techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: However, a taxpayer notice could be given where a notice of enquiry had been given and the enquiry was not completed (in other words the notice is part of the conduct of the enquiry) or where the WRA suspected an issue with the assessed tax liability (including any reliefs) for the transaction or accounting period (in other words the notice is part of the work WRA does in making a WRA determination or WRA assessment).
Welsh: Gellid rhoi hysbysiad trethdalwr, fodd bynnag, pan roddwyd hysbysiad ymholiad ac nad yw'r ymholiad wedi ei gwblhau (mewn geiriau eraill mae'r hysbysiad yn rhan o gynnal yr ymholiad) neu pan fo ACC yn amau bod problem o ran y rhwymedigaeth i dreth a aseswyd (gan gynnwys unrhyw ymwaredau) ar gyfer y trafodiad neu'r cyfnod treth (mewn geiriau eraill mae'r hysbysiad yn rhan o waith ACC wrth wneud dyfarniad ACC neu asesiad ACC).
English: Subsection (6) means that these restrictions apply to all the partners in a partnership when at least one of them has made a tax return (but only in respect of their role as partners).
Welsh: Mae is-adran (6) yn golygu bod y cyfyngiadau hyn yn gymwys i'r holl bartneriaid mewn partneriaeth pan fo o leiaf un ohonynt wedi dychwelyd ffurflen dreth (ond dim ond mewn cysylltiad â'u rôl fel partneriaid).
English: Sections 101-102 - Protection for privileged communications between legal advisers and clients and for tax advisers and auditors
Welsh: Adrannau 101-102 - Amddiffyniad ar gyfer gohebiaeth freintiedig rhwng cynghorwyr cyfreithiol a chleientiaid ac ar gyfer cynghorwyr treth ac archwilwyr
English: Section 101 provides that information notices do not require a person to provide or produce information or documents that are legally privileged.
Welsh: Mae adran 101 yn darparu nad yw hysbysiadau gwybodaeth yn ei gwneud yn ofynnol i berson ddarparu na chyflwyno gwybodaeth na dogfennau sy'n gyfreithiol freintiedig.
English: This refers to information or documents that benefit from the confidentiality that arises between a professional legal adviser and a client.
Welsh: Mae hyn yn cyfeirio at wybodaeth neu ddogfennau sy'n manteisio ar y cyfrinachedd sy'n bodoli rhwng cynghorwr cyfreithiol proffesiynol a chleient.
English: The Welsh Ministers have a power to make provision by regulations for the tribunal to resolve disputes as to whether or not information or documents are privileged.
Welsh: Mae gan Weinidogion Cymru bŵer i wneud darpariaeth drwy reoliadau i'r tribiwnlys ddatrys anghydfodau o ran pa un a yw gwybodaeth neu ddogfennau yn freintiedig ai peidio.
English: Such regulations are subject to the negative procedure.
Welsh: Mae rheoliadau o'r fath yn ddarostyngedig i'r weithdrefn negyddol.
English: Section 102 (1) provides that an information notice does not require a tax adviser to provide information or documents about tax advice given to a client.
Welsh: Mae adran 102 (1) yn darparu nad yw hysbysiad gwybodaeth yn ei gwneud yn ofynnol i gynghorwr treth ddarparu gwybodaeth na dogfennau am gyngor ar dreth a roddwyd i gleient.
English: Subsection (2) defines "relevant communication" and "tax adviser" for the purposes of this section.
Welsh: Mae is-adran (2) yn diffinio "gohebiaeth berthnasol" a "cynghorwr treth" at ddibenion yr adran hon.
English: A person is a "tax adviser" where that person gives advice to another person about their "tax affairs" (whether or not that tax is a "devolved tax").
Welsh: Mae person yn "gynghorwr treth" os yw'r person hwnnw yn rhoi cyngor i berson arall am ei "faterion treth" (pa un a yw'r dreth honno yn "dreth ddatganoledig" ai peidio).
English: Subsection (3) provides that an information notice does not require a person appointed as an auditor under any piece of legislation to provide certain information or documents related to that function.
Welsh: Mae is-adran (3) yn darparu nad yw hysbysiad gwybodaeth yn ei gwneud yn ofynnol i berson a benodwyd yn archwilydd o dan unrhyw ddarn o ddeddfwriaeth ddarparu gwybodaeth benodol na dogfennau penodol sy'n gysylltiedig â'r swyddogaeth honno.
