techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: The initial penalty period is the period of 10 days beginning with the day on which a notice of the penalty under subsection (1) is issued to the person.
Welsh: Y cyfnod cosbi cychwynnol yw'r cyfnod o 10 diwrnod sy'n dechrau â'r diwrnod y dyroddir hysbysiad i'r person am y gosb o dan is-adran (1).
English: In calculating the initial penalty period, no account is to be taken of any day on which a decision relating to the penalty under subsection (1) is the subject of -
Welsh: Wrth gyfrifo'r cyfnod cosbi cychwynnol, rhaid diystyru unrhyw ddiwrnod y mae penderfyniad sy'n ymwneud â'r gosb o dan is-adran (1) yn destun -
English: a review for which a notice of the conclusions has not yet been issued, or
Welsh: adolygiad nad yw hysbysiad am ei gasgliadau wedi ei ddyroddi hyd yma, neu
English: an appeal which has not yet been finally determined or withdrawn.
Welsh: apêl nad yw wedi ei dyfarnu'n derfynol neu ei thynnu'n ôl hyd yma.
English: If a person who carries out taxable operations in breach of section 35 (1) satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for the breach, the person is not liable to a penalty under section 64 in respect of it.
Welsh: Os yw person sy'n cyflawni gweithrediadau trethadwy yn groes i adran 35 (1) yn bodloni ACC neu (drwy apêl) y tribiwnlys fod esgus rhesymol am y toriad, nid yw'r person yn agored i gosb o dan adran 64 mewn cysylltiad â'r toriad.
English: For the purposes of this section -
Welsh: At ddibenion yr adran hon -
English: where a person relies on another person to do anything, that is not a reasonable excuse unless the first person took reasonable care to avoid the breach;
Welsh: 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 toriad;
English: where a person had a reasonable excuse for a breach but the excuse has ceased, the person is to be treated as having continued to have the excuse if the breach is remedied without unreasonable delay after the excuse ceased.
Welsh: pan fu gan berson esgus rhesymol am doriad ond bod yr esgus wedi dod i ben, mae'r person i'w drin fel pe bai wedi parhau i fod â'r esgus os yw'r toriad yn cael ei unioni heb oedi afresymol ar ôl i'r esgus ddod i ben.
English: (1) A person is liable to a penalty not exceeding £300 if the person fails to comply with a requirement imposed by any of the following provisions -
Welsh: (1) Mae person yn agored i gosb nad yw'n fwy na £300 os yw'r person yn methu â chydymffurfio â gofyniad a osodir gan unrhyw un neu ragor o'r darpariaethau a ganlyn -
English: section 35 (2) (application to be registered);
Welsh: adran 35 (2) (cais cofrestru);
English: section 36 (1) to (4) (notice of change or inaccuracy);
Welsh: adran 36 (1) i (4) (hysbysiad am newid neu anghywirdeb);
English: section 37 (1) or (2) (application for cancellation of registration).
Welsh: adran 37 (1) neu (2) (cais i ganslo cofrestriad).
English: (2) But a person is not liable to a penalty under this section in respect of a failure to make an application or give a notice within a limited period of time if the person does so within a further period of time allowed by WRA.
Welsh: (2) Ond nid yw person yn agored i gosb o dan yr adran hon mewn cysylltiad â methu â chyflwyno cais neu roi hysbysiad o fewn cyfnod cyfyngedig os yw'r person yn gwneud hynny o fewn cyfnod pellach a ganiateir gan ACC.
English: (1) Where a person becomes liable to a penalty under section 64 or 66, WRA must -
Welsh: (1) Pan ddaw person yn agored i gosb o dan adran 64 neu 66, rhaid i ACC -
English: (2) An assessment of a penalty under section 64 (1) or 66 must be made within the period of 12 months beginning with the day on which WRA first believed that the person was liable to the penalty.
Welsh: (2) Rhaid i asesiad o gosb o dan adran 64 (1) neu 66 gael ei wneud o fewn y cyfnod o 12 mis sy'n ddechrau â'r diwrnod y daeth ACC i gredu yn gyntaf fod y person yn agored i'r gosb.
English: (3) An assessment of a penalty under section 64 (2) must be made within the period of 12 months beginning with the day to which the penalty relates.
Welsh: (3) Rhaid gwneud asesiad o gosb o dan adran 64 (2) o fewn y cyfnod o 12 mis sy'n dechrau a'r diwrnod y mae'r gosb yn ymwneud ag ef.
