techiaith/legislation-gov-uk_en-cy huggingface dataset:
Where, by failing to make the tax return, the person deliberately withholds information which would enable or assist WRA to assess the person's liability to a devolved tax, the penalty is the greater of -
Pan fo'r person, drwy fethu â dychwelyd y ffurflen dreth, yn atal yn fwriadol wybodaeth a fyddai'n galluogi neu'n cynorthwyo ACC i asesu rhwymedigaeth y person i dreth ddatganoledig, y gosb yw'r mwyaf o -
100% of the amount of the devolved tax to which the person would have been liable if the tax return had been made, and
100% o swm y dreth ddatganoledig y byddai'r person wedi bod yn agored i'w dalu pe byddai'r ffurflen dreth wedi ei dychwelyd, a
In any case not falling within subsection (2), the penalty is the greater of -
Mewn unrhyw achos nad yw'n dod o fewn is-adran (2), y gosb yw'r mwyaf o'r canlynol⁠ -
121 Reduction in penalty for failure to make tax return: disclosure
121 Gostwng cosb am fethu â dychwelyd ffurflen dreth: datgelu
WRA may reduce a penalty under section 118, 119 or 120 if the person discloses information which has been withheld as a result of a failure to make a tax return ("relevant information").
Caiff ACC ostwng cosb o dan adran 118, 119 neu 120 os yw'r person yn datgelu gwybodaeth sydd wedi ei hatal o ganlyniad i fethiant i ddychwelyd ffurflen dreth ("gwybodaeth berthnasol").
A person discloses relevant information by -
Mae person yn datgelu gwybodaeth berthnasol drwy -
giving WRA reasonable help in quantifying any devolved tax unpaid by reason of the information having been withheld, and
rhoi cymorth rhesymol i ACC feintioli unrhyw dreth ddatganoledig nas talwyd oherwydd i'r wybodaeth gael ei hatal, ac
allowing WRA access to records for the purpose of checking how much devolved tax is so unpaid.
caniatáu i ACC weld cofnodion at ddiben gwirio faint o dreth ddatganoledig nas talwyd fel hyn.
is "unprompted" if made at a time when the person making the disclosure has no reason to believe that WRA has discovered or is about to discover the relevant information, and
yn "ddigymell" os gwneir hynny ar adeg pan nad oes gan y person sy'n datgelu unrhyw reswm i gredu bod ACC wedi darganfod yr wybodaeth berthnasol neu ei fod ar fin ei darganfod, a
Penalty for failure to pay tax
Cosb am fethu â thalu treth
122 Penalty for failure to pay tax
122 Cosb am fethu â thalu treth
A person is liable to a penalty if the person fails to pay, on or before the penalty date, an amount of devolved tax which is payable by that person.
Mae person yn agored i gosb os yw'r person yn methu â thalu, ar y dyddiad cosbi neu cyn hynny, swm o dreth ddatganoledig sy'n daladwy gan y person hwnnw.
The "penalty date," in relation to an amount of devolved tax which is payable, is the date specified in an enactment as the date on or before which the amount must be paid.
Y "dyddiad cosbi", mewn perthynas â swm o dreth ddatganoledig sy'n daladwy, yw'r dyddiad a bennir mewn deddfiad fel y dyddiad y mae'n rhaid talu'r swm arno neu cyn hynny.
The penalty under this section is the percentage of the amount of unpaid devolved tax which is specified by an enactment as the amount of the penalty in the relevant circumstances.
Y gosb o dan yr adran hon yw canran y swm o dreth ddatganoledig nas talwyd a bennir mewn deddfiad fel swm y gosb o dan yr amgylchiadau perthnasol.
123 Suspension of penalty for failure to pay tax during currency of agreement for deferred payment
123 Gohirio cosb am fethu â thalu treth pan fo cytundeb cyfredol i ohirio taliad
a person by whom an amount of devolved tax is payable has made a request to WRA, on or before the penalty date, to defer payment of the amount, and
os yw person y mae swm o dreth ddatganoledig yn daladwy ganddo wedi gwneud cais i ACC, ar y dyddiad cosbi neu cyn hynny, i ohirio talu'r swm, a
If the person would (apart from this subsection) become liable, between the day on which the person makes the request and the end of the deferral period, to a penalty for failing to pay the amount, the person is not liable to that penalty.
