techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: (1) Where a person has made a tax return for a tax period
Welsh: (1) Pan fo person wedi dychwelyd ffurflen dreth ar gyfer cyfnod treth
English: (2) Where a person has made a tax return in relation to a transaction
Welsh: (2) Pan fo person wedi dychwelyd ffurflen dreth mewn perthynas a thrafodiad
English: (3) Subsections (1) and (2) do not apply where (or to the extent that) either condition 1 or 2 is met.
Welsh: (3) Nid yw is-adrannau (1) a (2) yn gymwys pan fo (neu i'r graddau y mae) naill ai amod 1 neu amod 2 wedi ei fodloni.
English: (4) Condition 1 is that a notice of enquiry has been issued in respect of
Welsh: (4) Amod 1 yw bod hysbysiad ymholiad wedi ei ddyroddi mewn cysylltiad ag
English: a claim (or an amendment of a claim) made by the person in relation to the tax period or the transaction to which the return relates
Welsh: hawliad (neu ddiwygiad i hawliad) a wnaed gan y person mewn perthynas a'r cyfnod treth neu'r trafodiad y mae'r ffurflen yn ymwneud ag ef
English: and the enquiry has not been completed.
Welsh: ac nad yw'r ymholiad wedi ei gwblhau.
English: (5) Condition 2 is that
Welsh: (5) Amod 2 yw bod gan ACC reswm i amau
English: an amount that ought to have been assessed to a devolved tax for the tax period or in relation to the transaction may not have been assessed
Welsh: ei bod yn bosibl nad yw swm o dreth ddatganoledig y dylid bod wedi ei asesu ar gyfer y cyfnod treth neu mewn perthynas a'r trafodiad wedi ei asesu
English: an assessment to a devolved tax for the tax period or in relation to the transaction may be or have become insufficient
Welsh: ei bod yn bosibl bod asesiad o dreth ddatganoledig ar gyfer y cyfnod treth neu mewn perthynas a'r trafodiad yn annigonol neu wedi dod yn annigonol
English: relief from a devolved tax given or claimed for the tax period or in relation to the transaction may be or have become excessive.
Welsh: ei bod yn bosibl bod ymwared rhag treth ddatganoledig a roddwyd neu a hawliwyd ar gyfer y cyfnod treth neu mewn perthynas a'r trafodiad yn ormodol neu wedi dod yn ormodol.
English: (6) Where any partner in a partnership has made a tax return
Welsh: (6) Pan fo unrhyw bartner mewn partneriaeth wedi dychwelyd ffurflen dreth
English: (7) References in this section to a person who has made a tax return refer only to that person in the capacity in which the return was made.
Welsh: (7) Mae cyfeiriadau yn yr adran hon at berson sydd wedi dychwelyd ffurflen dreth yn cyfeirio at y person hwnnw yn y rhinwedd y dychwelwyd y ffurflen dreth yn unig.
English: (1) An information notice may not require a person
Welsh: (1) Ni chaiff hysbysiad gwybodaeth ei gwneud yn ofynnol i berson
English: (a) to provide privileged information
Welsh: (a) darparu gwybodaeth freintiedig
English: (b) to produce any part of a document that is privileged.
Welsh: (b) cyflwyno unrhyw ran freintiedig o ddogfen.
English: Information or a document is privileged if a claim for legal professional privilege could be maintained in respect of it in legal proceedings.
Welsh: Mae gwybodaeth neu ddogfen yn freintiedig pe gellid cynnal hawliad ar gyfer braint broffesiynol gyfreithiol mewn cysylltiad a hi mewn achos cyfreithiol.
English: The Welsh Ministers may by regulations ma
Welsh: Caiff Gweinidogion Cymru drwy reoliadau wneud darpariaeth i'r tribiwnlys ddatrys unrhyw anghydfod o ran a yw unrhyw wybodaeth neu ddogfen yn freintiedig.