English: (1) A person who fails to comply with a requirement imposed by or under section 56 or 57 is liable to a penalty not exceeding £3,000.
Welsh: (1) Mae person sy'n methu â chydymffurfio â gofyniad a osodir gan neu o dan adran 56 neu 57 yn agored i gosb nad yw'n fwy na £3,000.
English: (2) But a person is not liable to a penalty under this section in respect of a failure to keep or preserve records if WRA is satisfied that any facts that it reasonably requires to be proved, and which would have been proved by the records, are proved by other documentary evidence provided to it.
Welsh: (2) Ond nid yw person yn agored i gosb o dan yr adran hon mewn cysylltiad â methiant i gadw cofnodion neu eu storio'n ddiogel os yw ACC wedi ei fodloni bod unrhyw ffeithiau y mae'n rhesymol ofynnol ganddo iddynt gael eu profi, ac y byddai'r cofnodion wedi eu profi, yn cael eu profi gan dystiolaeth ddogfennol arall a ddarperir iddo.
English: (1) Where a person becomes liable to a penalty under section 68, WRA must -
Welsh: (1) Pan ddaw person yn agored i gosb o dan adran 68, rhaid i ACC -
English: issue a notice to the person of the penalty assessed.
Welsh: dyroddi hysbysiad i'r person am y gosb a asesir.
English: (2) An assessment of a penalty under section 68 may be combined with an assessment to tax.
Welsh: (2) Caniateir cyfuno asesiad o gosb o dan adran 68 gydag asesiad treth.
English: (3) An assessment of a penalty under section 68 must be made within the period of 12 months beginning with the day on which WRA first believed that the person was liable to the penalty.
Welsh: (3) Rhaid i asesiad o gosb o dan adran 68 gael ei wneud o fewn y cyfnod o 12 mis sy'n dechrau â'r diwrnod y daeth ACC i gredu yn gyntaf bod y person yn agored i'r gosb.
English: A penalty under this Chapter must be paid before the end of the period of 30 days beginning with the day on which the notice of the penalty is issued (but see section 182 of TCMA (payment of penalties in the event of a review or appeal.
Welsh: Rhaid talu cosb o dan y Bennod hon cyn diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau â'r diwrnod y dyroddir hysbysiad am y gosb (ond gweler adran 182 o DCRhT (talu cosbau yn achos adolygiad neu apêl.
English: A person is not liable to a penalty under this Chapter in respect of anything if the person has been convicted of an offence in relation to it.
Welsh: Nid yw person yn agored i gosb o dan y Bennod hon mewn cysylltiad ag unrhyw beth os yw'r person wedi cael euogfarn am drosedd mewn perthynas â hynny.
English: If a person liable to a penalty under this Chapter ("P") has died, any penalty that could have been assessed on P may be assessed on the personal representatives of P.
Welsh: Os yw person sy'n agored i gosb o dan y Bennod hon ("P") wedi marw, caniateir asesu unrhyw gosb y gellid bod wedi ei hasesu ar P ar gynrychiolwyr personol P.
English: (2) A penalty assessed in accordance with subsection (1) is to be paid out of P's estate.
Welsh: (2) Mae cosb a asesir yn unol ag is-adran (1) i'w thalu o ystad P.
English: 73 Power to make regulations about penalties
Welsh: 73 Pŵer i wneud rheoliadau ynghylch cosbau
English: the amounts of penalties under this Chapter, and
Welsh: symiau cosbau o dan y Bennod hon, a
English: the procedure for assessing penalties under this Chapter.
Welsh: y weithdrefn ar gyfer asesu cosbau o dan y Bennod hon.
English: (2) The regulations may amend this Act.
Welsh: (2) Caiff y rheoliadau ddiwygio'r Ddeddf hon.