English: However, these provisions are subject to subsections (4) to (7), which limits the scope of the protection in some circumstances.
Welsh: Fodd bynnag, mae'r darpariaethau hyn yn ddarostyngedig i is-adrannau (4) i (7), sy'n cyfyngu ar gwmpas yr amddiffyniad mewn rhai amgylchiadau.
English: Subsection (4) provides that WRA may require a tax accountant to provide explanatory material which has been provided to a client in connection with information or documents provided to WRA.
Welsh: Mae is-adran (4) yn darparu y gall ACC ei gwneud yn ofynnol i gyfrifydd treth ddarparu deunydd esboniadol a ddarparwyd i gleient mewn cysylltiad â gwybodaeth neu ddogfennau a ddarparwyd i ACC.
English: Subsection (5) provides that the protection does not apply to requests made under section 89 for information showing the identity or address of the unknown person.
Welsh: Mae is-adran (5) yn darparu nad yw'r amddiffyniad yn gymwys i geisiadau a wneir o dan adran 89 am wybodaeth sy'n dangos pwy yw person anhysbys, neu ei gyfeiriad.
English: Section 103 - Power to inspect business premises
Welsh: Adran 103 - Pŵer i archwilio mangre busnes
English: Section 103 provides that the WRA can enter a business premises and inspect the premises (including business assets and documents that are on the premises) to check a person's tax position.
Welsh: Mae adran 103 yn darparu y gall ACC fynd i fangre busnes a'i harchwilio (gan gynnwys archwilio asedau busnes a dogfennau sydd yn y fangre) er mwyn gwirio sefyllfa dreth person.
English: Such an inspection can only be carried out with either the agreement of the occupier of the premises or with the approval of the tribunal.
Welsh: Dim ond os cafwyd cytundeb meddiannydd y fangre neu gymeradwyaeth y tribiwnlys y gellir cynnal archwiliad o'r fath.
English: Subsection (3) provides for the time of an inspection, which permits WRA to undertake an inspection at any time it has agreed with the occupier or at a reasonable time if the inspection has been approved by the tribunal.
Welsh: Mae is-adran (3) yn darparu ar gyfer amser cynnal archwiliad, sy'n caniatáu i ACC gynnal archwiliad unrhyw bryd a gytunwyd rhyngddo a'r meddiannydd neu ar adeg resymol os cymeradwywyd yr archwiliad gan y tribiwnlys.
English: If WRA has not obtained the occupier's agreement, it must give the occupier notice of the inspection 7 days before it is due to take place, unless the tribunal is satisfied that giving such notice would seriously prejudice tax collection or assessment.
Welsh: Os nad yw ACC wedi cael cytundeb y meddiannydd, rhaid iddo roi hysbysiad i'r meddiannydd am yr archwiliad 7 niwrnod cyn y bydd yn digwydd, oni bai bod y tribiwnlys yn fodlon y byddai rhoi hysbysiad o'r fath yn niweidio'r gwaith o gasglu neu asesu trethi yn ddifrifol.
English: If an inspection has been approved by the tribunal, the notice issued to the occupier must say so.
Welsh: Os yw'r tribiwnlys wedi cymeradwyo archwiliad, rhaid i'r hysbysiad a ddyroddir i'r meddiannydd ddweud hynny.
English: This requirement is relevant because a person will only be liable to a penalty as described in Chapter 5 of Part 5 where the inspection has tribunal approval.
Welsh: Mae'r gofyniad hwn yn berthnasol oherwydd dim ond os yw'r tribiwnlys wedi cymeradwyo'r archwiliad y bydd person yn agored i gosb fel y disgrifir ym Mhennod 5 o Ran 5.
English: The WRA are not permitted to enter or inspect any part of premises that are used solely as a dwelling.
Welsh: Nid oes gan ACC hawl i fynd i unrhyw ran o fangre a ddefnyddir fel annedd yn unig, na'i harchwilio.
English: Section 104 - Carrying out inspections under section 103:
Welsh: Adran 104 - Cynnal archwiliadau o dan adran 103:
English: This section provides further powers available to a WRA inspector when carrying out an inspection of business premises under section 103.
Welsh: Mae'r adran hon yn darparu pwerau pellach sydd ar gael i archwilydd ACC wrth gynnal archwiliad o fangre busnes o dan adran 103.
