techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: It is a defence for a person charged with an offence under subsection (1) to show that the person had a reasonable excuse for concealing
Welsh: Mae'n amddiffyniad i berson a gyhuddir o drosedd o dan is-adran (1) ddangos bod gan y person esgus rhesymol am gelu
English: A person who commits an offence under subsection (1) is liable
Welsh: Mae person sy'n cyflawni trosedd o dan is-adran (1) yn agored
English: (1) A person commits an offence if the person conceals
Welsh: (1) Mae person yn cyflawni trosedd os yw'r person yn celu
English: a document is to be
Welsh: y bydd dogfen
English: WRA intends to see
Welsh: bod ACC yn bwriadu ceisio cymeradwyaeth y tribiwnlys i ddyroddi'r hysbysiad gwybodaeth (gweler adran 87 (2) (b neu ei bod yn ofynnol iddo geisio cymeradwyaeth o'r fath (gweler adrannau 86
English: (2) A person does not commit an offence under subsection (1) if the person conceals
Welsh: (2) Nid yw person yn cyflawni trosedd o dan is-adran (1) os yw'r person yn celu
English: the end of the period of 6 months beginning with the day on which WRA told the person (or last told the person)
Welsh: ar 6l diwedd y cyfnod o 6 mis sy'n dechrau a'r diwrnod y dywedodd ACC wrth y person (neu y dywedodd wrth y person ddiwethaf)
English: an information notice has been issued requiring the person to produce the document.
Welsh: wedi i hysbysiad gwybodaeth gael ei ddyroddi sy'n ei gwneud yn ofynnol i'r person gyflwyno'r ddogfen.
English: (3) It is a defence for a person charged with an offence under subsection (1) to show that the person had a reasonable excuse for concealing
Welsh: (3) Mae'n amddiffyniad i berson a gyhuddir o drosedd o dan is-adran (1) ddangos bod gan y person esgus rhesymol am gelu
English: (4) A person who commits an offence under subsection (1) is liable
Welsh: (4) Mae person sy'n cyflawni trosedd o dan is-adran (1) yn agored
English: (b) on conviction on indictment
Welsh: (b) ar gollfarn ar dditiad
English: In section 11 (5) of the Tribunals
Welsh: Yn adran 11 (5) o Ddeddf Tribiwnlysoedd
English: 15) (decisions excluded from right to appeal to Upper Tribunal)
Welsh: 15) (penderfyniadau a eithrir o'r hawl i apelio i'r Uwch Dribiwnlys)
English: In section 13 (8) of that Act (decisions excluded from right to appeal to Court of Appeal etc.)
Welsh: Yn adran 13 (8) o'r Ddeddf honno (penderfyniadau a eithrir o'r hawl i apelio i'r Llys Apel etc.)
English: (1) This Part ma
Welsh: (1) Mae'r Rhan hon yn gwneud darpariaeth am gosbau sy'n ymwneud a threthi datganoledig
English: penalties relating to failures to ma
Welsh: cosbau sy'n ymwneud a methiannau i ddychwelyd ffurflenni treth neu i dalu trethi datganoledig
English: penalties relating to inaccuracies
Welsh: cosbau sy'n ymwneud ag anghywirdebau
English: penalties relating to record-
Welsh: cosbau sy'n ymwneud a chadw cofnodion a threfniadau talu'n 6l
English: penalties relating to investigations.
Welsh: cosbau sy'n ymwneud ag ymchwiliadau.
English: (2) It includes provision about
Welsh: (2) Mae'n cynnwys darpariaeth ynghylch
English: the circumstances which liability to those penalties arises
Welsh: yr amgylchiadau pan gyfyd rhwymedigaeth i'r cosbau hynny
English: the amounts of those penalties
Welsh: symiau'r cosbau hynny
English: the circumstances in which liability to those penalties may be suspended or the amounts of those penalties may be reduced
Welsh: yr amgylchiadau pan ganiateir gohirio rhwymedigaeth i'r cosbau hynny neu ostwng symiau'r cosbau hynny
English: the assessment of those penalties
Welsh: asesu'r cosbau hynny
English: the payment of those penalties.
