techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: (4) References to a situation brought about deliberately by a person include a situation brought about as a result of a deliberate inaccuracy in a document given to WRA.
Welsh: (4) Mae cyfeiriadau at sefyllfa sy'n cael ei pheri'n fwriadol gan berson yn cynnwys sefyllfa sy'n cael ei pheri o ganlyniad i anghywirdeb bwriadol mewn dogfen a roddir i ACC.
English: Notice of a WRA assessment must be issued to the taxpayer.
Welsh: Rhaid dyroddi hysbysiad i'r trethdalwr am asesiad ACC.
English: The amount payable in accordance with a WRA assessment must be paid before the end of the period of 30 days beginning with the day on which the notice of the assessment is issued.
Welsh: Rhaid talu'r swm sy'n daladwy yn unol ag asesiad ACC cyn diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau a'r diwrnod y dyroddir yr hysbysiad am yr asesiad.
English: A person who believes that a devolved tax has been assessed on that person more than once in respect of the same matter may ma
Welsh: Caiff person sy'n credu bod treth ddatganoledig wedi ei hasesu ar y person hwnnw fwy nag unwaith mewn perthynas a'r un mater wneud hawliad i ACC am ymwared rhag unrhyw dreth a godir ddwywaith.
English: a person has paid an amount by way of a devolved tax but believes the devolved tax was not chargeable
Welsh: pan fo person wedi talu swm o dreth ddatganoledig ond yn credu nad oedd y dreth ddatganoledig i'w chodi arno
English: a person has been assessed as chargeable to an amount of a devolved tax
Welsh: pan aseswyd bod swm o dreth ddatganoledig i'w godi ar berson
English: (2) The person may ma
Welsh: (2) Caiff y person wneud hawliad i ACC ad-dalu'r swm neu ei ryddhau ohono.
English: (3) Where this section applies
Welsh: (3) Pan fo'r adran hon yn gymwys
English: 64 Disallowing claims for relief under section 63 due to unjustified enrichment
Welsh: 64 Gwrthod hawliadau am ymwared o dan adran 63 oherwydd cyfoethogi anghyfiawn
English: WRA need not give effect to a claim for relief made under section 63 if
Welsh: Nid oes angen i ACC roi effaith i hawliad am ymwared a wneir o dan adran 63 pe byddai ad-dalu neu ryddhau'r swm yn cyfoethogi'r hawlydd yn annheg
English: 65 Unjustified enrichment:
Welsh: 65 Cyfoethogi anghyfiawn:
English: there is an amount paid by way of a devolved tax which (apart from section 64) would fall to be repaid or discharged to any person ("the taxpayer")
Welsh: pan fo swm a dalwyd ar ffurf treth ddatganoledig a fyddai (ar wahan i adran 64) i'w ad-dalu i unrhyw berson ("y trethdalwr") neu y byddai person o'r fath i'w ryddhau ohono
English: the whole or a part of the cost of the payment of that amount to WRA has
Welsh: pan fo holl gost neu ran o gost talu'r swm hwnnw i ACC wedi ei hysgwyddo
English: of whether or to what extent the repayment or discharge of an amount to the taxpayer would enrich the taxpayer
Welsh: o ba un a fyddai neu i ba raddau y byddai ad-dalu swm i'r trethdalwr neu ei ryddhau ohono yn cyfoethogi'r trethdalwr
English: of whether or to what extent any enrichment of the taxpayer would be un
Welsh: o ba un a fyddai neu i ba raddau y byddai unrhyw gyfoethogiad o ran y trethdalwr yn annheg.
English: In subsection (2)
Welsh: Yn is-adran (2) ystyr
English: The reference in subsection (2) to provisions relating to a devolved tax is a reference to any provisions of
Welsh: Mae'r cyfeiriad yn is-adran (2) at ddarpariaethau sy'n ymwneud a threth ddatganoledig yn gyfeiriad at unrhyw ddarpariaethau
English: any enactment or EU legislation (whether or not still in force) which relates to the devolved tax or to any matter connected with it
Welsh: mewn unrhyw ddeddfiad neu ddeddfwriaeth yr UE (boed mewn grym o hyd ai peidio) sy'n berthnasol i'r dreth ddatganoledig neu i unrhyw fater sy'n gysylltiedig a hi
English: any notice published by WRA under or for the purposes of any such enactment.