English: The regulations may
Welsh: Caiff y rheoliadau
English: (1) An information notice may not require a tax adviser
Welsh: (1) Ni chaiff hysbysiad gwybodaeth ei gwneud yn ofynnol i gynghorwr treth
English: to provide information about a relevant communication
Welsh: darparu gwybodaeth am ohebiaeth berthnasol
English: to produce any part of a document which is the tax adviser
Welsh: cyflwyno unrhyw ran o ddogfen sydd ym meddiant y cynghorwr treth ac sy'n ohebiaeth berthnasol.
English: a tax adviser and a person in relation to whose tax affairs the tax adviser has been appointed
Welsh: cynghorwr treth a pherson y penodwyd y cynghorwr treth mewn perthynas a'i faterion treth
English: the tax adviser of a person and any other tax adviser of that person
Welsh: cynghorwr treth person ac unrhyw gynghorwr treth arall i'r person hwnnw
English: the purpose of which is the giving or obtaining of advice about the person
Welsh: at ddiben rhoi neu gael cyngor ynghylch materion treth y person.
English: (3) An information notice may not require a person who has been appointed as an auditor for the purpose of an enactment
Welsh: (3) Ni chaiff hysbysiad gwybodaeth ei gwneud yn ofynnol i berson a benodwyd yn archwilydd at ddiben deddfiad
English: to provide information held in connection with the performance of the person
Welsh: darparu gwybodaeth a gedwir mewn cysylltiad a chyflawni swyddogaethau'r person o dan y deddfiad hwnnw
English: to produce a document which is that person
Welsh: cyflwyno dogfen sy'n eiddo i'r person hwnnw ac a grewyd gan y person hwnnw neu ar ran y person hwnnw ar gyfer neu mewn cysylltiad a chyflawni'r swyddogaethau hynny.
English: (4) Subsections (1) and (3) do not have effect in relation to
Welsh: (4) Nid yw is-adrannau (1) a (3) yn cael effaith mewn perthynas ag
English: information explaining any information or document which the person to whom the notice is issued has
Welsh: gwybodaeth sy'n egluro unrhyw wybodaeth neu ddogfen y mae'r person y dyroddir yr hysbysiad iddo wedi cynorthwyo unrhyw gleient
English: a document which contains such information.
Welsh: dogfen sy'n cynnwys gwybodaeth o'r fath.
English: (5) In the case of an unidentified third party notice
Welsh: (5) Yn achos hysbysiad trydydd parti anhysbys
English: (a) information giving the identity or address of a person to whom the notice relates or of a person who has acted on behalf of such a person
Welsh: (a) gwybodaeth sy'n nodi pwy yw person y mae'r hysbysiad yn ymwneud ag ef neu'n rhoi ei gyfeiriad
English: (b) a document which contains such information.
Welsh: (b) dogfen sy'n cynnwys gwybodaeth o'r fath.
English: Subsections (1) and (3) have effect despite subsections (4) and (5) if the information in question has already been provided
Welsh: Mae is-adrannau (1) a (3) yn cael effaith er gwaethaf is-adrannau (4) a (5) os yw'r wybodaeth o dan sylw eisoes wedi ei darparu i ACC
English: Where subsection (1) or (3) does not have effect in relation to a document by virtue of subsection (4) or (5)
Welsh: Pan na fo is-adran (1) neu (3) yn cael effaith mewn perthynas a dogfen yn rhinwedd is-adran (4) neu (5)
English: an Act of the Scottish Parliament
Welsh: Deddf Senedd yr Alban
English: Northern Ireland legislation (within the meaning of the Interpretation Act 1978 (c.
Welsh: deddfwriaeth Gogledd Iwerddon (o fewn yr ystyr a roddir i
English: a Scottish instrument (within the meaning of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10
Welsh: offeryn Albanaidd (o fewn yr ystyr a roddir i
English: a statutory instrument (within the meaning of the Interpretation Act (Northern Ireland) 1954 (c.