English: taking any other person (s) with them onto the premises (including a police officer where it is believed that the inspection may be seriously obstructed);
Welsh: mynd ag unrhyw berson arall neu bersonau eraill gydag ef i'r fangre (gan gynnwys swyddog yr heddlu os credir y caiff yr archwiliad ei rwystro'n ddifrifol);
English: examining or investigating anything considered necessary in the circumstances of the inspection;
Welsh: archwilio neu ymchwilio i unrhyw beth a ystyrir yn angenrheidiol o dan amgylchiadau'r archwiliad;
English: directing that the premises (or any part of the premises) be left undisturbed for as long as is reasonably necessary for the purposes of any examination or investigation;
Welsh: rhoi cyfarwyddyd bod y fangre (neu unrhyw ran o'r fangre) yn cael ei gadael fel y mae cyhyd ag y bo'n rhesymol angenrheidiol at ddibenion unrhyw archwiliad neu ymchwiliad;
English: Section 105 - Carrying out inspections under section 103:
Welsh: Adran 105 - Cynnal archwiliadau o dan adran 103:
English: use of equipment and materials
Welsh: defnyddio offer a deunyddiau
English: This section provides WRA with supplementary powers it may exercise when undertaking an inspection under section 103 and may be most relevant when WRA is exercising the additional powers in section 104.
Welsh: Mae'r adran hon yn darparu pwerau ategol i ACC, y gall eu harfer wrth gynnal archwiliad o dan 103. Efallai fod hyn yn fwyaf perthnasol pan fo ACC yn arfer y pwerau ychwanegol yn adran 104.
English: Subsection (1) provides WRA with the power to take equipment or materials required for the inspection on to the business premises.
Welsh: Mae is-adran (1) yn rhoi'r p
English: The power can only be exercised:
Welsh: Dim ond fel a ganlyn y gellir arfer y p
English: at a time agreed to by the occupier (agreement to the inspection itself does not necessarily include agreement to bringing equipment or materials, the occupier can refuse at that point and WRA would then have to seek the tribunal's approval to proceed, see section 108)
Welsh: ar adeg a gytunwyd â'r meddiannydd (nid yw cytuno i'r archwiliad ei hun yn cynnwys, o angenrheidrwydd, gytuno i ddod ag offer neu ddeunyddiau yno, ac fe all y meddiannydd wrthod bryd hynny ac yna byddai'n rhaid i ACC geisio cymeradwyaeth y tribiwnlys i fwrw ymlaen, gweler adran 108);
English: if a notice was issued informing the occupier at least 7 days in advance of the inspection;
Welsh: os dyroddwyd hysbysiad yn rhoi gwybod i'r meddiannydd o leiaf 7 niwrnod cyn yr archwiliad;
English: where it is deemed by the WRA that there are reasonable grounds for believing that giving advance notice that the power will be exercised would seriously prejudice the assessment or collection of tax, in which case notice must be provided at the time that the equipment or materials are taken onto the premises.
Welsh: os yw ACC o'r farn fod sail resymol dros gredu y byddai rhoi hysbysiad ymlaen llaw y bydd y p
English: Subsections (4) to (6) set out the requirements of a notice.
Welsh: Mae is-adrannau (4) i (6) yn nodi gofynion hysbysiad.
English: If the inspection, or use of equipment or materials, has been approved by the tribunal, the notice issued to the occupier must say so.
Welsh: Os yw'r tribiwnlys wedi cymeradwyo'r archwiliad, neu'r defnydd o offer neu ddeunyddiau, rhaid i'r hysbysiad a ddyroddir i'r meddiannydd ddweud hynny.
English: This requirement is relevant because a person will only be liable to a penalty as described in Chapter 5 of Part 5 where the inspection has tribunal approval.
Welsh: Mae'r gofyniad hwn yn berthnasol oherwydd dim ond os yw'r archwiliad wedi ei gymeradwyo gan y tribiwnlys y bydd person yn agored i gosb fel y disgrifir ym Mhennod 5 o Ran 5.
English: Section 106 - Power to inspect premises or property for valuation etc.
Welsh: Adran 106 - Pŵer i archwilio mangre neu eiddo er mwyn prisio etc.
English: Section 106 provides that the WRA may enter and inspect premises and any property on the premises for the purpose of valuing, measuring or determining the character of the premises if it is required for the purposes of checking a person's tax position.
