techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: The Welsh Ministers may set out in regulations the circumstances where a rate of interest can be changed and from when a change to the rate of interest will apply.
Welsh: Caiff Gweinidogion Cymru nodi mewn rheoliadau o dan ba amgylchiadau y caniateir newid cyfradd llog ac o ba bryd y bydd newid i gyfradd llog yn gymwys.
English: PART 7 - PAYMENT AND ENFORCEMENT
Welsh: RHAN 7 - TALU A GORFODI
English: Sections 164-168 - Payment and certification of debt
Welsh: Adrannau 164-168 - Talu ac ardystio dyled
English: Section 164 defines a "relevant amount" for the purposes of this Part as meaning payments of amounts of devolved tax or interest on it, penalties or interest on penalties relating to devolved tax.
Welsh: Mae adran 164 yn diffinio "swm perthnasol" at ddibenion y Rhan hon fel taliadau o symiau o drethi datganoledig neu log arnynt, cosbau neu log ar gosbau sy'n ymwneud â threthi datganoledig.
English: Sections 165 and 166 then provide that any relevant amount that becomes payable is payable to WRA and requires WRA to provide a receipt upon payment of devolved tax if requested to do so.
Welsh: Mae adrannau 165 a 166 yn darparu bod unrhyw swm perthnasol sy'n dod yn daladwy yn daladwy i ACC ac yn ei gwneud yn ofynnol i ACC ddarparu derbynneb pan delir treth ddatganoledig os gofynnir iddo wneud hynny.
English: Section 167 provides the Welsh Ministers with a power to make regulations specifying that a fee is to be paid if an amount of tax, penalty or interest is paid by a particular method of payment that will be set out in the regulations (such as a credit card).
Welsh: Mae adran 167 yn rhoi'r p
English: The regulations will specify the amount of the fee in particular circumstances and may make provision about the time and manner in which the fee must be paid.
Welsh: Bydd y rheoliadau'n pennu swm y ffi o dan amgylchiadau penodol a chaiff wneud darpariaeth ynghylch pryd a sut y mae'n rhaid talu'r ffi.
English: Section 168 provides that a certificate from WRA stating that a sum owed to it has not been paid is evidence of the debt.
Welsh: Mae adran 168 yn darparu bod tystysgrif gan ACC sy'n datgan nad yw swm sy'n ddyledus iddo wedi ei dalu yn dystiolaeth o'r ddyled.
English: Therefore in any court proceedings about the debt, if WRA can present such a certificate, the onus will be on the debtor to prove that the amount is not actually owed to WRA.
Welsh: Mewn unrhyw achos llys ynghylch y ddyled, felly, os gall ACC gyflwyno tystysgrif o'r fath, mater i'r dyledwr fydd profi nad yw'r swm yn ddyledus i ACC.
English: Sections 169-170 - Recovery
Welsh: Adrannau 169-170 - Adennill
English: Section 169 provides for unpaid tax or penalties below £2,000 to be recoverable in the magistrates' court as a civil debt.
Welsh: Mae adran 169 yn darparu bod trethi neu gosbau nas talwyd o lai na £2,000 yn adenilladwy fel dyled sifil yn llys yr ynadon.
English: This is without prejudice to other recovery or enforcement mechanisms that may be at WRA's disposal (for example through the County Court or High Court).
Welsh: Nid yw hyn yn rhagfarnu unrhyw ddulliau adennill neu orfodi eraill a allai fod ar gael i ACC (drwy'r Llys Sirol neu'r Uchel Lys, er enghraifft).
English: The Welsh Ministers may by regulations increase this amount.
Welsh: Caiff Gweinidogion Cymru gynyddu'r swm hwn drwy reoliadau.
English: If a person does not pay the WRA a sum that is due (tax, penalty or interest), section 170 provides for the WRA to recover the sum by taking and selling goods owned by the person using the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007.
Welsh: Os nad yw person yn talu swm sy'n ddyledus (treth, cosb neu log) i ACC, mae adran 170 yn darparu y caiff ACC adennill y swm drwy atafaelu a gwerthu nwyddau y mae'r person yn berchen arnynt gan ddefnyddio'r weithdrefn sydd yn Atodlen 12 i Ddeddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 2007.
English: PART 8 - REVIEWS AND APPEALS
Welsh: RHAN 8 - ADOLYGIADAU AC APELAU
English: Sections 172 -Appealable decisions
Welsh: Adran 172 - Penderfyniadau apeliadwy
English: Section 172 gives a person to whom an appealable decision applies a right to ask WRA to review a decision and a right to make an appeal to the tribunal and sets out which decisions of WRA are to be classed as appealable decisions.