Welsh: offeryn statudol (o fewn yr ystyr a roddir i
English: INSPECTIONS OF PREMISES AND OTHER PROPERTY
Welsh: ARCHWILIO MANGREOEDD AC EIDDO ARALL
English: (1) If WRA has grounds for believing that the inspection of a person
Welsh: (1) Os oes gan ACC sail dros gredu ei bod yn ofynnol archwilio mangre busnes person at ddiben gwirio sefyllfa dreth y person
English: business assets that are on the premises
Welsh: asedau busnes sydd yn y fangre
English: business documents that are on the premises (but see section 110).
Welsh: dogfennau busnes sydd yn y fangre (ond gweler adran 110).
English: the agreement of the occupier of the premises
Welsh: cytundeb meddiannydd y fangre
English: (3) An inspection may be carried out
Welsh: (3) Caniateir cynnal archwiliad
English: at a time agreed to by the occupier of the premises
Welsh: ar adeg a gytunwyd a meddiannydd y fangre
English: if the inspection has been approved by the tribunal
Welsh: os yw'r tribiwnlys wedi cymeradwyo'r archwiliad
English: (i) at a reasonable time specified in a notice issued to the occupier at least 7 days before that time
Welsh: (i) ar adeg resymol a bennir mewn hysbysiad a ddyroddwyd i'r meddiannydd o leiaf 7 niwrnod cyn yr adeg honno
English: (ii) at any reasonable time if the tribunal
Welsh: (ii) ar unrhyw adeg resymol os yw'r tribiwnlys
English: (4) If WRA see
Welsh: (4) Os yw ACC yn ceisio cynnal archwiliad heb
English: the agreement of the occupier
Welsh: cytundeb y meddiannydd
English: issuing a notice under subsection (3) (b) (i)
Welsh: dyroddi hysbysiad o dan is-adran (3) (b) (i)
English: WRA must provide a notice at the time the inspection is to begin.
Welsh: rhaid i ACC ddarparu hysbysiad ar yr adeg y bydd yr archwiliad i gychwyn.
English: (5) A notice provided under subsection (4) must
Welsh: (5) Rhaid i hysbysiad a ddarperir o dan is-adran (4)
English: if the occupier of the premises is present
Welsh: os yw meddiannydd y fangre yno
English: if the occupier is not present but there is a person present who appears to WRA to be in charge of the premises
Welsh: os nad yw'r meddiannydd yno ond bod yno berson yr ymddengys i ACC ei fod yn gyfrifol am y fangre
English: in any other case
Welsh: mewn unrhyw achos arall
English: (6) A notice issued under subsection (3) (b) (i)
Welsh: (6) Rhaid i hysbysiad a ddyroddir o dan is-adran (3) (b) (i)
English: that the inspection has been approved by the tribunal
Welsh: bod y tribiwnlys wedi cymeradwyo'r archwiliad
English: the possible consequences of obstructing a person exercising WRA's functions.
Welsh: canlyniadau posibl rhwystro person sy'n arfer swyddogaethau ACC.
English: (7) The powers under this section do not include power to enter or inspect any part of the premises that is used solely as a dwelling.
Welsh: (7) Nid yw'r pwerau o dan yr adran hon yn cynnwys pArer i fynd i unrhyw ran o'r fangre
English: (1) When carrying out an inspection under section 103
Welsh: (1) Wrth gynnal archwiliad o dan adran 103
English: (2) On entering the business premises
Welsh: (2) Wrth fynd i'r fangre busnes
English: if it has grounds for believing that the carrying out of the inspection may be seriously obstructed
Welsh: os oes ganddo sail dros gredu y caiff ei rwystro'n ddifrifol wrth gynnal yr archwiliad
English: be accompanied by a person authorised by WRA.
Welsh: cael person a awdurdodwyd gan ACC yno gydag ef.
