techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: to a case where no loss would have been recorded but for the inaccuracy
Welsh: achos pan na fyddai unrhyw golled wedi ei chofnodi oni bai am yr anghywirdeb
English: to a case where a loss of a different amount would have been recorded (but in that case subsections (1) and (2) apply only to the difference between the amount recorded and the true amount).
Welsh: achos pan fyddai swm gwahanol o golled wedi ei gofnodi (ond yn yr achos hwnnw nid yw is-adrannau (1) a (2) ond yn gymwys i'r gwahaniaeth rhwng y swm a gofnodwyd a'r gwir swm).
English: (4) The potential lost revenue in respect of a loss is nil where
Welsh: (4) Mae'r refeniw posibl a gollir mewn cysylltiad a cholled yn ddim pan na fo unrhyw obaith rhesymol
English: (1) Where an inaccuracy resulted in an amount of devolved tax being declared later than it should have been (
Welsh: (1) Pan fo anghywirdeb wedi arwain at ddatgan swm o dreth ddatganoledig yn hwyrach nag y dylid (
English: a percentage of the delayed tax
Welsh: canran o'r dreth oediedig
English: (2) This section does not apply to a case to which section 137 applies.
Welsh: (2) Nid yw'r adran hon yn gymwys i achos y mae adran 137 yn gymwys iddo.
English: WRA may reduce a penalty payable under this Chapter where a person ma
Welsh: Caiff ACC ostwng cosb sy'n daladwy o dan y Bennod hon pan fo person yn gwneud datgeliad cymwys.
English: an inaccuracy which is relevant to a person
Welsh: anghywirdeb sy'n berthnasol i rwymedigaeth person i dreth ddatganoledig
English: a supply of false information
Welsh: bod gwybodaeth ffug wedi ei darparu
English: a failure to disclose an under-assessment in respect of a devolved tax.
Welsh: methiant i ddatgelu tanasesiad mewn cysylltiad a threth ddatganoledig.
English: (a) telling WRA about it
Welsh: (a) dweud wrth ACC amdano
English: (b) giving WRA reasonable help in quantifying
Welsh: (b) rhoi cymorth rhesymol i ACC wrth feintioli
English: the inaccuracy attributable to the supply of false information or withholding of information
Welsh: yr anghywirdeb sydd i'w briodoli i ddarparu gwybodaeth ffug neu gelu gwybodaeth
English: the under-assessment
Welsh: y tanasesiad
English: (c) allowing WRA access to records for the purpose of ensuring that
Welsh: (c) caniatau i ACC weld cofnodion at ddiben sicrhau bod
English: the inaccuracy attributable to the supply of false information or withholding of information
Welsh: yr anghywirdeb sydd i'w briodoli i ddarparu gwybodaeth ffug neu atal gwybodaeth
English: is fully corrected.
Welsh: yn cael ei gywiro'n llawn.
English: (4) In reducing a penalty under this section
Welsh: (4) Wrth ostwng cosb o dan yr adran hon
English: (5) Disclosure of relevant information
Welsh: (5) Mae datgelu gwybodaeth berthnasol
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 refeniw posibl a gollir gan un person yn cael ei wrthbwyso gan ordaliad posibl gan berson arall.
English: issue a 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 relation to which the penalty has been assessed.
Welsh: datgan yn yr hysbysiad ar gyfer pa gyfnod neu drafodiad yr aseswyd y gosb.
English: (2) An assessment of a penalty under this Chapter may be combined with an assessment to devolved tax.
Welsh: (2) Caniateir cyfuno asesiad o gosb o dan y Bennod hon ac asesiad o dreth ddatganoledig.