Welsh: Mae adran 172 yn rhoi hawl i berson y mae penderfyniad apeliadwy yn gymwys iddo ofyn i ACC adolygu penderfyniad, a hawl i apelio i'r tribiwnlys, ac yn nodi pa benderfyniadau gan ACC sydd i'w trin fel penderfyniadau apeliadwy.
English: Subsection (3) lists those decisions which are carved out of subsection (2) so as to make them non appealable (including, a decision to issue a notice of enquiry (but the conclusions of an enquiry are appealable) and a decision to issue a taxpayer notice, or include a particular requirement in such a notice (which must have the prior approval of the tribunal).
Welsh: Mae is-adran (3) yn rhestru'r penderfyniadau hynny a hepgorir o is-adran (2), sy'n golygu na ellir apelio yn eu herbyn, gan gynnwys penderfyniad i ddyroddi hysbysiad ymholiad (ond caniateir apelio yn erbyn casgliadau ymholiad) a phenderfyniad i ddyroddi hysbysiad trethdalwr, neu gynnwys gofyniad penodol mewn hysbysiad o'r fath (y mae'n rhaid i'r tribiwnlys ei gymeradwyo ymlaen llaw).
English: Subsection (4) removes the right to request a review of a decision to issue an information notice where the tribunal has already approved it (this avoids WRA being able to change a decision of the tribunal).
Welsh: Mae is-adran (4) yn dileu'r hawl i ofyn am adolygiad o benderfyniad i ddyroddi hysbysiad gwybodaeth pan fo'r tribiwnlys eisoes wedi cymeradwyo'r penderfyniad (sy'n atal ACC rhag gallu newid penderfyniad y tribiwnlys).
English: Subsection (5) limits the grounds on which a review or appeal can be based in relation to information notices so that the grounds of appeal are consistent with the grounds on which such a notice may be issued in the first place.
Welsh: Mae is-adran (5) yn cyfyngu ar y seiliau ar gyfer adolygiad neu apêl, mewn perthynas â hysbysiadau gwybodaeth, fel bod y seiliau ar gyfer apêl yn gyson â'r hyn y gellir dyroddi hysbysiad o'r fath ar ei sail yn y lle cyntaf.
English: The Welsh Ministers have a regulation making power at subsection (7) to add, vary or remove a decision from either of the lists of appealable or non-appealable decisions in subsections (2) and (3) or to make provision about the grounds on which an appeal or review of a decision may be based.
Welsh: Mae gan Weinidogion Cymru b
English: Sections 173-177 - Reviews
Welsh: Adrannau 173-177 - Adolygiadau
English: Section 173 requires a request for a review to be made by giving notice to WRA.
Welsh: Mae adran 173 yn ei gwneud yn ofynnol i gais am adolygiad gael ei wneud drwy roi hysbysiad i ACC.
English: Such a request may not be sought where, in relation to the same decision, there is a WRA enquiry in progress, an appeal has been determined or is outstanding or the person has concluded a settlement agreement with the WRA.
Welsh: Ni chaniateir gwneud cais o'r fath os yw'r canlynol yn berthnasol mewn perthynas â'r un penderfyniad: bod ACC yn cynnal ymholiad, bod apêl wedi ei dyfarnu neu'n parhau, neu fod y person wedi ymrwymo i gytundeb setlo gydag ACC.
English: Section 174 sets out a 30-day time limit within which a person must give a notice of request and the day on which this period begins will differ, according to which of the circumstances provided for in this section apply.
Welsh: Mae adran 174 yn pennu terfyn amser o 30 o ddiwrnodau y mae'n rhaid i berson roi hysbysiad am gais o'i fewn. Bydd y diwrnod y bydd y cyfnod hwn yn dechrau yn amrywio, gan ddibynnu ar ba un o'r amgylchiadau y darperir ar eu cyfer yn yr adran hon sy'n gymwys.
English: For example, in many cases, a person will be given 30 days from the issue of a notice informing them of a decision, in accordance with subsection (2) (b).
Welsh: Er enghraifft, mewn sawl achos rhoddir 30 o ddiwrnodau i berson ar ôl dyroddi hysbysiad sy'n ei hysbysu am benderfyniad, yn unol ag is-adran (2) (b).