Pe byddai'r person (ar wahân i'r is-adran hon), rhwng y dyddiad y mae'r person yn gwneud y cais a diwedd y cyfnod gohirio, yn dod yn agored i gosb am fethu â thalu'r swm, nid yw'r person yn agored i'r gosb honno.
But if -
Ond -
the person breaks the agreement, and
os yw'r person yn torri'r cytundeb, a
WRA issues a notice to the person specifying any penalty to which the person would be liable apart from subsection (2),
os yw ACC yn dyroddi hysbysiad i'r person yn pennu unrhyw gosb y byddai'r person yn agored iddi ar wahân i is-adran (2),
the person becomes liable to that penalty on the day on which the notice is issued.
daw'r person yn agored i'r gosb honno ar y diwrnod y dyroddir yr hysbysiad.
A person breaks an agreement if -
Mae person yn torri cytundeb -
the person fails to pay the amount in question when the deferral period ends, or
os yw'r person yn methu â thalu'r swm o dan sylw pan ddaw'r cyfnod gohirio i ben, neu
the deferral is subject to a condition (including a condition that part of the amount be paid during the deferral period) and the person fails to comply with it.
os yw'r gohirio yn ddarostyngedig i amod (gan gynnwys amod bod rhan o'r swm i'w thalu yn ystod y cyfnod gohirio) ac nad yw'r person yn cydymffurfio â'r amod hwnnw.
If the agreement mentioned in subsection (1) is varied at any time by a further agreement between the person and WRA, this section applies from that time to the agreement as varied.
Os caiff y cytundeb a grybwyllir yn is-adran (1) ei amrywio ar unrhyw adeg drwy gytundeb pellach rhwng y person ac ACC, mae'r adran hon yn gymwys o'r adeg honno i'r cytundeb fel y'i hamrywiwyd.
Penalties under Chapter 2: general
Cosbau o dan Bennod 2: cyffredinol
124 Interaction of penalties
124 Cydarwaith cosbau
Where a person is liable to more than one penalty under sections 118 to 120 which is determined by reference to a liability to a devolved tax, the aggregate of the amounts of those penalties must not exceed 100% of the liability to the devolved tax.
Pan fo person yn agored i fwy nag un gosb o dan adrannau 118 i 120 a bennir drwy gyfeirio at rwymedigaeth i dreth ddatganoledig, ni chaiff y symiau hynny, gyda'i gilydd, fod yn fwy na 100% o'r rhwymedigaeth i'r dreth ddatganoledig.
Where a person is liable to -
Pan fo person yn agored i -
a penalty under this Chapter which is determined by reference to a liability to a devolved tax, and
cosb o dan y Bennod hon a bennir drwy gyfeirio at rwymedigaeth i dreth ddatganoledig, a
any other penalty (other than a penalty under this Chapter) which is determined by reference to the same liability to a devolved tax,
unrhyw gosb arall (ac eithrio cosb o dan y Bennod hon) a bennir drwy gyfeirio at yr un rhwymedigaeth i dreth ddatganoledig,
the amount of the penalty under this Chapter is to be reduced by the amount of that other penalty.
mae swm y gosb o dan y Bennod hon i'w ostwng gan swm y gosb arall honno.
125 Special reduction in penalty under Chapter 2
125 Gostyngiad arbennig i'r gosb o dan Bennod 2
ability to pay, or
y gallu i dalu, na
the fact that a potential loss of revenue from one person is balanced by a potential over-payment by another.
y ffaith fod y posibilrwydd o golli refeniw gan un person yn cael ei wrthbwyso gan ordaliad posibl gan berson arall.
In this section a reference to a penalty include a reference to any interest in relation to a penalty.
Yn yr adran hon mae cyfeiriad at gosb yn cynnwys cyfeiriad at unrhyw log mewn perthynas â chosb.