English: (3) An assessment of a penalty under section 129 or 132 must be made before the end of the period of 12 months beginning with
Welsh: (3) Rhaid gwneud asesiad o gosb o dan adran 129 neu 132 cyn diwedd y cyfnod o 12 mis sy'n dechrau
English: the end of the appeal period for the decision correcting the inaccuracy
Welsh: a diwedd y cyfnod apelio ar gyfer y penderfyniad sy'n cywiro'r anghywirdeb
English: if there is no assessment to the tax concerned as a result of that decision
Welsh: os nad oes asesiad o'r dreth o dan sylw o ganlyniad i'r penderfyniad hwnnw
English: (4) An assessment of a penalty under section 133 must be made before the end of the period of 12 months beginning with
Welsh: (4) Rhaid gwneud asesiad o gosb o dan adran 133 cyn diwedd y cyfnod o 12 mis sy'n dechrau
English: the end of the appeal period for the assessment of tax which corrected the understatement
Welsh: a diwedd y cyfnod apelio ar gyfer yr asesiad treth a oedd yn cywiro'r tanddatganiad
English: if there is no assessment correcting the understatement
Welsh: os nad oes asesiad sy'n cywiro'r tanddatganiad
English: (5) In subsections (3) and (4)
Welsh: (5) Yn is-adrannau (3) a (4)
English: if an appeal is made
Welsh: os gwneir ap
English: (a) a reference to giving a document to WRA includes
Welsh: (a) mae cyfeiriad at roi dogfen i ACC yn cynnwys
English: a reference to communicating information to WRA in any form and by any method (whether by post
Welsh: cyfeiriad at gyfleu gwybodaeth i ACC ar unrhyw ffurf ac mewn unrhyw fodd (boed drwy'r post
English: a reference to ma
Welsh: cyfeiriad at wneud datganiad mewn dogfen
English: (b) a reference to ma
Welsh: (b) mae cyfeiriad at ddychwelyd ffurflen dreth neu at wneud unrhyw beth mewn perthynas a ffurflen dreth yn cynnwys cyfeiriad at ddiwygio ffurflen dreth neu at wneud unrhyw beth mewn perthynas a ffurflen dreth ddiwygiedig
English: (c) a reference to a loss includes a reference to a charge
Welsh: (c) mae cyfeiriad at golled yn cynnwys cyfeiriad at dal
English: (d) a reference to action includes a reference to omission.
Welsh: (d) mae cyfeiriad at weithred yn cynnwys cyfeiriad at anweithred.
English: Penalty for failure to
Welsh: Cosb am fethu a chadw cofnodion mewn cysylltiad a ffurflenni neu hawliadau treth a'u storio'n ddiogel
English: A person who fails to comply with section 38 or 69 is liable to a penalty not exceeding £3
Welsh: Mae person sy'n methu a chydymffurfio ag adran 38 neu 69 yn agored i gosb heb fod yn fwy na £3
English: If a person who fails to comply with section 38 or 69 satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for the failure
Welsh: Os yw person sy'n methu a chydymffurfio ag adran 38 neu 69 yn bodloni ACC neu (drwy apel) y tribiwnlys bod esgus rhesymol am y methiant
English: where the person relies on another person to do anything
Welsh: pan fo'r person yn dibynnu ar berson arall i wneud unrhyw beth
English: where the person had a reasonable excuse for the failure but the excuse has ceased
Welsh: os oedd gan y person esgus rhesymol am y methiant ond bod yr esgus wedi dod i ben
English: (1) Where a person becomes liable to a penalty under section 143
Welsh: (1) Pan ddaw person yn agored i gosb o dan adran 143
English: issue notice to the person of the penalty assessed.
Welsh: dyroddi hysbysiad i'r person o'r gosb a aseswyd.
English: (2) An assessment of a penalty under section 143 must be made within the period of 12 months beginning with the day on which WRA first believed the person to have failed to comply with section 38 or 69.
Welsh: (2) Rhaid gwneud asesiad o gosb o dan adran 143 o fewn y cyfnod o 12 mis sy'n dechrau a'r diwrnod y daeth ACC i gredu yn gyntaf bod y person wedi methu a chydymffurfio ag adran 38 neu 69.
English: Penalties for failure to comply or obstruction
Welsh: Cosbau am fethu a chydymffurfio neu am rwystro
English: (1) This section applies to a person who
Welsh: (1) Mae'r adran hon yn gymwys i berson
English: (a) fails to comply with an information notice
Welsh: (a) sy'n methu a chydymffurfio a hysbysiad gwybodaeth
English: deliberately obstructs WRA in the course of an inspection
Welsh: sy'n rhwystro ACC yn fwriadol yn ystod ymchwiliad
English: deliberately obstructs WRA in the exercise of its power under section 113 (3)
Welsh: sy'n rhwystro ACC yn fwriadol wrth iddo arfer ei bArer o dan adran 113 (3)
English: fails to comply within a reasonable time with a requirement under section 113 (5).
Welsh: sy'n methu a chydymffurfio o fewn cyfnod rhesymol a gofyniad o dan adran 113 (5).