English: The notice of request that is given to WRA must specify the grounds of the review.
Welsh: Rhaid i'r hysbysiad am gais a roddir i ACC bennu'r seiliau ar gyfer yr adolygiad.
English: Section 175 allows for a notice of request to be made after the time stipulated at section 174 if the WRA agrees or if the tribunal gives permission.
Welsh: Mae adran 175 yn caniatáu i hysbysiad am gais gael ei wneud ar ôl y cyfnod a bennir yn adran 174 os yw ACC yn cytuno i hynny neu os yw'r tribiwnlys yn rhoi ei ganiatâd.
English: The tribunal rules will deal with the procedure for requests to the tribunal to permit a late review.
Welsh: Bydd rheolau'r tribiwnlys yn ymdrin â'r weithdrefn ar gyfer gwneud ceisiadau i'r tribiwnlys ganiatáu adolygiad hwyr.
English: Section 176 (1) places WRA under a duty to carry out a review of an appealable decision where a notice of request has been made that complies with the preceding review provisions at sections 173-175.
Welsh: Mae adran 176 (1) yn gosod dyletswydd ar ACC i gynnal adolygiad o benderfyniad apeliadwy pan fo hysbysiad am gais wedi ei wneud sy'n cydymffurfio â'r darpariaethau blaenorol ar gyfer adolygiadau yn adrannau 173-175.
English: Section 176 (2) provides that the review may take such form as appears appropriate to WRA in the circumstances but in deciding what is appropriate, subsection (3) requires WRA to have regard to steps taken before the review by WRA in reaching a decision and any person seeking to resolve disagreement about the decision.
Welsh: Mae adran 176 (2) yn darparu y caiff yr adolygiad fod ar unrhyw ffurf a ymddengys yn briodol i ACC o dan yr amgylchiadau, ond wrth benderfynu beth sy'n briodol, mae is-adran (3) yn ei gwneud yn ofynnol i ACC roi sylw i gamau a gymerodd ACC cyn yr adolygiad wrth ddod i benderfyniad, a chan unrhyw berson sy'n ceisio datrys anghytundeb ynghylch y penderfyniad.
English: When carrying out its review, WRA must take account of any representations made by the person requesting the review to WRA, provided that they are made at a stage that gives WRA a reasonable opportunity to consider them.
Welsh: Wrth gynnal ei adolygiad, rhaid i ACC ystyried unrhyw sylwadau a wneir i ACC gan y person sy'n gofyn am yr adolygiad, ar yr amod eu bod yn cael eu gwneud ar adeg sy'n rhoi cyfle rhesymol i ACC eu hystyried.
English: The review may conclude that the WRA's decision is to be affirmed, varied or cancelled.
Welsh: Gall yr adolygiad ddod i'r casgliad bod penderfyniad ACC i'w gadarnhau, i'w amrywio neu i'w ganslo.
English: Section 176 (6) requires WRA to issue a notice of the conclusion of its review.
Welsh: Mae adran 176 (6) yn ei gwneud yn ofynnol i ACC ddyroddi hysbysiad am gasgliadau ei adolygiad.
English: This should be done within 45 days from the receipt of a person's notice of request unless a different time period is agreed between the parties.
Welsh: Dylid gwneud hynny o fewn 45 o ddiwrnodau i dderbyn hysbysiad y person am gais oni bai bod y partïon wedi cytuno ar gyfnod gwahanol.
English: Subsection (7) provides that if WRA does not issue a notice of its conclusions within the time required by subsection (6), the review is deemed to have concluded that WRA's decision is upheld and WRA must issue a notice to that effect.
Welsh: Mae is-adran (7) yn darparu, os nad yw ACC yn dyroddi hysbysiad am ei gasgliadau o fewn y cyfnod sy'n ofynnol o dan is-adran (6), y bernir bod yr adolygiad wedi dod i'r casgliad bod penderfyniad ACC i'w gadarnhau, a rhaid i ACC ddyroddi hysbysiad i'r perwyl hwnnw.
English: Section 177 provides for the conclusion of the review to be treated as if it was a tribunal determination (save that there will be no further right of review or appeal).
Welsh: Mae adran 177 yn darparu bod casgliadau'r adolygiad i'w trin fel pe baent yn ddyfarniad gan y tribiwnlys (ac eithrio na fydd hawl pellach i adolygiad neu apêl).