Welsh: talu'r cosbau hynny.
English: A person is liable to a penalty of
Welsh: Mae person yn agored i gosb o
English: A person is liable to a penalty if the person
Welsh: Mae person yn agored i gosb os yw methiant y person i ddychwelyd ffurflen dreth yn parhau ar 6l diwedd y cyfnod o 6 mis sy'n dechrau a'r diwrnod ar 6l y dyddiad ffeilio.
English: The penalty is the greater of
Welsh: Y gosb yw'r mwyaf o'r canlynol
English: (1) A person is liable to a penalty if the person
Welsh: (1) Mae person yn agored i gosb os yw methiant y person i ddychwelyd ffurflen dreth yn parhau ar 6l diwedd y cyfnod o 12 mis sy'n dechrau a'r diwrnod ar 6l y dyddiad ffeilio.
English: (3) In any case not falling within subsection (2)
Welsh: (3) Mewn unrhyw achos nad yw'n dod o fewn is-adran (2)
English: (1) WRA may reduce a penalty under section 118
Welsh: (1) Caiff ACC ostwng cosb o dan adran 118
English: (2) A person discloses relevant information by
Welsh: (2) Mae person yn datgelu gwybodaeth berthnasol drwy
English: telling WRA about it
Welsh: dweud wrth ACC amdani
English: giving WRA reasonable help in quantifying any devolved tax unpaid by reason of the information having been withheld
Welsh: rhoi cymorth rhesymol i ACC feintioli unrhyw dreth ddatganoledig nas talwyd oherwydd i'r wybodaeth gael ei hatal
English: allowing WRA access to records for the purpose of chec
Welsh: caniatau i ACC weld cofnodion at ddiben gwirio faint o dreth ddatganoledig nas talwyd fel hyn.
English: (3) In reducing a penalty under this section
Welsh: (3) Wrth ostwng cosb o dan yr adran hon
English: whether the disclosure was prompted or unprompted
Welsh: pa un a oedd y datgeliad wedi ei gymell neu'n ddigymell
English: the quality of the disclosure.
Welsh: ansawdd y datgeliad.
English: (4) Disclosure of relevant information
Welsh: (4) Mae datgelu gwybodaeth berthnasol
English: A person is liable to a penalty if the person fails to pay
Welsh: Mae person yn agored i gosb os yw'r person yn methu a thalu
English: The penalty under this section is the percentage of the amount of unpaid devolved tax which is specified by an enactment as the amount of the penalty in the relevant circumstances.
Welsh: Y gosb o dan yr adran hon yw canran y swm o dreth ddatganoledig nas talwyd a bennir mewn deddfiad fel swm y gosb o dan yr amgylchiadau perthnasol.
English: (1) This section applies if
Welsh: (1) Mae'r adran hon yn gymwys
English: a person by whom an amount of devolved tax is payable has made a request to WRA
Welsh: os yw person y mae swm o dreth ddatganoledig yn daladwy ganddo wedi gwneud cais i ACC
English: WRA has agreed
Welsh: os yw ACC wedi cytuno
English: (2) If the person would (apart from this subsection) become liable
Welsh: (2) Pe byddai'r person (ar wahan i'r is-adran hon)
English: WRA issues a notice to the person specifying any penalty to which the person would be liable apart from subsection (2)
Welsh: os yw ACC yn dyroddi hysbysiad i'r person yn pennu unrhyw gosb y byddai'r person yn agored iddi ar wahan i is-adran (2)
English: the person becomes liable to that penalty on the day on which the notice is issued.
Welsh: daw'r person yn agored i'r gosb honno ar y diwrnod y dyroddir yr hysbysiad.