English: The person is liable to a penalty of
Welsh: Mae'r person yn agored i gosb o
English: The reference to a person who fails to comply with an information notice includes a person who conceals
Welsh: Mae'r cyfeiriad at berson sy'n methu a chydymffurfio a hysbysiad gwybodaeth yn cynnwys person sy'n celu
English: (1) This section applies if the failure or obstruction mentioned in section 146 (1) continues after the day on which a penalty notice is issued under section 153 (1) (b) in respect of the failure or obstruction.
Welsh: (1) Mae'r adran hon yn gymwys os yw'r methiant neu'r rhwystr a grybwyllir yn adran 146 (1) yn parhau ar 6l y diwrnod y dyroddir hysbysiad am gosb o dan adran 153 (1) (b) mewn cysylltiad a'r methiant neu'r rhwystr.
English: the failure is in respect of a debtor contact notice
Welsh: os yw'r methiant yn gysylltiedig a hysbysiad cyswllt dyledwr
English: a decision relating to the penalty under section 146 in respect of the failure or obstruction is the sub
Welsh: os yw penderfyniad sy'n ymwneud a'r gosb o dan adran 146 mewn cysylltiad a'r methiant neu'r rhwystr yn destun
English: a review for which notice of the conclusions has not yet been issued
Welsh: adolygiad nad yw hysbysiad am ei gasgliadau wedi ei ddyroddi hyd yma
English: an appeal which has not yet been finally determined or withdrawn.
Welsh: apel nad yw wedi ei dyfarnu'n derfynol neu ei thynnu'n 6l hyd yma.
English: (3) The person is liable to a further penalty or penalties not exceeding
Welsh: (3) Mae'r person yn agored i gosb bellach neu gosbau pellach heb fod yn fwy na
English: Liability to a penalty under section 146 or 147 does not arise in respect of a failure by a person to do anything required to be done within a limited period of time if the person did it within such further time (if any) as WRA may have allowed.
Welsh: Ni chyfyd rhwymedigaeth i gosb o dan adran 146 neu 147 mewn cysylltiad a methiant person i wneud unrhyw beth yr oedd ofynnol ei wneud o fewn cyfnod cyfyngedig os gwnaeth y person hynny o fewn unrhyw gyfnod pellach (os o gwbl) a ganiatawyd gan ACC.
English: Liability to a penalty under section 146 or 147 does not arise if the person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for the failure or the obstruction of WRA.
Welsh: Nid oes rhwymedigaeth i gosb o dan adran 146 neu 147 os yw'r person yn bodloni ACC neu (drwy apel) y tribiwnlys bod esgus rhesymol am y methiant neu am rwystro ACC.
English: (c) where the person had a reasonable excuse for the failure or obstruction but the excuse has ceased
Welsh: (c) os oedd gan y person esgus rhesymol am y methiant neu'r rhwystr ond bod yr esgus wedi dod i ben
English: a penalty under section 147 is assessed under section 153 in respect of a person
Welsh: os caiff cosb o dan adran 147 ei hasesu o dan adran 153 mewn cysylltiad a methiant person i gydymffurfio a hysbysiad trydydd parti anhysbys
English: the failure continues for more than 30 days beginning with the day on which notice of the penalty was issued
Welsh: os yw'r methiant yn parhau am fwy na 30 o ddiwrnodau sy'n dechrau a'r diwrnod y dyroddwyd hysbysiad am y gosb
English: the person has been told that an application may be made under this section for an increased daily penalty to be imposed.
Welsh: os dywedwyd wrth y person y gellir gwneud cais o dan yr adran hon i osod cosb ddyddiol uwch.
English: (4) If the tribunal decides that an increased daily penalty should be imposed
Welsh: (4) Os yw'r tribiwnlys yn penderfynu y dylid gosod cosb ddyddiol uwch
English: the person is not liable to a penalty under section 147 for the failure
Welsh: nid yw'r person yn agored i gosb o dan adran 147 am y methiant
English: the person is liable instead to a penalty under this section of an amount determined by the tribunal.
Welsh: mae'r person yn agored yn hytrach i gosb o dan yr adran hon o swm a bennir gan y tribiwnlys.
English: (5) The tribunal may not determine an amount exceeding £1
Welsh: (5) Ni chaiff y tribiwnlys bennu swm sy'n uwch na £1
English: (6) In determining the amount the tribunal must have regard to
Welsh: (6) Wrth bennu'r swm rhaid i'r tribiwnlys roi sylw i
English: any benefits to the person of not complying with it
Welsh: unrhyw fuddiannau i'r person o beidio a chydymffurfio a'r hysbysiad
English: any benefits to anyone else resulting from the person
Welsh: unrhyw fuddiannau i unrhyw un arall sy'n deillio o'r ffaith nad yw'r person wedi cydymffurfio.