English: (4) WRA may direct that the premises or any part of them
Welsh: (4) Caiff ACC roi cyfarwyddyd bod y fangre
English: (6) The power to ta
Welsh: (6) Mae'r pArer i gymryd samplau yn cynnwys pArer
English: to carry out experimental borings or other wor
Welsh: i dyllu tyllau arbrofol neu i wneud gwaith arall yn y fangre
English: at a time agreed to by the occupier of the premises
Welsh: ar adeg y mae meddiannydd y fangre yn cytuno iddi
English: at any reasonable time
Welsh: ar unrhyw adeg resymol
English: a notice was issued under section 103 (3) (b) (i) and the notice specified that the equipment or materials were to be ta
Welsh: y dyroddwyd hysbysiad o dan adran 103 (3) (b) (i) a bod yr hysbysiad yn pennu bod yr offer neu'r deunyddiau i'w dygyd i'r fangre
English: WRA has grounds for believing that issuing such a notice would seriously pre
Welsh: bod gan ACC sail dros gredu y byddai dyroddi hysbysiad o'r fath yn niweidio'r gwaith o asesu neu gasglu trethi datganoledig yn ddifrifol.
English: (3) If equipment or materials are ta
Welsh: (3) Os dygir offer neu ddeunyddiau i'r fangre
English: the agreement of the occupier
Welsh: heb gytundeb y meddiannydd
English: a notice having been issued in accordance with subsection (2) (b) (i)
Welsh: heb i hysbysiad gael ei ddyroddi yn unol ag is-adran (2) (b) (i)
English: WRA must provide a notice at the time the equipment or materials are to be ta
Welsh: rhaid i ACC ddarparu hysbysiad ar yr adeg y mae'r offer neu'r deunyddiau i'w dygyd i'r fangre.
English: (4) The notice must
Welsh: (4) Rhaid i'r hysbysiad
English: (5) The notice must state the possible consequences of obstructing a person exercising WRA
Welsh: (5) Rhaid i'r hysbysiad ddatgan canlyniadau posibl rhwystro person sy'n arfer swyddogaethau ACC.
English: (6) If the inspection
Welsh: (6) Os yw'r tribiwnlys wedi cymeradwyo'r archwiliad
English: (1) WRA may enter premises and inspect the premises and any property on the premises for the purpose of valuing
Welsh: (1) Caiff ACC fynd i fangre ac archwilio'r fangre ac unrhyw eiddo yn y fangre at ddiben prisio
English: the valuation
Welsh: os oes angen prisio
English: either condition 1 or 2 is met.
Welsh: os yw naill ai amod 1 neu amod 2 wedi ei fodloni.
English: (2) Condition 1 is that
Welsh: (2) Amod 1 yw
English: the inspection is carried out at a time agreed to by a relevant person
Welsh: bod yr archwiliad yn cael ei gynnal ar adeg a gytunwyd gan berson perthnasol
English: a notice of the agreed time of the inspection has been issued to the relevant person.
Welsh: bod hysbysiad sy'n nodi'r amser a gytunwyd ar gyfer cynnal yr archwiliad wedi ei ddyroddi i'r person perthnasol.
English: (3) Condition 2 is that
Welsh: (3) Amod 2 yw
English: (a) the inspection has been approved by the tribunal
Welsh: (a) bod y tribiwnlys wedi cymeradwyo'r archwiliad
English: (b) a notice of the time of the inspection has been issued to a relevant person specified by the tribunal at least 7 days before that time.
Welsh: (b) bod hysbysiad sy'n nodi'r amser y cynhelir yr archwiliad wedi ei ddyroddi i berson perthnasol a bennir gan y tribiwnlys o leiaf 7 niwrnod cyn yr amser hwnnw.
