with an assessment to tax.
Welsh: (2) Caniateir cyfuno asesiad o gosb o dan adran 61 neu 62 gydag asesiad treth.
English: (3) An assessment of a penalty under section 61 or 62 must be made within the period of 12 months beginning with the day on which WRA first believed that the operator was liable to the penalty.
Welsh: (3) Rhaid gwneud asesiad o gosb o dan adran 61 neu 62 o fewn y cyfnod o 12 mis sy'n dechrau â'r diwrnod y daeth ACC i gredu yn gyntaf bod y gweithredwr yn agored i'r gosb.
English: A person who carries out taxable operations in breach of section 35 (1) (duty to be registered) is liable to a penalty of £300.
Welsh: Mae person sy'n cyflawni gweithrediadau trethadwy yn groes i adran 35 (1) (dyletswydd i fod yn gofrestredig) yn agored i gosb o £300.
English: If a person continues to carry out taxable operations in breach of section 35 (1) after the end of the initial penalty period, the person is liable to a further penalty or penalties not exceeding £60 for each day on which the person continues to do so.
Welsh: Os yw person yn parhau i gyflawni gweithrediadau trethadwy yn groes i adran 35 (1) ar ôl diwedd y cyfnod cosbi cychwynnol, mae'r person yn agored i gosb bellach neu gosbau pellach nad ydynt yn fwy na £60 ar gyfer pob diwrnod y mae'r person yn parhau i wneud hynny.