English: (7) If a person becomes liable to a penalty under this section
Welsh: (7) Os daw person yn agored i gosb o dan yr adran hon
English: (8) The notice must state the first day on which the increased penalty is to apply.
Welsh: (8) Rhaid i'r hysbysiad ddatgan y diwrnod cyntaf y bydd y gosb uwch yn gymwys.
English: (9) That day and any subsequent day on which the failure continues is an "applicable day" for the purposes of this section and section 153 (4).
Welsh: (9) Mae'r diwrnod hwnnw ac unrhyw ddiwrnod dilynol y mae'r methiant yn parhau yn "ddiwrnod cymwys" at ddibenion yr adran hon ac adran 153 (4).
English: (1) This section applies where
Welsh: (1) Mae'r adran hon yn gymwys pan fo
English: (a) a person becomes liable to a penalty under section 146
Welsh: (a) person yn dod yn agored i gosb o dan adran 146
English: the failure or obstruction continues after the day on which a penalty notice is issued under section 153 (1) (b) in respect of the penalty
Welsh: y methiant neu'r rhwystr yn parhau ar 6l y diwrnod y dyroddir hysbysiad am gosb o dan adran 153 (1) (b) mewn cysylltiad a'r gosb
English: WRA has reason to believe that
Welsh: ACC a rheswm i gredu bod swm y dreth ddatganoledig y mae'r person wedi ei dalu
English: before the end of the period of 12 months beginning with the relevant date
Welsh: cyn diwedd y cyfnod o 12 mis sy'n dechrau a'r dyddiad perthnasol
English: the Upper Tribunal decides that it is appropriate for an additional penalty to be imposed.
Welsh: yr Uwch Dribiwnlys yn penderfynu ei bod yn briodol gosod cosb ychwanegol.
English: (2) The person is liable to a penalty of an amount determined by the Upper Tribunal.
Welsh: (2) Mae'r person yn agored i gosb o swm a bennir gan yr Uwch Dribiwnlys.
English: (3) In determining the amount
Welsh: (3) Wrth bennu'r swm
English: (4) Any penalty under this section is in addition to the penalty or penalties under section 146 or 147.
Welsh: (4) Mae unrhyw gosb o dan yr adran hon yn ychwanegol at y gosb neu'r cosbau o dan adran 146 neu 147.
English: (a) in a case involving an information notice against which a person may appeal
Welsh: (a) mewn achos sy'n ymwneud a hysbysiad gwybodaeth y caiff person apelio yn ei erbyn
English: the day on which the person became liable to the penalty under section 146
Welsh: y diwrnod y daeth y person yn agored i'r gosb o dan adran 146
English: if no appeal against the information notice is made
Welsh: os na wneir apel yn erbyn yr hysbysiad gwybodaeth
English: if such an appeal is made
Welsh: os gwneir apel o'r fath
English: (b) in any other case
Welsh: (b) mewn unrhyw achos arall
English: a person provides inaccurate information
Welsh: os yw person yn darparu gwybodaeth anghywir
English: (2) Condition 1 is that the inaccuracy is -
Welsh: (2) Amod 1 yw bod yr anghywirdeb
English: due to a failure by the person to take reasonable care.
Welsh: yn deillio o fethiant ar ran y person i gymryd gofal rhesymol.
English: (3) Condition 2 is that the person knows of the inaccuracy at the time the information is provided or the document is produced but does not inform WRA at that time.
Welsh: (3) Amod 2 yw bod y person yn gwybod am yr anghywirdeb ar yr adeg y darperir yr wybodaeth neu y cyflwynir y ddogfen ond nad yw'n hysbysu ACC ar y pryd.
English: (4) Condition 3 is that the person -
Welsh: (4) Amod 3 yw bod y person
English: discovers the inaccuracy some time later, and
Welsh: yn darganfod yr anghywirdeb yn ddiweddarach
English: fails to take reasonable steps to inform WRA.
Welsh: yn methu a chymryd camau rhesymol i hysbysu ACC.
English: (5) The person is liable to a penalty not exceeding £3,000.