Welsh: mewn unrhyw hysbysiad a gyhoeddir gan ACC o dan neu at ddibenion unrhyw ddeddfiad o'r fath.
English: 66 Unjustified enrichment:
Welsh: 66 Cyfoethogi anghyfiawn:
English: reimbursement arrangements
Welsh: trefniadau ta1u'n 61
English: (1) The Welsh Ministers may by regulations ma
Welsh: (1) Caiff Gweinidogion Cymru wneud darpariaeth drwy reoliadau i drefniadau talu'n
English: contain such provision as may be prescribed by the regulations
Welsh: yn cynnwys unrhyw ddarpariaeth a gaiff ei rhagnodi gan y rheoliadau
English: are supported by such underta
Welsh: wedi eu cefnogi gan unrhyw ymrwymiadau i gydymffurfio a darpariaethau'r trefniadau ag y bo'n ofynnol eu rhoi i ACC yn
English: (2) In this section
Welsh: (2) Yn yr adran hon
English: are made by any person for the purpose of securing that the person is not un
Welsh: a wneir gan unrhyw berson at ddiben sicrhau na chaiff y person ei gyfoethogi'n annheg yn sgil ad-dalu neu ryddhau unrhyw swm yn unol a'r hawliad
English: provide for the reimbursement of persons who have for practical purposes borne the whole or any part of the cost of the original payment of that amount to WRA.
Welsh: sy'n darparu ar gyfer talu'n
English: (3) The provision that may be prescribed by regulations under this section to be contained in reimbursement arrangements includes in particular
Welsh: (3) Mae'r ddarpariaeth a gaiff ei rhagnodi drwy reoliadau o dan yr adran hon ar gyfer ei chynnwys mewn trefniadau talu'n
English: provision requiring a reimbursement for which the arrangements provide to be made within such period after the repayment to which it relates as may be specified in the regulations
Welsh: darpariaeth sy'n gwneud taliad yn
English: provision for the repayment of amounts to WRA where those amounts are not reimbursed in accordance with the arrangements
Welsh: darpariaeth ar gyfer ad-dalu symiau i ACC pan na fo'r symiau hynny yn cael eu talu'n
English: provision requiring interest paid by WRA on any amount repaid by it to be treated in the same way as that amount for the purposes of any requirement under the arrangements to ma
Welsh: darpariaeth sy'n ei gwneud yn ofynnol bod llog a delir gan ACC ar unrhyw swm a ad-delir ganddo i'w drin yn yr un ffordd a'r swm hwnnw at ddibenion unrhyw ofyniad o dan y trefniadau i dalu personau yn
English: provision requiring such records relating to the carrying out of the arrangements as may be described in the regulations to be
Welsh: darpariaeth sy'n ei gwneud yn ofynnol bod unrhyw gofnodion sy'n ymwneud a dilyn y trefniadau a ddisgrifir yn y rheoliadau yn cael eu cadw a'u darparu i ACC.
English: (4) Regulations under this section may impose obligations on persons specified in the regulations
Welsh: (4) Caiff rheoliadau o dan yr adran hon osod rhwymedigaethau ar bersonau a bennir yn y rheoliadau
English: (b) to comply with any requirements contained in any such arrangements by virtue of subsection (3) (d).
Welsh: (b) i gydymffurfio ag unrhyw ofynion sydd wedi eu cynnwys mewn unrhyw drefniadau o'r fath yn rhinwedd is-adran (3) (d).