English: the occupier of the premises
Welsh: meddiannydd y fangre
English: if the occupier cannot be identified or the premises are vacant
Welsh: os na ellir dweud pwy yw'r meddiannydd neu os yw'r fangre yn wag
English: (5) A notice under subsection (2) (b) or (3) (b) must state possible consequences of obstructing a person exercising WRA
Welsh: (5) Rhaid i hysbysiad o dan is-adran (2) (b) neu (3) (b) ddatgan canlyniadau posibl rhwystro person sy'n arfer swyddogaethau ACC.
English: (6) A notice under subsection (3) (b) must also state that the inspection has been approved by the tribunal.
Welsh: (6) Rhaid i hysbysiad o dan is-adran (3) (b) hefyd ddatgan bod y tribiwnlys wedi cymeradwyo'r archwiliad.
English: (7) If WRA considers it necessary to assist with the inspection
Welsh: (7) Os yw ACC o'r farn bod angen hynny i gynorthwyo a'r archwiliad
English: If a person carrying out an inspection under section 103 or 106 is unable to produce evidence of authority to carry out the inspection when as
Welsh: Os nad yw person sy'n cynnal archwiliad o dan adran 103 neu 106 yn gallu dangos tystiolaeth o'i awdurdod i gynnal yr archwiliad pan ofynnir iddo
English: the occupier of the premises
Welsh: gan feddiannydd y fangre
English: any other person who appears to be in charge of
Welsh: gan unrhyw berson arall yr ymddengys ei fod yn gyfrifol am y fangre
English: the inspection must stop and may not be continued until such evidence is produced.
Welsh: rhaid dod a'r archwiliad i ben ac ni chaniateir iddo barhau hyd oni ddangosir tystiolaeth o'r fath.
English: an inspection under section 103 or 106
Welsh: archwiliad o dan adran 103 neu 106
English: the exercise of powers under section 104 or 105 in relation to an inspection under section 103 which has been agreed to by the occupier of the premises.
Welsh: arfer pwerau o dan adran 104 neu 105 mewn perthynas ag archwiliad o dan adran 103 y mae meddiannydd y fangre wedi cytuno iddo.
English: (2) The tribunal
Welsh: (2) Mae cymeradwyaeth y tribiwnlys i archwiliad o dan adran 103 yn cynnwys cymeradwyo arfer y pwerau o dan adran 104 neu 105 yn ddarostyngedig i unrhyw amodau a osodir gan y tribiwnlys wrth gymeradwyo'r archwiliad.
English: (3) An application for approval may be made under subsection (1) without notice of the application being sent to
Welsh: (3) Caniateir gwneud cais am gymeradwyaeth o dan is-adran (1) heb anfon hysbysiad am y cais at
English: the person whose tax position is the sub
Welsh: y person y mae ei sefyllfa dreth yn destun yr archwiliad arfaethedig
English: the occupier of the premises.
Welsh: meddiannydd y fangre.
English: (4) The tribunal may approve an inspection under section 103 only if
Welsh: (4) Ni chaiff y tribiwnlys gymeradwyo archwiliad o dan adran 103
English: it is satisfied that WRA has grounds for believing that the inspection of the business premises is required for the purpose of chec
Welsh: oni fo'n fodlon bod gan ACC sail dros gredu bod angen archwilio'r fangre busnes at ddiben gwirio sefyllfa dreth person
English: if the application for approval was made without notice
Welsh: os gwnaed y cais am gymeradwyaeth heb roi hysbysiad
English: (5) The tribunal may approve an inspection under section 106 only if it is satisfied that the inspection is required for the purposes of chec
Welsh: (5) Ni chaiff y tribiwnlys gymeradwyo archwiliad o dan adran 106 oni fo'n fodlon bod angen yr archwiliad at ddiben gwirio sefyllfa dreth unrhyw berson ac
English: the person whose tax position is the sub
Welsh: y rhoddwyd cyfle rhesymol i'r person y mae ei sefyllfa dreth yn destun yr archwiliad arfaethedig wneud sylwadau i ACC ynghylch yr archwiliad
English: the occupier of the premises has been given a reasonable opportunity to ma
Welsh: y rhoddwyd cyfle rhesymol i feddiannydd y fangre wneud sylwadau o'r fath
English: the tribunal has been provided with a summary of any representations made.