Welsh: Mae adran 106 yn darparu y caiff ACC fynd i'r fangre a'i harchwilio, yn ogystal ag archwilio unrhyw eiddo yn y fangre, at ddiben prisio, mesur neu bennu cymeriad y fangre os yw hynny'n ofynnol at ddibenion gwirio sefyllfa dreth person.
English: Unlike inspections under section 103, this power can be used in relation to dwellings (which will be relevant for example where taxes involve land transactions).
Welsh: Yn wahanol i archwiliadau o dan adran 103, gellir defnyddio'r p
English: Such an inspection can only be carried out with either the agreement of the occupier (or a person who is in charge of the premises if the occupier cannot be identified), or the approval of the tribunal, (provided the occupier or person in charge has been given at least 7 days notice of the inspection).
Welsh: Dim ond ar ôl cael cytundeb y meddiannydd (neu berson sy'n gyfrifol am y fangre os na ellir dweud pwy yw'r meddiannydd), neu gymeradwyaeth y tribiwnlys (ar yr amod bod y meddiannydd neu'r person cyfrifol wedi cael o leiaf 7 niwrnod o rybudd o'r archwiliad) y gellir cynnal archwiliad o'r fath.
English: The power does not give a right to WRA to physically force entry or to search.
Welsh: Nid yw'r pŵer yn rhoi hawl i ACC ddefnyddio grym corfforol i fynd i'r fangre nac i chwilio.
English: Subsections (5) and (6) specify the requirements of a notice issued under subsections (2) (b) or (3) (b).
Welsh: Mae is-adrannau (5) a (6) yn pennu gofynion hysbysiad a ddyroddir o dan is-adrannau (2) (b) neu (3) (b).
English: Subsection (7) provides for any other person (s) to accompany the person carrying out the inspection where they consider it necessary to have assistance with undertaking valuation, measurement or determination.
Welsh: Mae is-adran (7) yn darparu y caiff unrhyw berson arall neu bersonau eraill fynd gyda'r person sy'n cynnal yr archwiliad os yw o'r farn bod angen hynny er mwyn cael cymorth i gynnal prisiad, i fesur neu i bennu cymeriad y fangre.
English: Section 107 - Producing authorisation to carry out inspections
Welsh: Adran 107 - Dangos awdurdodiad i gynnal archwiliadau
English: Section 107 provides for an occupier of premises being inspected or other person who appears to the inspector to be in charge or in control of the premises to ask to see evidence of authority to carry out the inspection.
Welsh: Mae adran 107 yn darparu i feddiannydd mangre sy'n cael ei harchwilio neu berson arall yr ymddengys i'r archwilydd ei fod yn gyfrifol am y fangre neu'n rheoli'r fangre ofyn am weld tystiolaeth o awdurdod i gynnal yr archwiliad.
English: Where this is not produced the inspection must be stopped until such time as the evidence is provided.
Welsh: Os na chaiff ei dangos rhaid dod â'r archwiliad i ben hyd nes y darperir y dystiolaeth.
English: Section 108 - Approval of tribunal for inspection of premises
Welsh: Adran 108 - Cymeradwyaeth y tribiwnlys i archwilio mangre
English: Section 108 provides that WRA can ask the tribunal to approve an inspection under sections 103 or 106 or the exercise of powers under 104 or 105 in relation to an inspection under section 103.
Welsh: Mae adran 108 yn darparu y gall ACC ofyn i'r tribiwnlys gymeradwyo archwiliad o dan adrannau 103 neu 106 neu arfer pwerau o dan adrannau 104 neu 105 mewn perthynas ag archwiliad o dan adran 103.
English: The tribunal's approval of an inspection under section 103 includes approval to exercise any of the powers in sections 104 and 106.
Welsh: Mae cymeradwyaeth y tribiwnlys i archwiliad o dan adran 103 yn cynnwys cymeradwyaeth i arfer unrhyw un neu ragor o'r pwerau yn adrannau 104 a 106.
English: But as referred to above, where an occupier agrees to an inspection under section 103, the occupier may reserve the right not to agree to the exercise of any of the powers in sections 104 or 105.
Welsh: Ond fel y soniwyd uchod, pan fo meddiannydd yn cytuno i archwiliad o dan adran 103, caiff y meddiannydd gadw'r hawl i beidio â chytuno i unrhyw un neu ragor o'r pwerau yn adrannau 104 neu 105 gael eu harfer.
English: In those cases WRA would need to seek tribunal approval for the exercise of the powers.