English: the person fails to pay the amount in question when the deferral period ends
Welsh: os yw'r person yn methu a thalu'r swm o dan sylw pan ddaw'r cyfnod gohirio i ben
English: the deferral is sub
Welsh: os yw'r gohirio yn ddarostyngedig i amod (gan gynnwys amod bod rhan o'r swm i'w thalu yn ystod y cyfnod gohirio) ac nad yw'r person yn cydymffurfio a'r amod hwnnw.
English: (5) If the agreement mentioned in subsection (1) is varied at any time by a further agreement between the person and WRA
Welsh: (5) Os caiff y cytundeb a grybwyllir yn is-adran (1) ei amrywio ar unrhyw adeg drwy gytundeb pellach rhwng y person ac ACC
English: Where a person is liable to more than one penalty under sections 118 to 120 which is determined by reference to a liability to a devolved tax
Welsh: Pan fo person yn agored i fwy nag un gosb o dan adrannau 118 i 120 a bennir drwy gyfeirio at rwymedigaeth i dreth ddatganoledig
English: Where a person is liable to
Welsh: Pan fo person yn agored i
English: a penalty under this Chapter which is determined by reference to a liability to a devolved tax
Welsh: cosb o dan y Bennod hon a bennir drwy gyfeirio at rwymedigaeth i dreth ddatganoledig
English: any other penalty (other than a penalty under this Chapter) which is determined by reference to the same liability to a devolved tax
Welsh: unrhyw gosb arall (ac eithrio cosb o dan y Bennod hon) a bennir drwy gyfeirio at yr un rhwymedigaeth i dreth ddatganoledig
English: the amount of the penalty under this Chapter is to be reduced by the amount of that other penalty.
Welsh: mae swm y gosb o dan y Bennod hon i'w ostwng gan swm y gosb arall honno.
English: (1) WRA may reduce a penalty under this Chapter if it thin
Welsh: (1) Caiff ACC ostwng cosb o dan y Bennod hon os yw'n credu ei bod yn iawn gwneud hynny oherwydd amgylchiadau arbennig.
English: ability to pay
Welsh: y gallu i dalu
English: the fact that a potential loss of revenue from one person is balanced by a potential over-payment by another.
Welsh: y ffaith fod y posibilrwydd o golli refeniw gan un person yn cael ei wrthbwyso gan ordaliad posibl gan berson arall.
English: remitting a penalty entirely
Welsh: dileu cosb yn llwyr
English: agreeing a compromise in relation to proceedings for a penalty.
Welsh: cytuno ar gyfaddawd mewn perthynas ag achos yn ymwneud a chosb.
English: (4) In this section a reference to a penalty include a reference to any interest in relation to a penalty.
Welsh: (4) Yn yr adran hon mae cyfeiriad at gosb yn cynnwys cyfeiriad at unrhyw log mewn perthynas a chosb.
English: If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to ma
Welsh: Os yw person yn bodloni ACC neu (drwy apel) y tribiwnlys bod esgus rhesymol dros fethu a dychwelyd ffurflen dreth
English: If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to pay a devolved tax
Welsh: Os yw person yn bodloni ACC neu (drwy apel) y tribiwnlys bod esgus rhesymol dros fethu a thalu treth ddatganoledig
English: an insufficiency of funds is not a reasonable excuse unless attributable to events outside the person's control
Welsh: nid yw prinder arian yn esgus rhesymol oni bai y gellir priodoli hynny i ddigwyddiadau sydd y tu hwnt i reolaeth y person
English: where a person relies on another person to do anything
Welsh: pan fo person yn dibynnu ar berson arall i wneud unrhyw beth
English: where a person had a reasonable excuse for the failure but the excuse has ceased
Welsh: os oedd gan berson esgus rhesymol am y methiant ond bod yr esgus wedi dod i ben
English: (1) Where a person becomes liable to a penalty under this Chapter
Welsh: (1) Pan ddaw person yn agored i gosb o dan y Bennod hon
English: assess the penalty
Welsh: asesu'r gosb
English: issue notice to the person of the penalty assessed
Welsh: dyroddi hysbysiad i'r person o'r gosb a aseswyd
English: state in the notice the period or transaction in respect of which the penalty has been assessed.
