techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: Sections 114-115 - Offences relating to information notices
Welsh: Adrannau 114-115 - Troseddau yn ymwneud â hysbysiadau gwybodaeth
English: Section 114 creates an offence relating to concealing, destroying or otherwise disposing of a document required by an information notice which has been approved by the tribunal.
Welsh: Mae adran 114 yn creu trosedd yn ymwneud â chelu, difa neu fel arall gael gwared â dogfen sy'n ofynnol gan hysbysiad gwybodaeth a gymeradwywyd gan y tribiwnlys.
English: Subsection (2) confirms that a person may still commit an offence under this section where that person has appealed against the information notice or a requirement in it.
Welsh: Mae is-adran (2) yn cadarnhau y gall person gyflawni trosedd o hyd o dan yr adran hon pan fo'r person hwnnw wedi apelio yn erbyn yr hysbysiad gwybodaeth neu ofyniad ynddo.
English: Section 115 also creates an offence relating to concealing, destroying or otherwise disposing of a document where WRA has told a person that it intends to seek the tribunal's agreement, but has not yet done so.
Welsh: Mae adran 115 hefyd yn creu trosedd yn ymwneud â chelu, difa neu fel arall gael gwared â dogfen pan fo ACC wedi dweud wrth berson ei fod yn bwriadu ceisio cymeradwyaeth y tribiwnlys, ond nad yw wedi gwneud hynny eto.
English: The sections state the circumstances when an offence is not committed and also provide a defence where a person demonstrates that there was a reasonable excuse.
Welsh: Mae'r adran hon yn nodi'r amgylchiadau pan na chyflawnir trosedd a hefyd yn darparu amddiffyniad pan fo person yn dangos bod esgus rhesymol.
English: A person who commits an offence under either of the sections is liable on summary conviction to a fine or on conviction on indictment to imprisonment for up to 2 years or to a fine (or both).
Welsh: Mae person sy'n cyflawni trosedd o dan y naill neu'r llall o'r adrannau yn agored ar gollfarn ddiannod i ddirwy neu ar gollfarn ar dditiad i garchar am hyd at 2 flynedd neu i ddirwy (neu'r ddau).
English: In each case the court has discretion as to the amount of the fine.
Welsh: Yn y naill achos a'r llall mae disgresiwn gan y llys o ran swm y ddirwy.
English: Sections 116 - Tribunal approvals not to be reviewed by the tribunal or appealed
Welsh: Adran 116 - Dim adolygu nac apelio yn erbyn cymeradwyaeth y tribiwnlys
English: This section amends the Tribunals, Courts and Enforcement Act 2007 so that the tribunal's decision to approve an information notice or inspection cannot be reviewed, or appealed to the Upper Tribunal or Court of Appeal.
Welsh: Mae'r adran hon yn diwygio Deddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 2007 fel na ellir adolygu penderfyniad y tribiwnlys i gymeradwyo hysbysiad gwybodaeth neu archwiliad, nac apelio yn ei erbyn i'r Uwch Dribiwnlys nac i'r Llys Apêl.
English: "Review" in this context means a review by the tribunal itself of its own decision, as is normally provided for under that Act.
Welsh: Ystyr "adolygiad" yn y cyd-destun hwn yw adolygiad gan y tribiwnlys ei hun o'i benderfyniad ei hun, ac fel arfer darperir ar ei gyfer o dan y Ddeddf honno.
English: Sections 118-121 - Penalty for failure to make tax return
Welsh: Adrannau 118-121 - Cosbau am fethu â dychwelyd ffurflen dreth
English: Section 118 provides that the penalty amount for a person who fails to make a tax return on or before the filing date (as defined by section 40) is £100.
Welsh: Mae adran 118 yn darparu mai swm y gosb ar gyfer person sy'n methu â dychwelyd ffurflen dreth ar y dyddiad ffeilio (fel y'i diffinnir yn adran 40) neu cyn hynny yw £100.
English: Section 119 provides that the penalty amount for a person who continues to fail to make a tax return after 6 months after the filing date is the greater of 5% of the devolved tax owed and £300.
Welsh: Mae adran 119 yn darparu mai swm y gosb ar gyfer person sy'n parhau i fethu â dychwelyd ffurflen dreth fwy na 6 mis ar ôl y dyddiad ffeilio yw'r mwyaf o 5% o'r dreth ddatganoledig sy'n ddyledus a £300.