Welsh: Yn yr achosion hynny byddai angen i ACC geisio cymeradwyaeth y tribiwnlys er mwyn arfer y pwerau.
English: The application to the tribunal can be made without notice and in such circumstances the tribunal must satisfy itself that the sending of a notice of the application might have prejudiced the assessment or collection of devolved tax.
Welsh: Gellir gwneud cais i'r tribiwnlys heb hysbysiad ac yn yr amgylchiadau hynny rhaid i'r tribiwnlys fodloni ei hun y gallai anfon hysbysiad am y cais fod wedi niweidio'r gwaith o asesu neu gasglu trethi datganoledig.
English: In approving an inspection under section 103 the tribunal must be satisfied the inspection of the business premises or powers to be exercised are required for the purposes of checking a person's tax position.
Welsh: Wrth gymeradwyo archwiliad o dan adran 103 rhaid i'r tribiwnlys fod yn fodlon bod archwilio'r fangre busnes neu arfer y pwerau yn ofynnol at ddibenion gwirio sefyllfa dreth person.
English: In approving an inspection under section 106 the tribunal has to be satisfied that WRA gave both the person whose tax position is being checked and the occupier (if different and capable of being identified) a reasonable opportunity to make representations to the WRA and WRA must give a summary of any representations to the tribunal.
Welsh: Wrth gymeradwyo archwiliad o dan adran 106 rhaid i'r tribiwnlys fod yn fodlon bod ACC wedi rhoi cyfle rhesymol i'r person y mae ei sefyllfa dreth yn cael ei gwirio a'r meddiannydd (os yw'n wahanol ac os gellir dweud pwy ydyw) wneud sylwadau i ACC, a rhaid i ACC roi crynodeb o unrhyw sylwadau i'r tribiwnlys.
English: Subsection (7) requires the WRA to carry out an inspection no later than 3 months after the tribunal's approval or within any shorter period as specified by the tribunal.
Welsh: Mae is-adran (7) yn ei gwneud yn ofynnol i ACC gynnal archwiliad yn ddim hwyrach na 3 mis ar ôl cymeradwyaeth y tribiwnlys neu o fewn unrhyw gyfnod byrrach a bennir gan y tribiwnlys.
English: Section 109 - Power to mark assets and to record information
Welsh: Adran 109 - Pŵer i farcio asedau a chofnodi gwybodaeth
English: Section 109 provides that while inspecting premises, business assets or documents (for valuation and/or for checking a tax position), assets can be marked to show that they have been inspected and relevant information can be obtained and recorded.
Welsh: Mae adran 109 yn darparu y gellir marcio asedau wrth archwilio mangre, asedau busnes neu ddogfennau (er mwyn prisio a/neu wirio sefyllfa dreth), i ddangos eu bod wedi eu harchwilio. Gellir cael a chofnodi gwybodaeth berthnasol hefyd.
English: Section 110 - Restriction on inspection of documents
Welsh: Adran 110 - Cyfyngiad ar archwilio dogfennau
English: This section applies the restrictions contained in Chapters 2 and 3 of this Part of the Act so that WRA cannot inspect any document during the course of an inspection if WRA would have been restricted by Chapters 2 or 3 from requesting the same document using an information notice.
Welsh: Mae'r adran hon yn gymwys i'r cyfyngiadau sydd ym Mhennodau 2 a 3 o'r Rhan hon o'r Ddeddf fel na all ACC archwilio unrhyw ddogfen yn ystod archwiliad pe byddai ACC wedi ei gyfyngu gan Bennod 2 neu 3 rhag gofyn am yr un ddogfen gan ddefnyddio hysbysiad gwybodaeth.
English: Section 111 provides an interpretation of the expressions used in this Part of the Act.
Welsh: Mae adran 111 yn rhoi dehongliad o'r ymadroddion a ddefnyddir yn y Rhan hon o'r Ddeddf.
English: The definitions of "business assets," "business documents" and "business premises" are tied to the definition of "carrying on a business" in section 85.
Welsh: Mae'r diffiniadau o "asedau busnes", "dogfennau busnes" a "mangre busnes" yn gysylltiedig â'r diffiniad o "redeg busnes" yn adran 85.
English: "Premises" is defined broadly so as to ensure WRA is able to inspect any type of property that it might need to inspect under this Chapter.
Welsh: Diffinnir "mangre" yn eang er mwyn sicrhau bod ACC yn gallu archwilio unrhyw fath o fangre y gall fod angen iddo'i harchwilio o dan y Bennod hon.