English: This will not however be the effect of the conclusions of a review if a tribunal determination is subsequently made in relation to the decision, or if the WRA and the person who requested the review enter into a settlement agreement in relation to that decision.
Welsh: Nid dyna fydd effaith casgliadau adolygiad, fodd bynnag, os bydd tribiwnlys yn dyfarnu wedi hynny mewn perthynas â'r penderfyniad, neu os yw ACC a'r person a ofynnodd am yr adolygiad yn ymrwymo i gytundeb setlo mewn perthynas â'r penderfyniad hwnnw.
English: Sections 178-181 - Appeals
Welsh: Adrannau 178-181 - Apelau
English: Section 178 (1) provides that an appeal against an appealable decision of WRA must be made to the tribunal, as defined at section 173.
Welsh: Mae adran 178 (1) yn darparu bod rhaid gwneud apêl yn erbyn penderfyniad apeliadwy gan ACC, fel y'i diffinnir yn adran 173, i'r tribiwnlys.
English: An appeal cannot be made if, in relation to the same decision, a WRA enquiry is in progress, a review has been requested and has not yet been concluded or the person seeking an appeal has concluded a settlement agreement with the WRA.
Welsh: Ni chaniateir gwneud apêl os yw'r canlynol yn berthnasol mewn perthynas â'r un penderfyniad: bod ymholiad gan ACC yn mynd rhagddo, bod cais wedi ei wneud am adolygiad ac nad yw'r adolygiad hwnnw wedi ei gwblhau hyd yma, neu fod y person sy'n gwneud apêl wedi ymrwymo i gytundeb setlo gydag ACC.
English: Section 179 sets out the time within which an appeal can be made, which is 30 days from a specified point in time, which differs depending on which of the circumstances set out in this section apply.
Welsh: Mae adran 179 yn nodi o fewn pa gyfnod y gellir gwneud apêl, sef 30 o ddiwrnodau ar ôl amser penodol, sy'n amrywio gan ddibynnu ar ba un neu ragor o'r amodau a nodir yn yr adran hon sy'n gymwys.
English: For example, under subsection (3), where there has been a review of the decision by WRA, an appellant has 30 days beginning with the date on which the notice of conclusions (or deemed conclusions) is issued by WRA to the appellant in accordance with section 177 (5).
Welsh: O dan is-adran (3), er enghraifft, pan fo ACC wedi adolygu'r penderfyniad, mae gan yr apelai 30 o ddiwrnodau sy'n dechrau â'r diwrnod y mae ACC yn dyroddi hysbysiad am y casgliadau (neu'r casgliadau tybiedig) i'r apelai yn unol ag adran 177 (5).
English: Section 180 provides for a late appeal to be made after the relevant period has elapsed if the tribunal gives permission.
Welsh: Mae adran 180 yn darparu y gellir gwneud apêl hwyr ar ôl i'r cyfnod perthnasol ddod i ben, os yw'r tribiwnlys yn rhoi ei ganiatâd.
English: The tribunal rules will deal with the procedure for requests to the tribunal to permit a late appeal.
Welsh: Bydd rheolau'r tribiwnlys yn ymdrin â'r weithdrefn ar gyfer ceisiadau i'r tribiwnlys ganiatáu apêl hwyr.
English: Where an appeal is made, section 181 requires the tribunal to affirm, vary or cancel the WRA decision that is the subject of the appeal.
Welsh: Pan wneir apêl, mae adran 181 yn ei gwneud yn ofynnol i'r tribiwnlys gadarnhau, amrywio neu ganslo penderfyniad ACC sy'n destun yr ap
English: Section 182-183 - Consequences of reviews and appeals
Welsh: Adran 182-183 - Canlyniadau adolygiadau ac apelau
English: Section 182 sets out how the payment of penalties to which a person may be liable is treated during a review or an appeal.
Welsh: Mae adran 182 yn nodi sut yr ymdrinnir â thalu cosbau y gallai person fod yn agored iddynt yn ystod adolygiad neu apêl.
English: In essence, the effect of this provision is that the requirement to pay a penalty under section 154 will be suspended until 30 days after the conclusion of a review or final determination of an appeal.
Welsh: Yn ei hanfod, effaith y ddarpariaeth hon yw y caiff y gofyniad i dalu cosb o dan adran 154 ei ohirio hyd 30 o ddiwrnodau ar ôl i adolygiad ddod i ben neu wedi i apêl gael ei dyfarnu'n derfynol.
English: However, this suspension does not apply to any amount of penalty that is not in dispute.