Welsh: (5) Mae'r person yn agored i gosb heb fod yn fwy na £3
English: (6) Where the information or document contains more than one inaccuracy in respect of which condition 1, 2 or 3 is met, a penalty is payable for each such inaccuracy.
Welsh: (6) Pan fo'r wybodaeth neu'r ddogfen yn cynnwys mwy nag un anghywirdeb y bodlonir amod 1
English: Penalties under Chapter 5:
Welsh: Cosbau o dan Bennod 5:
English: (1) Where a person becomes liable for a penalty under this Chapter, WRA must -
Welsh: (1) Pan ddaw person yn agored i gosb o dan y Bennod hon
English: assess the penalty, and
Welsh: asesu'r gosb
English: issue a notice to the person of the penalty assessed.
Welsh: dyroddi hysbysiad i'r person o'r gosb a aseswyd.
English: (2) An assessment of a penalty under section 146 or 147 must be made within the period of 12 months beginning with the day on which the person became liable to the penalty.
Welsh: (2) Rhaid gwneud asesiad o gosb o dan adran 146 neu 147 o fewn y cyfnod o 12 mis sy'n dechrau â'r diwrnod y daeth y person yn agored i'r gosb.
English: (3) But in a case involving an information notice against which a person may appeal, an assessment of a penalty under section 146 or 147 must be made within the period of 12 months beginning with the latest of the following -
Welsh: (3) Ond mewn achos sy'n ymwneud a hysbysiad gwybodaeth y caiff person apelio yn ei erbyn
English: the day on which the person became liable to the penalty,
Welsh: y diwrnod y daeth y person yn agored i'r gosb
English: if no appeal against the notice is made, the end of the period in which such an appeal could have been made, and
Welsh: os na wneir apêl yn erbyn yr hysbysiad
English: if such an appeal is made, the day on which the appeal is finally determined or withdrawn.
Welsh: os gwneir apêl o'r fath
English: (4) An assessment of penalties under section 150 must be made -
Welsh: (4) Rhaid gwneud asesiad o gosbau o dan adran 150
English: at the end of the period of 7 days beginning with the first applicable day, and
Welsh: ar ddiwedd y cyfnod o 7 niwrnod sy'n dechrau â'r diwrnod cymwys cyntaf
English: at the end of each subsequent period of 7 days that includes an applicable day.
Welsh: ar ddiwedd pob cyfnod dilynol o 7 niwrnod sy'n cynnwys diwrnod cymwys.
English: (5) An assessment of a penalty under section 151 must be made within the period of 12 months beginning with the day on which the Upper Tribunal decided that it was appropriate for the penalty to be imposed.
Welsh: (5) Rhaid gwneud asesiad o gosb o dan adran 151 o fewn y cyfnod o 12 mis sy'n dechrau â'r diwrnod y penderfynodd yr Uwch Dribiwnlys ei bod yn briodol gosod y gosb.
English: (6) An assessment of a penalty under section 152 must be made -
Welsh: (6) Rhaid gwneud asesiad o gosb o dan adran 152
English: within the period of 12 months beginning with the day on which the inaccuracy first came to the attention of WRA, and
Welsh: o fewn y cyfnod o 12 mis sy'n dechrau â'r diwrnod y daeth yr anghywirdeb i sylw ACC yn gyntaf
English: within the period of 6 years beginning with the day on which the person became liable to the penalty.
Welsh: o fewn y cyfnod o 6 mlynedd sy'n dechrau â'r diwrnod y daeth y person yn agored i'r gosb.
English: Tax Collection and Management (Wales) Act 2016 (anaw 6) 69
Welsh: 69 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)
English: A penalty under this
Welsh: Rhaid talu cosb o dan y Rhan hon cyn diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau â'r diwrnod y dyroddwyd hysbysiad am y gosb (ond gweler adran 182).
English: A person is not liable to a penalty under this Act in respect of anything if the person has been convicted of an offence in relation to it.
Welsh: Nid yw person yn agored i gosb o dan y Ddeddf hon mewn cysylltiad ag unrhyw beth os yw'r person wedi ei gollfarnu o drosedd mewn perthynas â hynny.
English: (1) The Welsh
Welsh: (1) Caiff Gweinidogion Cymru drwy reoliadau wneud darpariaeth (neu ddarpariaeth bellach) ynghylch -
English: the amounts of penalties under this
Welsh: symiau cosbau o dan y Rhan hon;
English: the procedure for assessing penalties under this
Welsh: y weithdrefn ar gyfer asesu cosbau o dan y Rhan hon.