English: After section 118 of TCMA (penalty for failure to make tax return on or before filing date) insert -
Welsh: Ar ôl adran 118 o DCRhT (cosb am fethu â dychwelyd ffurflen dreth ar y dyddiad ffeilio neu cyn hynny) mewnosoder -
English: "118A Penalties for multiple failures to make tax returns in respect of landfill disposals tax
Welsh: "118A Cosbau am fethiannau lluosog i ddychwelyd ffurflenni treth mewn cysylltiad â threth gwarediadau tirlenwi
English: (1) Where a person becomes liable to a penalty under section 118 in respect of a tax return that the person is required to make under section 39 of LDTA, a penalty period -
Welsh: (1) Pan ddaw person yn agored i gosb o dan adran 118 mewn cysylltiad â ffurflen dreth y mae'n ofynnol i'r person ei dychwelyd o dan adran 39 o DTGT, mae cyfnod cosbi -
English: begins with the day after the filing date for the tax return, and
Welsh: yn dechrau â'r diwrnod ar ôl dyddiad ffeilio'r ffurflen dreth, a
English: ends 12 months later, unless extended under subsection (2) (b).
Welsh: yn dod i ben 12 mis yn ddiweddarach, oni chaiff ei ymestyn o dan is-adran (2) (b).
English: (2) If, before the end of the penalty period, the person is required to make another tax return under section 39 of LDTA ("tax return B") but fails to do so on or before the filing date for tax return B -
Welsh: (2) Os yw'n ofynnol i'r person ddychwelyd ffurflen dreth arall o dan adran 39 o DTGT ("ffurflen dreth B") cyn diwedd y cyfnod cosbi ond bod y person yn methu â gwneud hynny ar ddyddiad ffeilio ffurflen dreth B neu cyn hynny -
English: the person is not liable to a penalty under section 118 in respect of that failure but is liable to a penalty under this section instead, and
Welsh: nid yw'r person yn agored i gosb o dan adran 118 mewn cysylltiad â'r methiant hwnnw ond mae'n agored i gosb o dan yr adran hon yn lle hynny, a
English: the penalty period is extended so that it ends 12 months after the filing date for tax return B.
Welsh: caiff y cyfnod cosbi ei ymestyn fel ei fod yn dod i ben 12 mis ar ôl dyddiad ffeilio ffurflen dreth B.
English: (3) The amount of the penalty to which a person is liable under this section is determined by reference to the number of tax returns that the person -
Welsh: (3) Pennir swm y gosb y mae person yn agored iddo o dan yr adran hon drwy gyfeirio at nifer y ffurflenni treth -
English: has been required to make under section 39 of LDTA during the penalty period, but
Welsh: yr oedd yn ofynnol i'r person eu dychwelyd o dan adran 39 o DTGT yn ystod y cyfnod cosbi, ond
English: has failed to make on or before the filing dates for those returns.
Welsh: y mae'r person wedi methu â'u dychwelyd ar ddyddiadau ffeilio'r ffurflenni treth hynny neu cyn hynny.
English: (4) If the failure to make tax return B on or before the filing date is the person's first failure during the penalty period, P is liable to a penalty of £200 in respect of that failure.
Welsh: (4) Os methiant cyntaf y person yn ystod y cyfnod cosbi yw'r methiant i ddychwelyd ffurflen dreth B ar y dyddiad ffeilio neu cyn hynny, mae P yn agored i gosb o £200 mewn cysylltiad â'r methiant hwnnw.
English: (5) If the failure to make tax return B on or before the filing date is the person's second failure during the penalty period, P is liable to a penalty of £300 in respect of that failure.
Welsh: (5) Os ail fethiant y person yn ystod y cyfnod cosbi yw'r methiant i ddychwelyd ffurflen dreth B ar y dyddiad ffeilio neu cyn hynny, mae P yn agored i gosb o £300 mewn cysylltiad â'r methiant hwnnw.
English: (6) If the failure to make tax return B on or before the filing date is the person's third or subsequent failure during the penalty period, P is liable to a penalty of £400 in respect of that failure.
Welsh: (6) Os trydydd methiant neu ragor y person yn ystod y cyfnod cosbi yw'r methiant i ddychwelyd ffurflen dreth B ar y dyddiad ffeilio neu cyn hynny, mae P yn agored i gosb o £400 mewn cysylltiad â'r methiant hwnnw.
English: (7) A penalty period may be extended more than once under subsection (2) (b)."
Welsh: (7) Caniateir ymestyn cyfnod cosbi fwy nag unwaith o dan is-adran (2) (b)."