Welsh: Fodd bynnag, nid yw'r gohiriad hwn yn gymwys i unrhyw swm o gosb nad oes anghydfod yn ei gylch.
English: The effect of section 183 is to suspend the requirement to comply with an information notice or a requirement in such a notice while a review or appeal of the relevant decision is taking place and to empower WRA or the tribunal to then specify a period for compliance if the outcome of a review or appeal is to affirm or vary a decision to issue an information notice or a requirement in it.
Welsh: Effaith adran 183 yw gohirio'r gofyniad i gydymffurfio â hysbysiad gwybodaeth neu ofyniad mewn hysbysiad o'r fath tra bo adolygiad o'r penderfyniad perthnasol, neu apêl yn ei erbyn, yn mynd rhagddo. Mae hefyd yn rhoi'r pŵer i ACC neu'r tribiwnlys bennu wedi hynny gyfnod ar gyfer cydymffurfio os yw adolygiad neu apêl yn cadarnhau neu'n amrywio penderfyniad i ddyroddi hysbysiad gwybodaeth neu ofyniad sydd ynddo.
English: Section 184 - Settling disputes by agreement
Welsh: Adran 184 - Setlo anghydfodau drwy gytundeb
English: Section 184 provides for how matters can be settled by agreement between the person to whom an appealable decision applies and the WRA.
Welsh: Mae adran 184 yn darparu sut y gellir setlo materion drwy gytundeb rhwng y person y mae'r penderfyniad apeliadwy'n gymwys iddo ac ACC.
English: Subsection (1) defines what is meant by a "settlement agreement."
Welsh: Mae is-adran (1) yn diffinio ystyr "cytundeb setlo".
English: Subsection (2) provides that the consequences of a settlement agreement are to be the same as if the tribunal had determined the outcome of an appeal (save to the extent specified at subsection (3, unless the person notifies the WRA within 30 days that they wish to withdraw from the agreement.
Welsh: Mae is-adran (2) yn darparu bod canlyniadau cytundeb setlo i fod yr un fath â phe bai'r tribiwnlys wedi dyfarnu ar ganlyniad apêl (ac eithrio i'r graddau a bennir yn is-adran (3, oni bai bod y person yn hysbysu ACC o fewn 30 o ddiwrnodau ei fod yn dymuno tynnu'n ôl o'r cytundeb.
English: In order for a settlement agreement that was not concluded in writing to attract the consequences set out at subsection (2), subsection (5) provides that it needs to be confirmed in writing by the WRA to the person.
Welsh: Er mwyn i ganlyniadau cytundeb setlo nad oedd yn un ysgrifenedig fod yr un fath â'r rhai yn is-adran (2), mae is-adran (5) yn darparu bod angen i ACC roi cadarnhad ysgrifenedig o hynny i'r person.
English: It is possible for WRA and a person to whom an appealable decision applies to enter into a settlement agreement at any time save for when an appeal against the decision has been finally determined.
Welsh: Mae'n bosibl i ACC a pherson y mae penderfyniad apeliadwy yn y gymwys iddo ymrwymo i gytundeb setlo ar unrhyw adeg, ac eithrio pan fo apêl yn erbyn y penderfyniad wedi ei dyfarnu'n derfynol.
English: PART 9 -INVESTIGATION OF CRIMINAL OFFENCES
Welsh: RHAN 9 - YMCHWILIO I DROSEDDAU
English: Section 185 - Powers to investigate criminal offences
Welsh: Adran 185 - Pwerau i ymchwilio i droseddau
English: The section amends the Police and Criminal Evidence Act 1984 ("PACE") to provide the Welsh Ministers with the power to make regulations to apply certain provisions of PACE to the investigation of criminal offences conducted by the WRA.
Welsh: Mae'r adran yn diwygio Deddf yr Heddlu a Thystiolaeth Droseddol 1984 ("DHThD") er mwyn rhoi'r p
English: This would enable WRA to use specified PACE powers during the investigation of various criminal offences, such as the offences created in this Act, as well as those established by the Fraud Act 2006, or common law offences such as cheating the public revenue.
Welsh: Byddai hyn yn galluogi ACC i ddefnyddio pwerau penodedig yn DHThD wrth ymchwilio i droseddau amrywiol, megis y troseddau a grëir yn y Ddeddf hon, yn ogystal â'r rheini a sefydlwyd gan Ddeddf Twyll 2006, neu droseddau cyfraith gyffredin megis twyllo cyllid y wlad.