Welsh: datgan yn yr hysbysiad y cyfnod neu'r trafodiad yr aseswyd y gosb mewn perthynas ag ef.
English: (2) An assessment of a penalty under this Chapter may be combined with an assessment to a devolved tax.
Welsh: (2) Caniateir cyfuno asesiad o gosb o dan y Bennod hon ac asesiad ar gyfer treth ddatganoledig.
English: (3) A supplementary assessment may be made in respect of a penalty under section 119 or 120 if an earlier assessment operated by reference to an underestimate of the amount of devolved tax to which a person would have been liable if a tax return had been made.
Welsh: (3) Caniateir gwneud asesiad atodol mewn cysylltiad a chosb o dan adrannau 119 neu 120 os oedd asesiad cynharach yn gweithredu drwy gyfeirio at danamcangyfrif o swm y dreth ddatganoledig y byddai person wedi bod yn agored i'w dalu pe byddai wedi dychwelyd ffurflen dreth.
English: (4) If
Welsh: (4) Os yw
English: an assessment in respect of a penalty under section 119 or 120 is based on the amount of devolved tax to which a person would have been liable if a tax return had been made
Welsh: asesiad mewn cysylltiad a chosb o dan adrannau 119 neu 120 yn seiliedig ar swm y dreth ddatganoledig y byddai person wedi bod yn agored i'w dalu pe byddai wedi dychwelyd ffurflen dreth
English: that liability is found by WRA to be excessive
Welsh: ACC yn darganfod bod y rhwymedigaeth honno yn ormodol
English: WRA may issue a notice to the person liable to the penalty amending the assessment so that it is based on the correct amount.
Welsh: caiff ACC ddyroddi hysbysiad i'r person sy'n agored i'r gosb yn diwygio'r asesiad fel ei fod yn seiliedig ar y swm cywir.
English: (5) A supplementary assessment may be made in respect of a penalty under section 122 if an earlier assessment operated by reference to an underestimate of the amount of devolved tax which was payable.
Welsh: (5) Caniateir gwneud asesiad atodol mewn cysylltiad a chosb o dan adran 122 os oedd asesiad cynharach yn gweithredu drwy gyfeirio at danamcangyfrif o swm y dreth ddatganoledig a oedd yn daladwy.
English: (6) If an assessment in respect of a penalty under section 122 is based on an amount of tax payable that is found by WRA to be excessive
Welsh: (6) Os yw asesiad mewn cysylltiad a chosb o dan adran 122 yn seiliedig ar swm o dreth sy'n daladwy y mae ACC yn darganfod ei fod yn ormodol
English: (7) An amendment made under subsection (4) or (6)
Welsh: (7) O ran diwygiad a wneir o dan is-adran (4) neu (6)
English: does not affect when the penalty must be paid
Welsh: nid yw'n effeithio ar ba bryd y mae'n rhaid talu'r gosb
English: may be made after the last day on which the assessment in question could have been made under section 128.
Welsh: caniateir ei wneud ar 6l y diwrnod olaf y gellid bod wedi gwneud yr asesiad o dan sylw o dan adran 128.
English: (1) An assessment of a penalty under this Chapter in respect of any amount must be made on or before the later of date A and (where it applies) date B.
Welsh: (1) Rhaid asesu cosb o dan y Bennod hon mewn cysylltiad ag unrhyw swm ar neu cyn y diweddaraf o ddyddiad A a (pan fo'n gymwys) dyddiad B.