English: (2) Regulations under this section may modify any enactment (including this Act).
Welsh: (2) Caiff rheoliadau o dan yr adran hon addasu unrhyw ddeddfiad (gan gynnwys y Ddeddf hon).
English: (3) Regulations under this section may not apply -
Welsh: (3) Ni chaiff rheoliadau o dan y Ddeddf hon fod yn gymwys -
English: to a failure beginning before the day on which the regulations come into force, or
Welsh: i fethiant sy'n dechrau cyn y diwrnod y daw'r rheoliadau i rym, neu
English: to an inaccuracy in any information or document provided to WRA before that day.
Welsh: i anghywirdeb mewn unrhyw wybodaeth neu ddogfen a ddarparwyd i ACC cyn y diwrnod hwnnw.
English: any amount of devolved tax, and
Welsh: unrhyw swm o dreth ddatganoledig, a
English: any amount of penalty relating to devolved tax, that is payable by a person to WRA.
Welsh: unrhyw swm o gosb sy'n ymwneud â threth ddatganoledig, sy'n daladwy gan berson i ACC.
English: (2) f an amount to which this section applies is not paid before the late payment interest start date, the amount carries interest (referred to in this
Welsh: (2) Os na thelir swm y mae'r adran hon yn gymwys iddo cyn dyddiad dechrau'r llog taliadau hwyr, mae'r swm yn dwyn llog (y cyfeirir ato yn y Rhan hon fel
English: (3) The late payment interest start date for the amount is the date following that on which the amount becomes payable, sub
Welsh: (3) Dyddiad dechrau'r llog taliadau hwyr ar gyfer y swm yw'r dyddiad sy'n dilyn y dyddiad y daw'r swm yn daladwy, yn ddarostyngedig i adrannau 1
English: The date of payment, in relation to an amount to which section 157 applies, includes the date on which it is set off against an amount payable by WRA.
Welsh: Mae'r dyddiad talu, mewn perthynas â swm y mae adran 1
English: amendments to assessments et
Welsh: diwy
English: (1) This section applies to an amount that is payable as a result of -
Welsh: (1) Mae'r adran hon yn gymwys i swm sy'n daladwy o ganlyniad i -
English: an amendment under section 41, 45 or 50, or a correction under section 42, to an assessment (
Welsh: diwygiad o dan adran
English: a WRA assessment made in place of or in addition to an assessment (
Welsh: asesiad ACC a wneir yn lle neu yn ychwanegol at asesiad (
English: an assessment under section 45 or 50, or a WRA determination, made in place of an assessment (
Welsh: asesiad o dan adran
English: (2) The late payment interest start date for that amount is the date which would have been the late payment interest start date if -
Welsh: (2) Dyddiad dechrau'r llog taliadau hwyr ar gyfer y swm hwnnw yw'r dyddiad a fyddai wedi bod yn ddyddiad dechrau'r llog taliadau hwyr -
English: assessment A had been complete and accurate and had been made on the date (if any) by which it was required to be made, and
Welsh: pe byddai asesiad A wedi bod yn gyflawn ac yn gywir ac wedi ei wneud ar y dyddiad (os o gwbl) erbyn pryd yr oedd yn ofynnol ei wneud, a
English: accordingly, the amount had been payable as a result of assessment A.
Welsh: yn unol â hynny, pe byddai'r swm wedi bod yn daladwy o ganlyniad i asesiad A.
English: a person chargeable to an amount of devolved tax or penalty relating to devolved tax dies before the amount becomes payable, and
Welsh: os yw person y mae swm o dreth ddatganoledig i'w godi arno neu gosb sy'n ymwneud â threth ddatganoledig i'w chodi arno yn marw cyn y daw'r swm yn daladwy, a
English: the executor or administrator is unable to pay the amount before obtaining probate or letters of administration or another document having equivalent effect under the law of a country or territory other than
Welsh: os nad yw'r ysgutor neu'r gweinyddwr yn gallu talu'r swm cyn cael profiant neu lythyrau gweinyddu neu ddogfen arall ag iddi effaith gyfatebol o dan gyfraith gwlad neu diriogaeth heblaw Cymru a Lloegr mewn perthynas ag ystad yr ymadawedig.
English: (2) The late payment interest start date for that amount is the later of the following -
Welsh: (2) Dyddiad dechrau'r llog taliadau hwyr ar gyfer y swm hwnnw yw'r hwyraf o'r canlynol -