English: The powers provided by PACE include the standard tools of criminal investigations, such as search warrants, the power to arrest and detain a person in connection with an investigation;
Welsh: Mae'r pwerau a ddarperir gan DHThD yn cynnwys arfau arferol ymchwiliadau troseddol, megis gwarantau chwilio, y p
English: and orders requiring the production of certain information.
Welsh: a gorchmynion sy'n ei gwneud yn ofynnol cyflwyno gwybodaeth benodol.
English: The section also allows the regulations applying the provisions to modify the exercise of the powers in certain respects.
Welsh: Mae'r adran hefyd yn galluogi'r rheoliadau sy'n cymhwyso'r darpariaethau i addasu'r modd yr arferir y pwerau i ryw raddau.
English: Section 114 of PACE provides HM Treasury with a similar power to apply certain provisions of PACE to the criminal investigation of offences conducted by HMRC.
Welsh: Mae adran 114 o DHThD yn rhoi p
English: Subsection (2) provides the Welsh Ministers with a similar power to make regulations in relation to the provisions in Part 2 of the Criminal Justice and Police Act 2001 ("the CJPA"), which give investigators certain powers to seize and retain material found during the course of a search.
Welsh: Mae is-adran (2) yn rhoi p
English: The powers in both subsections include power to permit persons conducting WRA investigations to use reasonable force in the exercise of these powers.
Welsh: Mae'r pwerau yn y ddwy is-adran yn cynnwys p
English: Both PACE and CJPA are silent about the Police's ability to use reasonable force as the Police have a general power to use reasonable force in the exercise of Police functions.
Welsh: Nid yw DHThD na DCTH yn cyfeirio at allu'r Heddlu i ddefnyddio grym rhesymol, gan fod gan yr Heddlu b
English: That would not go without saying for persons conducting investigations for WRA.
Welsh: Ni fyddai hynny'n cael ei gymryd yn ganiataol yn achos personau sy'n cynnal ymchwiliadau ar ran ACC.
English: Hence the need to ensure the powers in these subsections can include that kind of provision.
Welsh: O'r herwydd, mae angen sicrhau y gall y pwerau yn yr is-adrannau hyn gynnwys darpariaeth o'r fath.
English: Regulations may not be made under this section unless a draft has been first laid before and subsequently approved by a resolution of the National Assembly for Wales.
Welsh: Ni chaniateir gwneud rheoliadau o dan yr adran hon oni fo drafft wedi ei osod yn gyntaf gerbron Cynulliad Cenedlaethol Cymru, a'i gymeradwyo drwy benderfyniad ganddo.
English: Section 186 - Proceeds of crime
Welsh: Adran 186 - Enillion troseddau
English: The Proceeds of Crime Act 2002 ("POCA") makes provision for the recovery of assets acquired through criminal conduct in certain circumstances.
Welsh: Mae Deddf Enillion Troseddau 2002 ("DET") yn gwneud darpariaeth ar gyfer adennill asedau a gaffaelwyd drwy ymddygiad troseddol, o dan amgylchiadau penodol.
English: The ability to recover those assets is subject to a range of conditions being met, and ultimately, a criminal court making an order for the recovery of those assets.
Welsh: Mae'r gallu i adennill yr asedau hynny yn ddarostyngedig i fodloni amrywiaeth o amodau, ac yn y pen draw, ar lys troseddol yn gwneud gorchymyn i adennill yr asedau hynny.
English: The purpose this section is to amend section 453 of POCA so that the Welsh Ministers may make an order to specify that certain powers provided by POCA may be exercised by an "accredited financial investigator" appointed by WRA during the course of a criminal investigation.
Welsh: Diben yr adran hon yn diwygio adran 453 o DET fel y caiff Gweinidogion Cymru wneud gorchymyn i bennu y caniateir arfer pwerau penodol a ddarperir gan DET drwy ymchwilydd ariannol achrededig ("
English: An "accredited financial investigator" is a financial investigator accredited by the National Crime Agency in accordance with section 3 of POCA.
Welsh: Ystyr ymchwilydd ariannol achrededig yw ymchwilydd ariannol a achredwyd gan yr Asiantaeth Troseddu Cenedlaethol yn unol ag adran 3 o DET.
English: The powers contained in POCA include the power to apply to a criminal court for restraint orders, confiscation orders, or cash seizure orders.
Welsh: Mae'r pwerau yn DET yn cynnwys y p