English: (2) Date A is the last day of the period of 2 years beginning with
Welsh: (2) Dyddiad A yw diwrnod olaf y cyfnod o 2 flynedd sy'n dechrau
English: in the case of failure to ma
Welsh: yn achos methiant i ddychwelyd ffurflen dreth
English: in the case of failure to pay a devolved tax
Welsh: yn achos methiant i dalu treth ddatganoledig
English: (3) Date B is the last day of the period of 12 months beginning with
Welsh: (3) Dyddiad B yw diwrnod olaf y cyfnod o 12 mis sy'n dechrau
English: (a) in the case of a failure to ma
Welsh: (a) yn achos methiant i ddychwelyd ffurflen dreth
English: the end of the appeal period for the assessment of the amount of devolved tax to which a person would have been liable if the tax return had been made
Welsh: a diwedd y cyfnod apelio ar gyfer yr asesiad o swm y dreth ddatganoledig y byddai person wedi bod yn agored i'w dalu pe byddai'r ffurflen dreth wedi ei dychwelyd
English: if there is no such assessment
Welsh: os nad oes asesiad o'r fath
English: (b) in the case of a failure to pay a devolved tax
Welsh: (b) yn achos methiant i dalu treth ddatganoledig
English: the end of the appeal period for the assessment of the amount of devolved tax in respect of which the penalty is assessed
Welsh: a diwedd y cyfnod apelio ar gyfer yr asesiad o swm y dreth ddatganoledig yr asesir y gosb mewn cysylltiad ag ef
English: (4) In subsection (2) (b)
Welsh: (4) Yn is-adran (2) (b)
English: (5) In subsection (3) (a) and (b)
Welsh: (5) Yn is-adran (3) (a) a (b)
English: if an appeal is made
Welsh: os gwneir ap8l
English: (1) A person is liable to a penalty where
Welsh: (1) Mae person yn agored i gosb pan fo
English: the person gives WRA a document
Welsh: y person yn rhoi dogfen i ACC
English: conditions 1 and 2 are satisfied.
Welsh: amodau 1 a 2 wedi eu bodloni.
English: (2) Condition 1 is that the document contains an inaccuracy which amounts to
Welsh: (2) Amod 1 yw bod y ddogfen yn cynnwys anghywirdeb sy'n gyfystyr a'r canlynol
English: an understatement of a liability to a devolved tax
Welsh: tanddatganiad o rwymedigaeth i dreth ddatganoledig
English: a false or inflated statement of a loss relating to a devolved tax
Welsh: datganiad ffug neu ormodol o golled sy'n ymwneud a threth ddatganoledig
English: a false or inflated claim to repayment of devolved tax.
Welsh: hawliad ffug neu ormodol am ad-daliad o dreth ddatganoledig.
English: (3) Condition 2 is that the inaccuracy was deliberate or careless on the person
Welsh: (3) Amod 2 yw bod yr anghywirdeb yn fwriadol neu'n ddiofal ar ran y person.
English: (4) An inaccuracy is careless on a person
Welsh: (4) Mae anghywirdeb yn ddiofal ar ran person os gellir ei briodoli i fethiant y person i gymryd gofal rhesymol.
English: (5) An inaccuracy which was neither deliberate nor careless on a person
Welsh: (5) Mae anghywirdeb nad oedd yn fwriadol nac yn ddiofal ar ran person pan roddwyd y ddogfen i'w drin fel un diofal
English: discovered the inaccuracy at some later time
Welsh: os darganfu'r person yr anghywirdeb yn ddiweddarach
English: (6) Where a document contains more than one inaccuracy in respect of which conditions 1 and 2 are satisfied
Welsh: (6) Pan fo dogfen yn cynnwys mwy nag un anghywirdeb y bodlonir amodau 1 a 2 mewn cysylltiad a hwy
English: The penalty for a deliberate inaccuracy is 100
Welsh: Y gosb am anghywirdeb bwriadol yw 100
English: The penalty for a careless inaccuracy is 30
Welsh: Y gosb am anghywirdeb diofal yw 30
English: (1) WRA may suspend all or part of a penalty for a careless inaccuracy under section 129 by issuing a notice to the person liable to the penalty.