English: Section 120 provides for a further penalty where the failure to make a tax return continues for more than 12 months after the filing date.
Welsh: Mae adran 120 yn darparu ar gyfer cosb bellach pan fo'r methiant i ddychwelyd ffurflen dreth yn parhau am fwy na 12 mis ar ôl y dyddiad ffeilio.
English: In these circumstances, the penalty is the greater of 5% of devolved tax owed and £300.
Welsh: O dan yr amgylchiadau hyn, y gosb yw'r mwyaf o 5% o'r dreth ddatganoledig sy'n ddyledus a £300.
English: If this failure is accompanied by a deliberate withholding of information which would enable or assist the WRA to assess the person's liability, subsection (2) provides for an increased penalty which is the greater of 100% of the devolved tax owed and £300.
Welsh: Os, ynghyd â'r methiant hwn, yr atelir yn fwriadol wybodaeth a fyddai'n galluogi neu'n cynorthwyo ACC i asesu rhwymedigaeth y person, mae is-adran (2) yn darparu ar gyfer cosb uwch, sef y mwyaf o 100% o'r dreth ddatganoledig sy'n ddyledus a £300.
English: Section 121 provides the WRA with the power to reduce a penalty for failure to make a tax return where a person discloses information to the WRA which has been previously withheld by the failure to submit a tax return.
Welsh: Mae adran 121 yn rhoi'r pŵer i ACC ostwng cosb am fethu â dychwelyd ffurflen dreth pan fo person yn datgelu gwybodaeth i ACC sydd wedi ei hatal yn flaenorol drwy fethu â dychwelyd ffurflen dreth.
English: Subsection (2) sets out three distinct elements, each of which may allow WRA to make a reduction:
Welsh: Mae is-adran (2) yn nodi tair elfen benodol, a gall pob elfen ganiatáu i ACC wneud gostyngiad:
English: admission - telling WRA that information has been withheld;
Welsh: cyfaddefiad - dweud wrth ACC fod gwybodaeth wedi ei hatal;
English: taking active steps - giving WRA reasonable help in assessing the amount of devolved tax unpaid as a result of the information being withheld;
Welsh: cymryd camau gweithredol - rhoi cymorth rhesymol i ACC asesu swm y dreth ddatganoledig nas talwyd o ganlyniad i atal yr wybodaeth;
English: and access - allowing WRA access to the records to check the extent of any liability.
Welsh: a mynediad - caniatáu i ACC weld y cofnodion er mwyn gwirio maint unrhyw rwymedigaeth.
English: Any reductions applied may reflect whether or not the disclosure was prompted or unprompted (i.e. whether or not the person has reason to believe that WRA is or is about to discover the information) and the quality (e.g. timing, nature and extent) of the information disclosed.
Welsh: Caiff unrhyw ostyngiadau a roddir adlewyrchu pa un a oedd y datgeliad wedi ei gymell neu'n ddigymell (hynny yw, pa un a oes gan y person unrhyw reswm i gredu bod ACC wedi darganfod yr wybodaeth neu ar fin ei darganfod ai peidio) a'i ansawdd (ee amseriad, natur a graddau'r wybodaeth a ddatgelwyd).
English: Sections 122-123 - Penalty for failure to pay tax
Welsh: Adrannau 122-123 - Cosb am fethu â thalu treth
English: Section 122 makes a person liable to a penalty where they fail to pay an amount of devolved tax on or before a certain date.
Welsh: Mae adran 122 yn gwneud person yn agored i gosb os yw'n methu â thalu swm o dreth ddatganoledig ar ddyddiad penodol neu cyn hynny.
English: Tax specific legislation will specify the date on which the amount must be paid, and the penalty applied.
Welsh: Bydd deddfwriaeth ar drethi penodol yn pennu erbyn pa ddyddiad y mae'n rhaid talu'r swm, a'r gosb a osodir.
English: Section 123 provides for a person who has failed to pay tax by the due date to make a request to WRA to have the payment deferred.
Welsh: Mae adran 123 yn darparu y caiff person sydd wedi methu â thalu treth erbyn y dyddiad y daw'n ddyledus wneud cais i ACC am ohirio'r taliad.
English: WRA can then decide whether or not to agree to the deferral of payment for a specified period as well as specifying any conditions of that deferral.