English: (5) Regulations under this section may ma
Welsh: (5) Caiff rheoliadau o dan yr adran hon wneud darpariaeth ynghylch ym mha ffurf a modd
English: (6) Regulations under this section may ma
Welsh: (6) Caiff rheoliadau o dan yr adran hon wneud darpariaeth ynghylch cosbau pan fo person yn torri rhwymedigaeth a osodir yn rhinwedd is-adran (4).
English: (7) The regulations may in particular ma
Welsh: (7) Caiff y rheoliadau wneud darpariaeth yn benodol
English: about the circumstances in which liability to a penalty is incurred
Welsh: ynghylch yr amgylchiadau pan gyfyd rhwymedigaeth i gosb
English: about the amounts of penalties
Welsh: ynghylch symiau cosbau
English: for fixed penalties
Welsh: ar gyfer cosbau penodedig
English: about the procedure for assessing penalties
Welsh: ynghylch y weithdrefn ar gyfer asesu cosbau
English: about reviews of or appeals against penalties
Welsh: ynghylch adolygiadau o gosbau neu apelau yn eu herbyn
English: about enforcing penalties.
Welsh: ynghylch gorfodi cosbau.
English: (9) Regulations made by virtue of subsection (6) may amend any enactment (including this Act).
Welsh: (9) Caiff rheoliadau a wneir yn rhinwedd is-adran (6) ddiwygio unrhyw ddeddfiad (gan gynnwys y Ddeddf hon).
English: (10) Regulations so made do not apply to a failure beginning before the day on which the regulations come into force.
Welsh: (10) Nid yw rheoliadau a wneir felly yn gymwys i fethiant sy'n dechrau cyn y diwrnod y daw'r rheoliadau i rym.
English: (1) WRA need not give effect to a claim for relief made under section 63 if
Welsh: (1) Nid oes angen i ACC roi effaith i hawliad am ymwared a wneir o dan adran 63 os yw'r hawliad yn dod o fewn achos a ddisgrifir yn yr adran hon
English: (2) Case 1 is where the amount of a devolved tax paid
Welsh: (2) Achos 1 yw pan fo'r swm o dreth ddatganoledig a dalwyd
English: (3) Case 2 is where the claimant is or will be able to see
Welsh: (3) Achos 2 yw pan fo'r hawlydd yn gallu ceisio ymwared drwy gymryd camau eraill o dan y Rhan hon
English: (4) Case 3 is where the claimant
Welsh: (4) Achos 3 yw
English: could have sought relief by ta
Welsh: pan allai'r hawlydd fod wedi ceisio ymwared drwy gymryd camau o'r fath o fewn cyfnod sydd wedi dod i ben erbyn hyn
English: (5) Case 4 is where the claim is made on grounds that
Welsh: (5) Achos 4 yw pan wneir yr hawliad ar seiliau
English: have been put to the tribunal in the course of an appeal by the claimant relating to the amount paid or liable to be paid
Welsh: sydd wedi eu rhoi gerbron y tribiwnlys yn ystod apel gan yr hawlydd sy'n ymwneud a'r swm a dalwyd neu'r swm sy'n agored i'w dalu
English: have been put to WRA in the course of a review by the claimant relating to the amount paid or liable to be paid that is treated as having been determined by the tribunal by virtue of section 184.
Welsh: sydd wedi eu rhoi gerbron ACC yn ystod adolygiad gan yr hawlydd sy'n ymwneud a'r swm a dalwyd neu'r swm sy'n agored i'w dalu
English: (6) Case 5 is where the claimant
Welsh: (6) Achos 5 yw pan wyddai'r hawlydd
English: the day on which a relevant appeal in the course of which the ground could have been put forward was determined by the tribunal (or is treated as having been so determined)
Welsh: y diwrnod pan ddyfarnodd y tribiwnlys ynghylch apel berthnasol y gellid bod wedi cyflwyno'r sail fel rhan ohoni (neu'r dyddiad y mae i'w thrin fel pe bai wedi ei dyfarnu felly)
English: the day on which the claimant withdrew a relevant appeal to the tribunal
Welsh: y diwrnod pan dynnodd yr hawlydd apel berthnasol i'r tribiwnlys yn 6l
English: the end of the period in which the claimant was entitled to ma
Welsh: diwedd y cyfnod pan oedd gan yr hawlydd hawl i wneud apel berthnasol i'r tribiwnlys.