Welsh: (1) Caiff ACC ohirio cosb gyfan neu ran o gosb am anghywirdeb diofal o dan adran 129 drwy ddyroddi hysbysiad i'r person sy'n agored i'r gosb.
English: (2) The notice must specify
Welsh: (2) Rhaid i'r hysbysiad bennu
English: what part of the penalty is to be suspended
Welsh: pa ran o'r gosb sydd i'w gohirio
English: a period of suspension not exceeding 2 years
Welsh: cyfnod gohirio nad yw'n hwy na 2 flynedd
English: conditions of suspension to be complied with by the person.
Welsh: amodau gohirio y mae'n rhaid i'r person gydymffurfio a hwy.
English: (3) WRA may suspend all or part of a penalty only if compliance with a condition of suspension would help the person to avoid becoming liable to further penalties under section 129 for careless inaccuracy.
Welsh: (3) Ni chaiff ACC ohirio cosb gyfan neu ran o gosb oni fyddai cydymffurfio ag amod gohirio yn helpu'r person i osgoi dod yn agored i gosbau pellach o dan adran 129 am anghywirdeb diofal.
English: (4) A condition of suspension may specify
Welsh: (4) Caiff amod gohirio bennu
English: action to be ta
Welsh: cam sydd i'w gymryd
English: a period within which it must be ta
Welsh: cyfnod ar gyfer cymryd y cam hwnnw.
English: (5) At the end of the period of suspension
Welsh: (5) Pan ddaw'r cyfnod gohirio i ben
English: if the person satisfies WRA that the conditions of suspension have been complied with
Welsh: os yw'r person yn bodloni ACC y cydymffurfiwyd a'r amodau gohirio
English: (6) If
Welsh: (6) Os yw'r person
English: (1) A person (referred to in this section as
Welsh: (1) Mae person (y cyfeirir ato yn yr adran hon fel
English: another person gives WRA a document
Welsh: person arall yn rhoi dogfen i ACC
English: the document contains a relevant inaccuracy
Welsh: y ddogfen yn cynnwys anghywirdeb perthnasol
English: the inaccuracy was attributable
Welsh: yr anghywirdeb i'w briodoli
English: to person A deliberately supplying false information to the other person (whether directly or indirectly)
Welsh: i berson A yn darparu gwybodaeth ffug i'r person arall yn fwriadol (boed yn uniongyrchol neu'n anuniongyrchol)
English: to person A deliberately withholding information from the other person
Welsh: i berson A yn atal gwybodaeth yn fwriadol rhag y person arall
English: (3) Person A is liable to a penalty under this section in respect of an inaccuracy whether or not the other person is liable to a penalty under section 129 in respect of the same inaccuracy.
Welsh: (3) Mae person A yn agored i gosb o dan yr adran hon mewn cysylltiad ag anghywirdeb pa un a yw'r person arall yn agored i gosb ai peidio o dan adran 129 mewn perthynas a'r un anghywirdeb.
English: (4) The penalty payable under this section is 100
Welsh: (4) Y gosb sy'n daladwy o dan yr adran hon yw 100
English: a WRA assessment understates the person's liability to a devolved tax
Welsh: asesiad ACC yn tanddatgan rhwymedigaeth y person i dreth ddatganoledig
English: the person has failed to ta
Welsh: y person wedi methu a chymryd camau rhesymol i hysbysu ACC
English: (2) In deciding what steps (if any) were reasonable
Welsh: (2) Wrth benderfynu pa gamau (os o gwbl) a oedd yn rhesymol
English: (3) The penalty payable under this section is 30
Welsh: (3) Y gosb sy'n daladwy o dan yr adran hon yw 30
English: accordingly
Welsh: yn unol a hynny
English: an inaccuracy in a document (including an inaccuracy attributable to a supply of false information or withholding of information)
Welsh: anghywirdeb mewn dogfen (gan gynnwys anghywirdeb sydd i'w briodoli i ddarparu gwybodaeth ffug neu atal gwybodaeth)
English: a failure to notify an under-assessment
Welsh: methiant i hysbysu ynghylch tanasesiad
English: is the additional amount payable in respect of a devolved tax as a result of correcting the inaccuracy or under-assessment.