Welsh: Caiff ACC benderfynu bryd hynny a yw'n cytuno i ohirio talu'r swm am gyfnod penodol ai peidio, yn ogystal â phennu unrhyw amodau ar gyfer y gohiriad hwnnw.
English: If payment is deferred, any penalty the person might have incurred during the specified period for failing to pay tax is not applied.
Welsh: Os caiff taliad ei ohirio, ni osodir unrhyw gosb y gallai'r person fod yn agored iddi yn ystod y cyfnod penodedig am fethu â thalu treth.
English: If the person breaks the agreement (either by failing to pay the tax due when the deferral period ends or failing to comply with any condition of that deferral), and WRA issue a notice to the person, the person becomes liable for any penalty to which the person would have been liable if the suspension had not been in place.
Welsh: Os yw'r person yn torri'r cytundeb (naill ai drwy fethu â thalu'r dreth sy'n ddyledus pan fo'r cyfnod gohirio'n dod i ben neu drwy fethu â chydymffurfio ag unrhyw amod ar gyfer y gohiriad hwnnw), a bod ACC yn dyroddi hysbysiad i'r person, daw'r person yn agored i unrhyw gosb y byddai'r person wedi bod yn agored iddi pe na bai'r taliad wedi ei ohirio.
English: If the deferral agreement is further varied the agreement applies until the end of the new agreement.
Welsh: Os caiff y cytundeb gohirio ei amrywio ymhellach mae'r cytundeb yn gymwys hyd ddiwedd y cytundeb newydd.
English: Section 124-128 - Penalties under Chapter 2:
Welsh: Adrannau 124-128 - Cosbau o dan Bennod 2:
English: Section 124 sets out how certain penalties should interact.
Welsh: Mae adran 124 yn nodi sut y dylai cosbau penodol gydarweithio.
English: Where a person is liable to one or more penalties under section 118 to 120, subsection (1) provides that the total amount of those penalties must not exceed the total amount of devolved tax.
Welsh: Pan fo person yn agored i un gosb neu ragor o dan adran 118 i 120, mae is-adran (1) yn darparu na chaiff cyfanswm y cosbau hynny fod yn fwy na chyfanswm y dreth ddatganoledig.
English: Subsection (2) provides that where a person is liable to a penalty under Chapter 2 and any other penalty arising in relation to a devolved tax liability (which is determined by the same devolved tax liability) the amount of the penalty under Chapter 2 is to be reduced by the amount of that other devolved tax penalty.
Welsh: Mae is-adran (2) yn darparu, pan fo person yn agored i gosb o dan Bennod 2 ac unrhyw gosb arall sy'n codi mewn perthynas â rhwymedigaeth i dreth ddatganoledig (a bennir gan yr un rwymedigaeth i dreth ddatganoledig), bod swm y gosb o dan Bennod 2 i'w ostwng gan swm y gosb arall honno sy'n ymwneud â threth ddatganoledig.
English: Section 125 provides that the WRA may, in special circumstances, reduce a penalty that has been applied due to either a failure to make a tax return or a failure to pay tax on or before the due date.
Welsh: Mae adran 125 yn darparu y caiff ACC, o dan amgylchiadau arbennig, ostwng cosb a osodwyd naill ai oherwydd methiant i ddychwelyd ffurflen dreth neu fethiant i dalu treth ar y dyddiad y mae'n ddyledus neu cyn hynny.
English: The penalty can be remitted, suspended, or reduced following a WRA agreement to compromise with the person liable to the penalty.
Welsh: Caniateir dileu neu ohirio'r gosb neu ostwng y gosb os yw ACC yn cytuno i gyfaddawdu â'r person sy'n agored i'r gosb.
English: The special circumstances under which the penalty may be reduced do not include the person's ability to pay or by the fact that a potential loss of revenue from one person is balanced by a potential over-payment by another.
Welsh: Nid yw'r amgylchiadau arbennig pan ganiateir gostwng y gosb yn cynnwys gallu'r person i dalu na'r ffaith bod y posibilrwydd o golli refeniw gan un person yn cael ei wrthbwyso gan ordaliad posibl gan berson arall.
English: Section 126 provides that if a person satisfies WRA (or, on appeal, the tribunal), that there is reasonable excuse on the person's behalf for a failure to either make a return or make a payment, then the person is not liable to pay a penalty arising from that failure.