English: In section 122 of TCMA (penalty for failure to pay tax on time) (substituted by paragraph 42 of Schedule 23 to LTTA), for subsection (2) substitute -
Welsh: Yn adran 122 o DCRhT (cosb am fethu â thalu treth mewn pryd) (a amnewidir gan baragraff 42 o Atodlen 23 i DTTT), yn lle is-adran (2) rhodder -
English: " (2) The penalty -
Welsh: " (2) Y gosb -
English: (a) in respect of an amount of land transaction tax, is 5% of the amount of unpaid tax;
Welsh: (a) mewn cysylltiad â swm o dreth trafodiadau tir, yw 5% o swm y dreth nas talwyd;
English: (b) in respect of an amount of landfill disposals tax, is 1% of the amount of unpaid tax."
Welsh: (b) mewn cysylltiad â swm o dreth gwarediadau tirlenwi, yw 1% o swm y dreth nas talwyd."
English: After section 122 of TCMA (penalty for failure to pay tax on time) (substituted by paragraph 42 of Schedule 23 to LTTA) insert -
Welsh: Ar ôl adran 122 o DCRhT (cosb am fethu â thalu treth mewn pryd) (a amnewidir gan baragraff 42 o Atodlen 23 i DTTT) mewnosoder -
English: "122ZA Penalty for multiple failures to pay landfill disposals tax on time
Welsh: "122ZA Cosb am fethiannau lluosog i dalu treth gwarediadau tirlenwi mewn pryd
English: (1) Where a person becomes liable to a penalty under section 122 in respect of a failure to pay an amount of landfill disposals tax on or before the penalty date, a penalty period -
Welsh: (1) Pan ddaw person yn agored i gosb o dan adran 122 mewn cysylltiad â methiant i dalu swm o dreth gwarediadau tirlenwi ar y dyddiad cosbi neu cyn hynny, mae cyfnod cosbi -
English: begins with the day after the penalty date, and
Welsh: yn dechrau â'r diwrnod ar ôl y dyddiad cosbi, a
English: (2) If, before the end of the penalty period, the person fails to pay another amount of landfill disposals tax ("amount B") on or before the penalty date for that amount -
Welsh: (2) Os yw'r person, cyn diwedd y cyfnod cosbi, yn methu â thalu swm arall o dreth gwarediadau tirlenwi ("swm B") ar y dyddiad cosbi ar gyfer y swm hwnnw neu cyn hynny -
English: the person is not liable to a penalty under section 122 (1) in respect of that failure but is liable to a penalty under this section instead, and
Welsh: nid yw'r person yn agored i gosb o dan adran 122 (1) mewn cysylltiad â'r methiant hwnnw ond mae'n agored i gosb o dan yr adran hon yn lle hynny, a
English: the penalty period is extended so that it ends 12 months after the penalty date for amount B.
Welsh: caiff y cyfnod cosbi ei ymestyn fel ei fod yn dod i ben 12 mis ar ôl y dyddiad cosbi ar gyfer swm B.
English: (3) The amount of the penalty to which a person is liable under this section is determined by reference to -
Welsh: (3) Pennir swm y gosb y mae person yn agored iddo o dan yr adran hon drwy gyfeirio at -
English: the number of times during the penalty period on which the person has failed to pay an amount of landfill disposals tax on or before the penalty date for that amount.
Welsh: sawl tro yn ystod y cyfnod cosbi y mae person wedi methu â thalu swm o dreth gwarediadau tirlenwi ar y dyddiad cosbi ar gyfer y swm hwnnw neu cyn hynny.
English: (4) If the failure is the person's first failure during the penalty period, the person is liable to a penalty of 2% of amount B in respect of that failure.
Welsh: (4) Os methiant cyntaf y person yn ystod y cyfnod cosbi yw'r methiant, mae'r person yn agored i gosb o 2% o swm B mewn cysylltiad â'r methiant hwnnw.
English: (5) If the failure is the person's second failure during the penalty period, the person is liable to a penalty of 3% of amount B in respect of that failure.
Welsh: (5) Os ail fethiant y person yn ystod y cyfnod cosbi yw'r methiant, mae'r person yn agored i gosb o 3% o swm B mewn cysylltiad â'r methiant hwnnw.
English: (6) If the failure is the person's third or subsequent failure during the penalty period, the person is liable to a penalty of 4% of amount B in respect of that failure.
Welsh: (6) Os trydydd methiant neu ragor y person yn ystod y cyfnod cosbi yw'r methiant, mae'r person yn agored i gosb o 4% o swm B mewn cysylltiad â'r methiant hwnnw.
English: (1) WRA may designate two or more bodies corporate as a group for the purposes of the tax.