Welsh: yw'r swm ychwanegol sy'n daladwy mewn cysylltiad a threth ddatganoledig o ganlyniad i gywiro'r anghywirdeb neu'r tanasesiad.
English: (2) The reference in subsection (1) to the additional amount payable includes a reference to
Welsh: (2) Mae'r cyfeiriad yn is-adran (1) at y swm ychwanegol sy'n daladwy yn cynnwys cyfeiriad at
English: an amount payable to WRA having been erroneously paid by way of repayment of devolved tax
Welsh: swm sy'n daladwy i ACC wedi iddo gael ei dalu drwy gamgymeriad ar ffurf ad-daliad o dreth ddatganoledig
English: an amount which would have been repayable by WRA had the inaccuracy or under-assessment not been corrected.
Welsh: swm a fyddai wedi bod i'w ad-dalu gan ACC pe na byddai'r anghywirdeb neu'r tanasesiad wedi ei gywiro.
English: (1) Where a person is liable to a penalty under section 129 in respect of more than one inaccuracy
Welsh: (1) Pan fo person yn agored i gosb o dan adran 129 mewn cysylltiad a mwy nag un anghywirdeb
English: (2) In calculating potential lost revenue where a person is liable to a penalty under section 129 in respect of one or more understatements in one or more documents relating to a tax period or transaction
Welsh: (2) Wrth gyfrifo refeniw posibl a gollir pan fo person yn agored i gosb o dan adran 129 mewn cysylltiad ag un neu ragor o danddatganiadau mewn un neu ragor o ddogfennau sy'n ymwneud a chyfnod treth neu drafodiad
English: understatements in respect of which the person is not liable to a penalty
Welsh: tanddatganiadau nad yw'r person yn agored i gosb mewn cysylltiad a hwy
English: careless understatements
Welsh: tanddatganiadau diofal
English: deliberate understatements.
Welsh: tanddatganiadau bwriadol.
English: (5) In calculating
Welsh: (5) Wrth gyfrifo
English: (1) Where an inaccuracy has the result that a loss is wrongly recorded for the purposes of a devolved tax and the loss has been wholly used to reduce the amount payable in respect of that tax
Welsh: (1) Pan fo anghywirdeb yn arwain at gofnodi colled yn anghywir at ddibenion treth ddatganoledig a bod y golled wedi ei defnyddio'n llwyr i ostwng y swm sy'n daladwy mewn cysylltiad a'r dreth honno
English: (2) Where an inaccuracy has the result that a loss is wrongly recorded for the purposes of a devolved tax and the loss has not been wholly used to reduce the amount payable in respect of that tax
Welsh: (2) Pan fo anghywirdeb yn arwain at gofnodi colled yn anghywir at ddibenion treth ddatganoledig ac nad yw'r golled wedi ei defnyddio'n llwyr i ostwng y swm sy'n daladwy mewn cysylltiad a'r dreth honno
English: the potential lost revenue calculated in accordance with section 135 in respect of any part of the loss that has been used to reduce the amount payable in respect of that tax
Welsh: y refeniw posibl a gollir wedi ei gyfrifo yn unol ag adran 135 mewn cysylltiad ag unrhyw ran o'r golled a ddefnyddiwyd i ostwng y swm sy'n daladwy mewn cysylltiad a'r dreth honno
English: (3) Subsections (1) and (2) apply both
Welsh: (3) Mae is-adrannau (1) a (2) yn gymwys i'r canlynol fel ei gilydd