Welsh: Os yw person yn bodloni ACC (neu, drwy apêl, y tribiwnlys), bod ganddo esgus rhesymol dros fethiant i naill ai ddychwelyd ffurflen neu wneud taliad, mae adran 126 yn darparu nad yw'r person yn agored i dalu cosb sy'n codi o'r methiant hwnnw.
English: The section also clarifies some circumstances in which a reasonable excuse does or does not apply.
Welsh: Mae'r adran hefyd yn egluro rhai amgylchiadau pan fo esgus rhesymol yn gymwys a phan nad yw esgus rhesymol yn gymwys.
English: Where a person is liable to a penalty resulting from this Chapter, Section 127 requires the WRA to assess the penalty and notify the person of the penalty and how it was assessed.
Welsh: Pan fo person yn agored i gosb sy'n deillio o'r Bennod hon, mae adran 127 yn ei gwneud yn ofynnol i ACC asesu'r gosb a hysbysu'r person am y gosb a sut y cafodd ei hasesu.
English: The details of the assessment of the penalty by the WRA are also set out in the section.
Welsh: Nodir manylion asesiad ACC o'r gosb yn yr adran hefyd.
English: Section 128 requires the WRA to assess penalties within specified time limits.
Welsh: Mae adran 128 yn ei gwneud yn ofynnol i ACC asesu cosbau o fewn terfynau amser penodedig.
English: Sections 129-132 - Penalties for inaccuracies in documents
Welsh: Adrannau 129-132 - Cosbau am anghywirdebau mewn dogfennau
English: Section 129 provides that a person is liable to a penalty where they submit certain documents to WRA which contain an inaccuracy, subject to two conditions being met.
Welsh: Mae adran 129 yn darparu bod person yn agored i gosb pan fo'n cyflwyno dogfennau penodol i ACC sy'n cynnwys anghywirdeb, cyn belled â bod dau amod yn cael eu bodloni.
English: The first condition is that the inaccuracy amounts or leads to either an understatement of the tax liability, a false or inflated statement of a loss or a false or inflated claim for relief or repayment of tax.
Welsh: Yr amod cyntaf yw bod yr anghywirdeb yn gyfystyr â naill ai danddatganiad o'r rhwymedigaeth i dreth, ddatganiad ffug neu ormodol o golled neu hawliad ffug neu ormodol am ymwared neu ad-daliad treth, neu'n arwain at hynny.
English: The second condition is that in the WRA's judgement the inaccuracy is either deliberate or careless on the part of the person submitting the document (who may be the taxpayer or someone else acting for the taxpayer or who is required to give a document to WRA, for example following an information notice issued under Part 4).
Welsh: Yr ail amod yw bod yr anghywirdeb, ym marn ACC, naill ai'n fwriadol neu'n ddiofal ar ran y person sy'n cyflwyno'r ddogfen (a allai fod y trethdalwr neu rywun sy'n gweithredu ar ran y trethdalwr neu y mae'n ofynnol iddo roi dogfen i ACC, yn dilyn hysbysiad gwybodaeth a ddyroddwyd o dan Ran 4 er enghraifft).
English: A penalty is payable for each error.
Welsh: Mae cosb yn daladwy am bob camgymeriad.
English: The documents caught by this penalty will be specified in tax specific legislation.
Welsh: Pennir y dogfennau y bydd y gosb hon yn berthnasol iddynt mewn deddfwriaeth ar gyfer trethi penodol.
English: Section 130 specifies the penalty amount for a deliberate and for a careless inaccuracy, which is calculated as a percentage of the "potential lost revenue" as defined in section 134.
Welsh: Mae adran 130 yn pennu swm y gosb am anghywirdeb bwriadol ac am anghywirdeb diofal, a gyfrifir fel canran o'r "refeniw posibl a gollir" fel y'i diffinnir yn adran 134.
English: Section 131 empowers the WRA, to suspend all or part of a penalty to which a person is liable to under section 129 as a result of submitting a document to the WRA containing an error and which is due to carelessness.
Welsh: Mae adran 131 yn rhoi'r p
English: WRA may suspend all or part of a penalty only if compliance with a condition of suspension would help the person to avoid liability to further penalties incurred for careless inaccuracy.
Welsh: Ni chaiff ACC ohirio cosb gyfan neu ran o gosb oni fyddai cydymffurfio ag amod gohiriad yn helpu'r person i osgoi rhwymedigaeth i gosbau pellach am anghywirdeb diofal.