Welsh: y darparwyd crynodeb i'r tribiwnlys o unrhyw sylwadau a wnaed.
English: (6) Subsection (5) (b) (ii) does not apply if the tribunal is satisfied that the occupier of the premises cannot be identified.
Welsh: (6) Nid yw is-adran (5) (b) (ii) yn gymwys os yw'r tribiwnlys yn fodlon na ellir dweud pwy yw meddiannydd y fangre.
English: (7) Where the tribunal has approved an inspection under subsection (1) (a) or the exercise of a power under subsection (1) (b)
Welsh: (7) Pan fo'r tribiwnlys wedi cymeradwyo archwiliad o dan is-adran (1) (a) neu wedi cymeradwyo arfer pArer o dan is-adran (1) (b) rhaid i ACC gynnal yr archwiliad neu arfer y pArer
English: no later than 3 months after the day on which the tribunal
Welsh: yn ddim hwyrach na 3 mis ar 6l y diwrnod y rhoddodd y tribiwnlys ei gymeradwyaeth
English: within such shorter period as the tribunal may specify when giving the approval.
Welsh: o fewn unrhyw gyfnod byrrach a bennir gan y tribiwnlys wrth roi'r gymeradwyaeth.
English: The powers under sections 103 to 106 include
Welsh: Mae'r pwerau o dan adrannau 103 i 106 yn cynnwys
English: power to mar
Welsh: pArer i farcio asedau busnes
English: power to obtain and record information (whether electronically or otherwise) relating to the premises
Welsh: pArer i gael a chofnodi gwybodaeth (boed yn electronig neu fel arall) sy'n ymwneud a'r fangre
English: WRA may not inspect a document under this Chapter if (or to the extent that)
Welsh: Ni chaiff ACC archwilio dogfen o dan y Bennod hon os (neu i'r graddau)
English: In this Chapter
Welsh: Yn y Bennod hon
English: (1) Where a document is inspected by WRA or is produced by a person
Welsh: (1) Pan fo ACC yn archwilio dogfen neu pan gyflwynir dogfen gan berson
English: (2) Where a document is inspected by WRA or is produced by a person
Welsh: (2) Pan fo ACC yn archwilio dogfen neu pan gyflwynir dogfen gan berson
English: remove the document at a reasonable time
Welsh: mynd a'r ddogfen ymaith ar adeg resymol
English: retain the document for a reasonable period
Welsh: cadw'r ddogfen am gyfnod rhesymol
English: if it appears to WRA to be necessary to do so.
Welsh: os ymddengys i ACC bod angen gwneud hynny.
English: (3) Where WRA removes a document
Welsh: (3) Pan fo ACC yn mynd a dogfen ymaith
English: a receipt for the document
Welsh: derbynneb ar gyfer y ddogfen
English: a copy of the document
Welsh: copi o'r ddogfen
English: if requested to do so by the person who was in possession or power of the document when it was produced or inspected.
Welsh: os gofynna'r person yr oedd y ddogfen yn ei feddiant
English: (4) The removal of a document under subsection (2) (a) is not to be regarded as brea
Welsh: (4) Nid yw mynd a dogfen ymaith o dan is-adran (2) (a) i'w ystyried fel torri unrhyw hawlrwym a hawlir ar y ddogfen.