English: Section 112-113 - Further investigatory powers
Welsh: Adrannau 112-113 - Pwerau ymchwilio pellach
English: Section 112 provides a power to WRA to copy, make extracts from and remove documents.
Welsh: Mae adran 112 yn rhoi p
English: The WRA may also retain the document for a reasonable period of time.
Welsh: Caiff ACC hefyd gadw'r ddogfen am gyfnod rhesymol.
English: This allows items to be removed for consideration or cross referencing against other documents.
Welsh: Mae hyn yn golygu y gellir mynd ag eitemau ymaith i'w hystyried neu er mwyn croesgyfeirio yn erbyn dogfennau eraill.
English: Where this happens, subsection (3) allows the person who produced the document to request a receipt for it and a copy of it without charging the person for the costs for doing so.
Welsh: Pan ddigwydd hyn, mae is-adran (3) yn caniatáu i'r person a gyflwynodd y ddogfen ofyn am dderbynneb amdani a chopi ohoni heb godi tâl ar y person am wneud hynny.
English: The power to remove documents will normally be exercised with the taxpayer's agreement as it does not amount to a right to seize documents.
Welsh: Fel arfer caiff y p
English: Subsection (5) provides that where a document that has been removed is lost or damaged, the WRA is liable to compensate the owner of the document for any expenses reasonably incurred in replacing or repairing the document.
Welsh: Mae is-adran (5) yn darparu, os caiff dogfen yr aed â hi ymaith ei cholli neu ei niweidio, fod ACC yn agored i ddigolledu perchennog y ddogfen am unrhyw dreuliau yr aed iddynt yn rhesymol i gael dogfen arall yn ei lle neu i'w hatgyweirio.
English: Section 113 applies to any provision of this Act that requires a person to produce documents or where the WRA is permitted to inspect, copy or remove documents.
Welsh: Mae adran 113 yn gymwys i unrhyw ddarpariaeth yn y Ddeddf hon sy'n ei gwneud yn ofynnol i berson gyflwyno dogfennau neu pan fo gan ACC ganiatâd i archwilio neu gopïo dogfennau, neu i fynd â dogfennau ymaith.
English: The section is primarily concerned with ensuring WRA is able to access information or documents stored in electronic form.
Welsh: Mae'r adran yn ymwneud yn bennaf â sicrhau bod ACC yn gallu cael gafael ar wybodaeth neu ddogfennau sydd wedi eu storio yn electronig.
English: Subsection (3) allows the WRA at a reasonable time to obtain access to, inspect, and check the operation of any computer or other apparatus used in connection with a a document that someone is required to produce or which may be inspected, copied or removed by the WRA.
Welsh: Mae is-adran (3) yn caniatáu i ACC, ar adeg resymol, gael mynediad, archwilio a gwirio gweithrediad unrhyw gyfrifiadur neu gyfarpar arall a ddefnyddiwyd mewn cysylltiad â dogfen y mae'n ofynnol i rywun ei chyflwyno neu y gall ACC ei harchwilio, ei chopïo neu fynd â hi ymaith.
English: Subsection (5) allows the WRA to require the person in charge of the computer or other apparatus to provide help to fulfil the requirements of subsection (3).
Welsh: Mae is-adran (5) yn caniatáu i ACC ei gwneud yn ofynnol i'r person sy'n gyfrifol am y cyfrifiadur neu'r cyfarpar arall roi cymorth i gyflawni gofynion is-adran (3).
English: Subsection (6) makes it clear that references in subsections (3) to (5) to WRA getting access to a computer etc. or requiring assistance from a person are to be treated as references to an inspector carrying out an inspection on WRA's behalf under section 103.
Welsh: Mae is-adran (6) yn ei gwneud yn glir bod cyfeiriadau yn is-adrannau (3) i (5) at ACC yn cael mynediad i gyfrifiadur etc. neu at wneud cymorth yn ofynnol gan berson i'w trin fel cyfeiriadau at archwilydd sy'n cynnal archwiliad ar ran ACC o dan adran 103.
English: Any person obstructing WRA or an inspector exercising the powers in subsections (3) and (5) is liable to a penalty under section 146.
Welsh: Mae unrhyw berson sy'n rhwystro ACC neu archwilydd rhag arfer y pwerau yn is-adrannau (3) a (5) yn agored i gosb o dan adran 146.