English: (8) Case 6 is where the amount in question was paid or is liable to be paid
Welsh: (8) Achos 6 yw pan dalwyd y swm o dan sylw neu pan fo'n agored i'w dalu
English: in consequence of proceedings enforcing the payment of that amount brought against the claimant by WRA
Welsh: o ganlyniad i achos sy'n gorfodi talu'r swm hwnnw a ddygwyd yn erbyn yr hawlydd gan ACC
English: in accordance with an agreement between the claimant and WRA settling such proceedings.
Welsh: yn unol a chytundeb rhwng yr hawlydd ac ACC sy'n setlo achos o'r fath.
English: (9) Case 7 is where
Welsh: (9) Achos 7 yw
English: the amount paid
Welsh: pan fo'r swm a dalwyd
English: (10) Case 7 does not apply where the amount paid
Welsh: (10) Nid yw achos 7 yn gymwys pan fo'r swm a dalwyd
English: the provisions relating to the free movement of goods
Welsh: y darpariaethau sy'n ymwneud a rhydd symudiad nwyddau
English: the provisions of any subsequent treaty replacing the provisions mentioned in paragraph (a).
Welsh: darpariaethau unrhyw gytuniad dilynol sy'n disodli'r darpariaethau a grybwyllir ym mharagraff (a).
English: 68 Making claims
Welsh: 68 Gwneud hawliadau
English: (1) A claim under section 62 or 63 must be made in such form as WRA may determine.
Welsh: (1) Rhaid gwneud hawliad o dan adran 62 neu 63 ar unrhyw ffurf a bennir gan ACC.
English: (2) The form of claim must provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the claimant's information and belief.
Welsh: (2) Rhaid i'r ffurflen hawlio ddarparu ar gyfer datganiad i'r perwyl bod yr holl fanylion a roddwyd ar y ffurflen wedi eu datgan yn gywir hyd eithaf gwybodaeth a chred yr hawlydd.
English: (3) The form of claim may require
Welsh: (3) Caiff y ffurflen hawlio wneud y canlynol yn ofynnol
English: a statement of the amount of devolved tax that will be required to be discharged or repaid in order to give effect to the claim
Welsh: datganiad o'r swm o dreth ddatganoledig y bydd yn ofynnol ei ryddhau neu ei ad-dalu er mwyn rhoi effaith i'r hawliad
English: such information as is reasonably required for the purpose of determining whether and
Welsh: unrhyw wybodaeth sy'n rhesymol ofynnol at ddiben penderfynu a yw'r hawliad yn gywir
English: the delivery with the claim of such statements and documents
Welsh: darparu gyda'r hawliad unrhyw ddatganiadau a dogfennau
English: (4) A claim for repayment of devolved tax may not be made unless the claimant has documentary evidence that the devolved tax has been paid.
Welsh: (4) Ni chaniateir hawlio ad-daliad o dreth ddatganoledig oni bai bod gan yr hawlydd dystiolaeth ddogfennol bod y dreth ddatganoledig wedi ei thalu.
English: (5) A claim under section 63 may not be made by being included in a tax return.
Welsh: (5) Ni chaniateir gwneud hawliad o dan adran 63 drwy ei gynnwys mewn ffurflen dreth.