English: (5) Where a document removed under subsection (2) (a) is lost or damaged before it is returned
Welsh: (5) Pan fo dogfen yr aed a hi ymaith o dan is-adran (2) (a) yn cael ei cholli neu ei niweidio cyn ei dychwelyd
English: (6) In this section
Welsh: (6) Yn yr adran hon
English: (1) This section applies to any provision of this Act that
Welsh: (1) Mae'r adran hon yn gymwys i unrhyw ddarpariaeth yn y Ddeddf hon sy'n
English: (a) requires a person to produce a document
Welsh: (a) ei gwneud yn ofynnol i berson gyflwyno dogfen
English: to inspect a document
Welsh: archwilio dogfen
English: (2) A provision to which this section applies has effect as if
Welsh: (2) Mae darpariaeth y mae'r adran hon yn gymwys iddi yn cael effaith fel pe bai
English: any reference in the provision to a document were a reference to anything in which information of any description is recorded
Welsh: unrhyw gyfeiriad yn y ddarpariaeth at ddogfen yn gyfeiriad at unrhyw beth y mae gwybodaeth o unrhyw ddisgrifiad wedi ei gofnodi ynddo
English: any reference in the provision to a copy of a document were a reference to anything onto which information recorded in the document has been copied
Welsh: unrhyw gyfeiriad yn y ddarpariaeth at gopi o ddogfen yn gyfeiriad at unrhyw beth y mae gwybodaeth a gofnodwyd yn y ddogfen wedi ei gopio arno
English: that a person has been
Welsh: y bu'n ofynnol neu y gall fod yn ofynnol i berson ei chyflwyno gan neu o dan ddarpariaeth yn y Ddeddf hon
English: that WRA may
Welsh: y caiff ACC
English: (5) WRA may require any assistance that it reasonably requires for the purposes of subsection (3) from
Welsh: (5) Caiff ACC wneud unrhyw gymorth sy'n rhesymol ofynnol ganddo at ddibenion is-adran (3) yn ofynnol gan
English: the person by whom or on whose behalf the computer is or has been used
Welsh: y person sy'n defnyddio'r cyfrifiadur neu sydd wedi defnyddio'r cyfrifiadur
English: any person having charge of
Welsh: unrhyw berson sy'n gyfrifol am y cyfrifiadur
English: (6) If a person exercising the power under subsection (3) is unable to produce evidence of authority to do so when as
Welsh: (6) Os nad yw person sy'n arfer y pArer o dan is-adran (3) yn gallu cyflwyno tystiolaeth o awdurdod i wneud hynny pan ofynnir iddo ddarparu tystiolaeth o'r fath gan
English: the person exercising the power must stop and may not continue until such evidence is produced.
Welsh: rhaid i'r person sy'n arfer y pArer roi'r gorau i wneud hynny ac ni chaiff barhau hyd oni chyflwynir tystiolaeth o'r fath.
English: (1) A person commits an offence if
Welsh: (1) Mae person yn cyflawni trosedd
English: (a) WRA issues an information notice to the person
Welsh: (a) os yw ACC yn dyroddi hysbysiad gwybodaeth i'r person
English: (i) which requires the person to produce a document
Welsh: (i) sy'n ei gwneud yn ofynnol i'r person gyflwyno dogfen
English: (ii) which has been approved by the tribunal
Welsh: (ii) sydd wedi ei gymeradwyo gan y tribiwnlys
English: (b) the person conceals
Welsh: (b) os yw'r person yn celu
English: A person may commit an offence under subsection (1) despite the fact that the person has appealed against the information notice or against a requirement in it.
Welsh: Gall person gyflawni trosedd o dan is-adran (1) er gwaethaf y ffaith bod y person wedi apelio yn erbyn yr hysbysiad gwybodaeth neu yn erbyn gofyniad ynddo.
English: A person does not commit an offence under subsection (1) if the person acts after the original document has been produced in accordance with the information notice
Welsh: Nid yw person yn cyflawni trosedd o dan is-adran (1) os yw'r person yn gweithredu ar 6l i'r ddogfen wreiddiol gael ei chyflwyno yn unol a'r hysbysiad gwybodaeth
English: A person does not commit an offence under subsection (1) where a copy of a document has been produced in accordance with section 96 (1)
Welsh: Pan fo copi o ddogfen wedi ei gyflwyno yn unol ag adran 96 (1)