English: On the expiry of the period of suspension, the suspended penalty (all or part) is cancelled if WRA is satisfied that the conditions are met, otherwise the suspended period (all or part) becomes payable.
Welsh: Pan ddaw'r cyfnod gohirio i ben, caiff y gosb a ohiriwyd (y gosb gyfan neu ran ohoni) ei chanslo os yw ACC wedi ei fodloni y cydymffurfiwyd â'r amodau; fel arall, daw'r gosb a ohiriwyd (y gosb gyfan neu ran ohoni) yn daladwy.
English: A suspended penalty becomes payable where the person becomes liable for another devolved tax penalty during the period of a suspension.
Welsh: Daw cosb a ohiriwyd yn daladwy os yw'r person yn dod yn agored i gosb arall am dreth ddatganoledig yn ystod y cyfnod gohirio.
English: Section 132 provides that a person (A) is liable to a penalty where another person (B) submits a document to WRA containing an inaccuracy, and that inaccuracy is attributable to A either deliberately supplying B with false information or deliberately withholding information from them with the intention of creating an inaccuracy.
Welsh: Mae adran 132 yn darparu bod person (A) yn agored i gosb pan fo person arall (B) yn cyflwyno dogfen i ACC sy'n cynnwys anghywirdeb, a bod yr anghywirdeb hwnnw i'w briodoli i'r ffaith bod A naill ai wedi darparu gwybodaeth ffug i B yn fwriadol neu wedi atal gwybodaeth rhagddo yn fwriadol gyda'r bwriad o greu anghywirdeb.
English: Where this happens and there is either an understatement in the tax liability or a false or inflated claim for loss or repayment of tax, A is liable to pay a penalty which is 100% of the "potential lost revenue."
Welsh: Pan fo hynny'n digwydd a bod naill ai danddatganiad o rwymedigaeth i dreth neu hawliad ffug neu ormodol am golled neu ad-daliad o dreth, mae A yn agored i dalu cosb sy'n 100% o'r "refeniw posibl a gollir".
English: For example a taxpayer who deliberately gives an inaccurate document to his or her agent would be caught by this penalty when the agent then submits the inaccurate document to WRA on the taxpayer's behalf.
Welsh: Er enghraifft, byddai trethdalwr sy'n rhoi dogfen anghywir yn fwriadol i'w asiant yn dod yn agored i'r gosb hon pan fo'r asiant yn cyflwyno'r ddogfen anghywir i ACC ar ran y trethdalwr.
English: The agent may also be liable under section 129 and whether the agent acted deliberately or carelessly would depend on the facts of the case.
Welsh: Gallai'r asiant fod yn agored i gosb hefyd o dan adran 129, a byddai'r cwestiwn o ba un a weithredodd yr asiant yn fwriadol neu'n ddiofal yn dibynnu ar ffeithiau'r achos.
English: Section 133 - Penalty for failure to notify under-assessment or under-determination
Welsh: Adran 133 - Cosb am fethu â hysbysu ynghylch tanasesiad neu danddyfarniad
English: This section provides that a penalty is payable by a person where an assessment issued by the WRA (as defined under section 56) understates the tax liability and the person has failed to take reasonable steps to inform the WRA of that fact within 30 days of receiving the under-assessment.
Welsh: Mae'r adran hon yn darparu bod cosb yn daladwy gan berson pan fo asesiad a ddyroddir gan ACC (fel y'i diffinnir o dan adran 56) yn tanddatgan rhwymedigaeth i dreth, a bod y person wedi methu â chymryd camau rhesymol i hysbysu ACC am y ffaith honno o fewn 30 o ddiwrnodau i dderbyn y tanasesiad.
English: The WRA must consider whether the person knew, or should have known, about the under-assessment and what steps it would have been reasonable to take to notify the WRA.
Welsh: Rhaid i ACC ystyried a wyddai'r person am y tanasesiad, neu a ddylai fod wedi gwybod amdano, a pha gamau y byddai wedi bod yn rhesymol iddo eu cymryd i hysbysu ACC.
English: References to a WRA assessment include a WRA determination (as defined under section 52).
Welsh: Mae'r cyfeiriadau at asesiad ACC yn cynnwys dyfarniad ACC (fel y'i diffinnir o dan adran 52).
English: The penalty amount payable is 30% of the potential lost revenue.
Welsh: Swm y gosb sy'n daladwy yw 30% o'r refeniw posibl a gollir.