English: 69 Duty to keep and preserve records
Welsh: 69 Dyletswydd i gadw cofnodion a'u storio'n ddiogel
English: have
Welsh: bod wedi cadw unrhyw gofnodion y mae eu hangen er mwyn galluogi'r person i wneud hawliad cywir a chyflawn
English: (2) The records must be preserved until the latest of the following
Welsh: (2) Rhaid storio'r cofnodion yn ddiogel hyd yr olaf o'r canlynol
English: (except where paragraph (b) or (c) applies) the end of the period of 12 months beginning with the day on which the claim was made
Welsh: (ac eithrio pan fo paragraff (b) neu (c) yn gymwys) diwedd y cyfnod o 12 mis sy'n dechrau a'r diwrnod y gwnaed yr hawliad
English: where there is an enquiry into the claim
Welsh: pan fo ymholiad i'r hawliad
English: where the claim is amended and there is no enquiry into the amendment
Welsh: pan fo'r hawliad wedi ei ddiwygio ac nad oes ymholiad i'r diwygiad
English: (3) The Welsh Ministers may by regulations
Welsh: (3) Caiff Gweinidogion Cymru drwy reoliadau
English: (4) Regulations under this section may ma
Welsh: (4) Caiff rheoliadau o dan yr adran hon wneud darpariaeth drwy gyfeirio at bethau a bennir mewn hysbysiad a gyhoeddir gan ACC yn unol a'r rheoliadau (ac nad yw wedi ei dynnu'n 6l gan hysbysiad dilynol).
English: (5) "Supporting documents" includes accounts
Welsh: (5) Mae "dogfennau ategol" yn cynnwys cyfrifon
English: The duty under section 69 to preserve records may be satisfied
Welsh: Caiff y ddyletswydd o dan adran 69 i storio cofnodion yn ddiogel ei bodloni
English: by preserving the information contained in them in any form and by any means
Welsh: drwy storio'r wybodaeth sydd ynddynt yn ddiogel ar unrhyw ffurf ac mewn unrhyw fodd
English: A person who has made a claim under section 62 or 63 may amend the claim by giving notice to WRA.
Welsh: Caiff person sydd wedi gwneud hawliad o dan adran 62 neu 63 ddiwygio'r hawliad drwy roi hysbysiad i ACC.
English: No such amendment may be made
Welsh: Ni chaniateir gwneud diwygiad o'r fath
English: more than 12 months after the day on which the claim was made
Welsh: dros 12 mis ar 6l y diwrnod y gwnaed yr hawliad
English: if WRA issues a notice under section 74
Welsh: os yw ACC yn dyroddi hysbysiad o dan adran 74
English: beginning with the day on which the notice is issued
Welsh: sy'n dechrau a'r diwrnod y dyroddir yr hysbysiad
English: ending with the day on which the enquiry under that section is completed.
Welsh: sy'n dod i ben a'r diwrnod y caiff yr ymholiad o dan yr adran honno ei gwblhau.
English: (1) WRA may by issuing notice to the claimant amend a claim so as to correct obvious errors or omissions in the claim (whether errors of principle
Welsh: (1) Caiff ACC ddiwygio hawliad drwy ddyroddi hysbysiad i'r hawlydd er mwyn cywiro gwallau neu hepgoriadau amlwg yn yr hawliad (boed wallau o ran egwyddor
English: (2) No such correction may be made
Welsh: (2) Ni chaniateir gwneud cywiriad o'r fath
English: more than 9 months after the day on which the claim was made
Welsh: dros 9 mis ar 6l y diwrnod y gwnaed yr hawliad
English: beginning with the day on which notice is issued
Welsh: sy'n dechrau a'r diwrnod y dyroddir hysbysiad
English: (3) A correction under this section has no effect if
Welsh: (3) Nid oes unrhyw effaith i gywiriad o dan yr adran hon os yw'r hawlydd
English: (1) As soon as practicable after a claim is made
Welsh: (1) Cyn gynted ag y bo'n ymarferol ar 6l i hawliad gael ei wneud
English: WRA must issue notice of its decision to the claimant
Welsh: rhaid i ACC ddyroddi hysbysiad am ei benderfyniad i'r hawlydd
English: where WRA decides to give effect to the claim or amendment (whether in part or in full)
Welsh: pan fo ACC yn penderfynu rhoi effaith i'r hawliad neu'r diwygiad (boed yn rhannol neu'n llawn)
English: (2) Where WRA enquires into a claim or amendment
Welsh: (2) Pan fo ACC yn gwneud ymholiad ynghylch hawliad neu ddiwygiad
English: subsection (1) does not apply until a closure notice is issued under section 75
Welsh: nid yw is-adran (1) yn gymwys hyd oni ddyroddir hysbysiad cau o dan adran 75
English: WRA may at any time before then give effect to the claim or amendment
Welsh: caiff ACC roi effaith i'r hawliad neu'r diwygiad unrhyw bryd cyn hynny
English: WRA may enquire into a person
Welsh: Caiff ACC wneud ymholiad i hawliad person neu i'w ddiwygiad o hawliad os yw'n dyroddi hysbysiad i'r hawlydd o'i fwriad i wneud hynny (
English: A claim or amendment that has been the sub
Welsh: Ni chaiff hawliad neu ddiwygiad a fu'n destun un hysbysiad ymholiad fod yn destun un arall.