Welsh: (1) Caiff ACC ddynodi dau gorff corfforaethol neu ragor yn gr
English: (2) A designation is made by issuing a notice to each member of the group.
Welsh: (2) Gwneir dynodiad drwy ddyroddi hysbysiad i bob aelod o'r gr
English: (3) The notice must specify -
Welsh: (3) Rhaid i'r hysbysiad bennu -
English: the bodies corporate that are members of the group;
Welsh: y cyrff corfforaethol sy'n aelodau o'r gr
English: the date on which the designation takes effect.
Welsh: y dyddiad y mae'r dynodiad yn cael effaith.
English: (4) The effects of designating a group are that -
Welsh: (4) Effeithiau dynodi gr
English: the representative member of the group is to be treated for the purposes of the tax as the operator of each authorised landfill site of which a member of the group is the operator;
Welsh: bod aelod cynrychiadol y gr
English: accordingly, a relevant amount that a body corporate would otherwise be required to pay as a result of anything done or omitted to be done while it is a member of the group must instead be paid by the representative member;
Welsh: bod rhaid i swm perthnasol y byddai'n ofynnol i gorff corfforaethol ei dalu fel arall o ganlyniad i unrhyw beth a wneir neu nas gwneir tra bo'n aelod o'r gr
English: all of the following are jointly and severally liable for any of the relevant amount that remains unpaid after the date by which the representative member was required to pay it -
Welsh: bod rhwymedigaeth ar bob un o'r canlynol yn unigol ac ar y cyd mewn perthynas ag unrhyw ran o'r swm perthnasol sy'n parhau i fod heb ei thalu ar ôl y dyddiad erbyn pryd yr oedd yn ofynnol i'r aelod cynrychiadol ei dalu -
English: each body corporate that was a member of the group at the time of the act or omission that gave rise to the requirement to pay the amount, and
Welsh: pob corff corfforaethol a oedd yn aelod o'r gr
English: any other body corporate that was a member of the group on the date by which the representative member was required to pay the amount.
Welsh: unrhyw gorff corfforaethol arall a oedd yn aelod o'r gr
English: (5) WRA may designate a group of bodies corporate only on the application of one or more of those bodies.
Welsh: (5) Ni chaiff ACC ond dynodi gr
English: (6) An application to designate a group must be made in writing; and the body or bodies making the application must satisfy WRA that it is made with the agreement of every other proposed member of the group.
Welsh: (6) Rhaid i gais i ddynodi grŵp gael ei gyflwyno mewn ysgrifen; a rhaid i'r corff neu'r cyrff sy'n gwneud y cais fodloni ACC y'i gwneir gyda chytundeb pob aelod arfaethedig arall o'r gr
English: (7) If WRA refuses an application to designate a group, it must issue a notice of its decision to the body or bodies that made the application.
Welsh: (7) Os yw ACC yn gwrthod cais i ddynodi gr
English: (8) In this section, "relevant amount" means -
Welsh: (8) Yn yr adran hon, ystyr "swm perthnasol" yw -
English: an amount of tax;
Welsh: swm o dreth;
English: a penalty under an enactment relating to the tax;
Welsh: cosb o dan ddeddfiad sy'n ymwneud â'r dreth;
English: interest on an amount within paragraph (a) or (b).
Welsh: llog ar swm o fewn paragraff (a) neu (b).
English: (1) A body corporate may be designated as a member of a group only if -
Welsh: (1) Ni chaniateir dynodi corff corfforaethol yn aelod o grŵp onid yw -
English: it carries out taxable operations or intends to do so, and
Welsh: yn cyflawni gweithrediadau trethadwy neu'n bwriadu gwneud hynny, a
English: it is under the same control as every other member of the group.
Welsh: o dan yr un rheolaeth â phob aelod arall o'r gr
English: (2) Two or more bodies corporate are under the same control if -
Welsh: (2) Mae dau gorff corfforaethol neu ragor o dan yr un rheolaeth os yw -
English: one of them controls all of the others,
Welsh: un ohonynt yn rheoli'r lleill i gyd,
English: one body corporate or individual controls all of them, or
Welsh: un corff corfforaethol neu unigolyn yn eu rheoli hwy i gyd, neu
English: two or more individuals carrying on business in partnership control all of them.
Welsh: dau unigolyn neu ragor sy'n rhedeg busnes mewn partneriaeth yn eu rheoli hwy i gyd.