English: Potential lost revenue is defined in section 134.
Welsh: Diffinnir refeniw posibl a gollir yn adran 134.
English: Sections 134-138 - Potential lost revenue
Welsh: Adrannau 134-138 - Refeniw posibl a gollir
English: Some penalties are determined as a percentage of the "potential lost revenue," which is defined by sections 135 to 138.
Welsh: Penderfynir ar rai cosbau fel canran o'r "refeniw posibl a gollir", a ddiffinnir yn adrannau 135 i 138.
English: Section 135 provides the "normal rule" for the calculation of potential lost revenue as the additional amount payable (either to or from WRA) in respect of tax as a result of correcting an inaccuracy or under-assessment.
Welsh: Mae adran 135 yn darparu'r "rheol arferol" ar gyfer cyfrifo refeniw posibl a gollir, sef y swm ychwanegol sy'n daladwy (naill ai i ACC neu gan ACC) mewn cysylltiad â threth o ganlyniad i gywiro anghywirdeb neu danasesiad.
English: Where a person is liable to a penalty under section 129 for more than one inaccuracy, section 136 provides that if a calculation of potential lost revenue depends on the order in which inaccuracies are corrected then careless inaccuracies are to be corrected before deliberate inaccuracies.
Welsh: Pan fo person yn agored i gosb o dan adran 129 am fwy nag un anghywirdeb, mae adran 136 yn darparu, os yw cyfrifiad o'r refeniw posibl a gollir yn dibynnu ar y drefn y caiff yr anghywirdebau eu cywiro, bod anghywirdebau diofal i'w cywiro cyn anghywirdebau bwriadol.
English: In calculating potential lost revenue, account is to be taken of any overstatement in a document given by the same person in the same tax period.
Welsh: Wrth gyfrifo refeniw posibl a gollir, rhaid rhoi ystyriaeth i unrhyw orddatganiad mewn dogfen a roddwyd gan yr un person yn yr un cyfnod treth.
English: When calculating potential lost revenue in respect of a document given by or on behalf of a person, no account will be taken of a potential overpayment by another person except where specifically allowed for in any enactment.
Welsh: Wrth gyfrifo refeniw posibl a gollir mewn cysylltiad â dogfen a roddir gan berson, neu ar ei ran, ni chaiff gordaliad posibl gan berson arall ei ystyried, ac eithrio pan ganiateir hynny yn benodol mewn unrhyw ddeddfiad.
English: The section also provides the meaning of understatement and overstatement.
Welsh: Mae'r adran hefyd yn rhoi ystyr tanddatganiad a gorddatganiad.
English: Section 137 provides that where an inaccuracy has the result of a loss being recorded wholly for the purpose of reducing the amount of devolved tax payable then the normal rule for calculating potential lost revenue (provided by section 135) will apply.
Welsh: Mae adran 137 yn darparu, pan fo anghywirdeb yn arwain at gofnodi colled yn gyfan gwbl at ddiben gostwng swm y dreth ddatganoledig sy'n daladwy, yna bydd y rheol arferol ar gyfer cyfrifo refeniw posibl a gollir (a ddarperir gan adran 135) yn gymwys.
English: Subsection (2) provides that where an inaccuracy has the result of a loss being recorded partially for the purpose of reducing the amount of tax payable then potential lost revenue will be calculated:
Welsh: Mae is-adran (2) yn darparu, pan fo anghywirdeb yn arwain at gofnodi colled yn rhannol at ddiben gostwng swm y dreth sy'n daladwy, yna cyfrifir y refeniw posibl a gollir:
English: a) with reference to the part of the loss used to reduce the amount of tax payable;
Welsh: a) gan gyfeirio at y rhan o'r golled a ddefnyddiwyd i ostwng swm y dreth sy'n daladwy;
English: and b) 10% of the loss that has not been used to reduce the amount of tax payable.
Welsh: a b) 10% o'r golled nas defnyddiwyd i ostwng swm y dreth sy'n daladwy.
English: This applies where no loss would have been recorded apart from the inaccuracy and also to where a different loss would have been recorded because of the inaccuracy.
Welsh: Mae hyn yn gymwys pan na fyddai unrhyw golled wedi ei chofnodi oni bai am yr anghywirdeb a hefyd pan fyddai swm gwahanol o golled wedi ei gofnodi o ganlyniad i'r anghywirdeb.