English: (1) An enquiry is completed when WRA issues a notice (a
Welsh: (1) Mae ymholiad wedi ei gwblhau pan fydd ACC yn dyroddi hysbysiad (
English: state that in the opinion of WRA no amendment of the claim is required
Welsh: datgan nad oes angen diwygio'r hawliad ym marn ACC
English: if in WRA
Welsh: os yw'r hawliad yn annigonol neu'n ormodol ym marn ACC
English: (3) In the case of an enquiry into an amendment of a claim
Welsh: (3) Yn achos ymholiad i ddiwygiad o hawliad
English: The claimant may ma
Welsh: Caiff yr hawlydd wneud cais i'r tribiwnlys am gyfarwyddyd bod hysbysiad cau i'w ddyroddi o fewn cyfnod penodedig.
English: The tribunal must give a direction unless satisfied that WRA has reasonable grounds for not issuing a closure notice within the specified period.
Welsh: Rhaid i'r tribiwnlys roi cyfarwyddyd oni bai ei fod yn fodlon bod gan ACC seiliau rhesymol dros beidio a dyroddi hysbysiad cau o fewn y cyfnod penodedig.
English: (1) Within 30 days after the day on which a notice under section 75 (2) (b) is issued WRA must give effect to the amendment by ma
Welsh: (1) Rhaid i ACC
English: by way of assessment on the claimant
Welsh: ar ffurf asesiad o'r hawlydd
English: by discharge or repayment of devolved tax.
Welsh: drwy ad-dalu treth ddatganoledig neu ryddhau'r hawlydd ohoni.
English: (2) An assessment made under subsection (1) is not out of time if it is made within the time mentioned in that subsection.
Welsh: (2) Nid yw asesiad a wneir o dan is-adran (1) oddi allan i'r cyfnod os caiff ei wneud o fewn y cyfnod a grybwyllir yn yr is-adran honno.
English: A claim under section 62 or 63 must be made within the period of 4 years beginning with the day after the filing date for the tax return to which the payment by way of devolved tax
Welsh: Rhaid i hawliad o dan adran 62 neu 63 gael ei wneud o fewn y cyfnod o 4 blynedd sy'n dechrau a'r diwrnod ar 6l dyddiad ffeilio'r ffurflen dreth y mae'r taliad ar ffurf treth ddatganoledig
English: (1) This section is about the application of section 63 in a case where either
Welsh: (1) Mae'r adran hon yn ymwneud a chymhwyso adran 63 mewn achos pan fo naill ai
English: (in a case falling within section 63 (1) (a the person paid the amount in question in the capacity of a partner in a partnership
Welsh: (mewn achos sy'n dod o fewn adran 63 (1) (a y person wedi talu'r swm o dan sylw yn rhinwedd y ffaith ei fod yn bartner mewn partneriaeth
English: (in a case falling within section 63 (1) (b the assessment was made on
Welsh: (mewn achos sy'n dod o fewn adran 63 (1) (b yr asesiad wedi ei wneud o'r person yn y rhinwedd honno
English: (2) In such a case
Welsh: (2) Mewn achos o'r fath
English: (3) The relevant persons are the persons who would have been liable as partners to pay the amount in question had the payment been due or (in a case falling within section 63 (1) (b had the assessment or determination been correctly made.