English: (a) one body corporate ("A") controls another body corporate ("B") if -
Welsh: (a) mae un corff corfforaethol ("A") yn rheoli corff corfforaethol arall ("B") os yw -
English: A is B's holding company;
Welsh: A yn gwmni daliannol i B;
English: (b) an individual or individuals control a body corporate if they would, if they were a company, be the body's holding company.
Welsh: (b) mae unigolyn neu unigolion yn rheoli corff corfforaethol pe byddai neu pe byddent, pe bai'r unigolyn neu'r unigolion yn gwmni, yn gwmni daliannol i'r corff.
English: (4) In subsection (3), "holding company" has the meaning given by section 1159 of, and Schedule 6 to, the Companies Act 2006 (c.
Welsh: (4) Yn is-adran (3), mae i "cwmni daliannol" yr ystyr a roddir i "holding company" gan adran 1159 o Ddeddf Cwmnïau 2006 (p.
English: (1) Where two or more bodies corporate have been designated as a group, WRA may -
Welsh: (1) Pan fo dau gorff corfforaethol neu ragor wedi eu dynodi'n gr
English: (a) vary the designation of the group by -
Welsh: (a) amrywio dynodiad y gr
English: adding or removing a member;
Welsh: ychwanegu aelod neu dynnu aelod ymaith;
English: changing the representative member;
Welsh: newid yr aelod cynrychiadol;
English: (b) cancel the designation of the group.
Welsh: (b) canslo dynodiad y gr
English: (2) But WRA must -
Welsh: (2) Ond rhaid i ACC -
English: vary the designation of a group by removing a member if it is satisfied that the member does not meet the conditions in section 78 (1);
Welsh: amrywio dynodiad gr
English: cancel the designation of the group if it is satisfied that the group does not have two or more members that meet those conditions.
Welsh: canslo dynodiad y gr
English: (3) The variation or cancellation of a designation is made by issuing a notice to each member of the group (including, in the case of a variation to add or remove a member, each member that is added or removed).
Welsh: (3) Caiff dynodiad ei amrywio neu ei ganslo drwy ddyroddi hysbysiad i bob aelod o'r gr
English: (4) The notice must -
Welsh: (4) Rhaid i'r hysbysiad -
English: set out the details of the variation or cancellation, and
Welsh: nodi manylion yr amrywiad neu'r canslo, a
English: specify the date on which it takes effect.
Welsh: pennu ar ba ddyddiad y mae'n cael effaith.
English: (5) WRA may vary or cancel the designation of a group -
Welsh: (5) Caiff ACC amrywio neu ganslo dynodiad gr
English: on an application made in writing under this section, or
Welsh: ar ôl cael cais a gyflwynir mewn ysgrifen o dan yr adran hon, neu
English: An application to vary or cancel the designation of a group may be made by the representative member of the group; but the representative member must satisfy WRA that the application is made with the agreement of every other member of the group (including, in the case of an application to vary the designation by adding a member, the member that would be added if the variation were made).
Welsh: Caiff aelod cynrychiadol grŵp wneud cais i amrywio neu ganslo dynodiad y grŵp; ond rhaid i'r aelod cynrychiadol fodloni ACC y gwneir y cais gyda chytundeb pob aelod arall o'r grŵp (gan gynnwys, yn achos cais i amrywio'r dynodiad drwy ychwanegu aelod, yr aelod a fyddai'n cael ei ychwanegu pe bai'r amrywiad yn cael ei wneud).
English: An application to vary the designation of a group by removing a member may also be made by the member that wishes to be removed; in which case that member must satisfy WRA that every other member of the group has been notified of the application.
Welsh: Caiff aelod sy'n dymuno cael ei dynnu ymaith hefyd wneud cais i amrywio dynodiad grŵp drwy dynnu'r aelod ymaith; mewn achos o'r fath, rhaid i'r aelod hwnnw fodloni ACC bod pob aelod arall o'r grŵp wedi ei hysbysu am y cais.
English: If WRA refuses an application to vary or cancel a designation, it must issue a notice of its decision to the body corporate that made the application.
Welsh: Os yw ACC yn gwrthod cais i amrywio neu ganslo dynodiad, rhaid iddo ddyroddi hysbysiad am ei benderfyniad i'r corff corfforaethol a wnaeth y cais.