Welsh: (3) Y personau perthnasol yw'r personau a fyddai wedi bod yn agored fel partneriaid i dalu'r swm o dan sylw pe byddai'r taliad wedi bod yn ddyledus neu (mewn achos sy'n dod o fewn adran 63 (1) (b pe byddai'r asesiad neu'r dyfarniad wedi ei wneud yn gywir.
English: a claim is made under section 63
Welsh: pan wneir hawliad o dan adran 63
English: the grounds for giving effect to the claim also provide grounds for a WRA assessment on the claimant in respect of the devolved tax
Welsh: pan fo'r seiliau ar gyfer rhoi effaith i'r hawliad hefyd yn rhoi seiliau ar gyfer asesiad ACC o'r hawlydd mewn perthynas a'r dreth ddatganoledig
English: such an assessment could be made but for a relevant restriction.
Welsh: pe gellid gwneud asesiad o'r fath oni bai am gyfyngiad perthnasol.
English: (2) In a case falling within section 79 (1) (a) or (b)
Welsh: (2) Mewn achos sy'n dod o fewn adran 79 (1) (a) neu (b)
English: (3) The following are relevant restrictions
Welsh: (3) Mae'r canlynol yn gyfyngiadau perthnasol
English: the end of a time limit for ma
Welsh: terfyn amser ar gyfer gwneud asesiad ACC yn dod i ben.
English: (4) Where this section applies
Welsh: (4) Pan fo'r adran hon yn gymwys
English: the relevant restrictions are to be disregarded
Welsh: mae'r cyfyngiadau perthnasol i'w diystyru
English: the WRA assessment is not out of time if it is made before the final determination of the claim.
Welsh: nid yw asesiad ACC oddi allan i'r cyfnod os caiff ei wneud cyn dyfarnu'n derfynol ar yr hawliad.
English: (5) A claim is not finally determined until
Welsh: (5) Nid yw hawliad wedi ei ddyfarnu'n derfynol
English: the amount to which it relates
Welsh: hyd na ellir amrywio'r swm y mae'n berthnasol iddo mwyach
English: (1) In section 63 (1) (a)
Welsh: (1) Mae'r cyfeiriad yn adran 63 (1) (a) at swm o dreth ddatganoledig a dalwyd gan berson yn cynnwys swm a dalwyd gan berson o dan setliad contract mewn cysylltiad a threth ddatganoledig y credwyd ei bod yn daladwy.
English: (2) The following provisions apply if the person who paid the amount under the contract settlement (
Welsh: (2) Mae'r darpariaethau a ganlyn yn gymwys os nad yr un person yw'r person a dalodd y swm o dan y setliad contract (
English: (3) In relation to a claim under section 63 in respect of that amount
Welsh: (3) Mewn perthynas a hawliad o dan adran 63 mewn cysylltiad a'r swm hwnnw
English: the references to the claimant in section 67 (5)
Welsh: mae'r cyfeiriadau at yr hawlydd yn adran 67 (5)
English: the references to the claimant in sections 67 (9) and 80 (1) (b) have effect as if they were references to the taxpayer.
Welsh: mae'r cyfeiriadau at yr hawlydd yn adrannau 67 (9) a 80 (1) (b) yn cael effaith fel pe baent yn gyfeiriadau at y trethdalwr.
English: (4) In relation to a claim under section 63 in respect of that amount
Welsh: (4) Mewn perthynas a hawliad o dan adran 63 mewn cysylltiad a'r swm hwnnw
English: (5) Where the grounds for giving effect to a claim by the payer in respect of the amount also provide grounds for a WRA assessment on the taxpayer in respect of the devolved tax
Welsh: (5) Pan fo'r seiliau dros roi effaith i hawliad gan y talwr mewn cysylltiad a'r swm hefyd yn rhoi seiliau ar gyfer asesiad ACC o'r trethdalwr mewn cysylltiad a'r dreth ddatganoledig