126 Reasonable excuse for failure to make tax return or pay tax
126 Esgus rhesymol dros fethu â dychwelyd ffurflen dreth neu dalu treth
If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to make a tax return, the person is not liable to a penalty under sections 118 to 120 in relation to the failure.
Os yw person yn bodloni ACC neu (drwy apêl) y tribiwnlys bod esgus rhesymol dros fethu â dychwelyd ffurflen dreth, nid yw'r person yn agored i gosb o dan adrannau 118 i 120 mewn perthynas â'r methiant.
If a person satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for a failure to pay a devolved tax, the person is not liable to a penalty under section 122 in relation to the failure.
Os yw person yn bodloni ACC neu (drwy apêl) y tribiwnlys bod esgus rhesymol dros fethu â thalu treth ddatganoledig, nid yw'r person yn agored i gosb o dan adran 122 mewn perthynas â'r methiant.
For the purposes of subsections (1) and (2) -
At ddibenion is-adrannau (1) a (2) -
where a person relies on another person to do anything, that is not a reasonable excuse unless the first person took reasonable care to avoid the failure;
pan fo person yn dibynnu ar berson arall i wneud unrhyw beth, nid yw hynny'n esgus rhesymol oni bai bod y person cyntaf wedi cymryd gofal rhesymol i osgoi'r methiant;
where a person had a reasonable excuse for the failure but the excuse has ceased, the person is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.
os oedd gan berson esgus rhesymol am y methiant ond bod yr esgus wedi dod i ben, mae'r person i'w drin fel pe bai wedi parhau i fod â'r esgus os caiff y methiant ei gywiro heb oedi afresymol ar ôl i'r esgus ddod i ben.
127 Assessment of penalties under Chapter 2
127 Asesu cosbau o dan Bennod 2
issue notice to the person of the penalty assessed, and
dyroddi hysbysiad i'r person o'r gosb a aseswyd, ac
state in the notice the period or transaction in respect of which the penalty has been assessed.
datgan yn yr hysbysiad y cyfnod neu'r trafodiad yr aseswyd y gosb mewn perthynas ag ef.
An assessment of a penalty under this Chapter may be combined with an assessment to a devolved tax.
Caniateir cyfuno asesiad o gosb o dan y Bennod hon ac asesiad ar gyfer treth ddatganoledig.
A supplementary assessment may be made in respect of a penalty under section 119 or 120 if an earlier assessment operated by reference to an underestimate of the amount of devolved tax to which a person would have been liable if a tax return had been made.
Caniateir gwneud asesiad atodol mewn cysylltiad â chosb o dan adrannau 119 neu 120 os oedd asesiad cynharach yn gweithredu drwy gyfeirio at danamcangyfrif o swm y dreth ddatganoledig y byddai person wedi bod yn agored i'w dalu pe byddai wedi dychwelyd ffurflen dreth.
an assessment in respect of a penalty under section 119 or 120 is based on the amount of devolved tax to which a person would have been liable if a tax return had been made, and
asesiad mewn cysylltiad â chosb o dan adrannau 119 neu 120 yn seiliedig ar swm y dreth ddatganoledig y byddai person wedi bod yn agored i'w dalu pe byddai wedi dychwelyd ffurflen dreth, a
WRA may issue a notice to the person liable to the penalty amending the assessment so that it is based on the correct amount.
caiff ACC ddyroddi hysbysiad i'r person sy'n agored i'r gosb yn diwygio'r asesiad fel ei fod yn seiliedig ar y swm cywir.
A supplementary assessment may be made in respect of a penalty under section 122 if an earlier assessment operated by reference to an underestimate of the amount of devolved tax which was payable.
Caniateir gwneud asesiad atodol mewn cysylltiad â chosb o dan adran 122 os oedd asesiad cynharach yn gweithredu drwy gyfeirio at danamcangyfrif o swm y dreth ddatganoledig a oedd yn daladwy.
If an assessment in respect of a penalty under section 122 is based on an amount of tax payable that is found by WRA to be excessive, WRA may issue a notice to the person liable to the penalty amending the assessment so that it is based on the correct amount.
Os yw asesiad mewn cysylltiad â chosb o dan adran 122 yn seiliedig ar swm o dreth sy'n daladwy y mae ACC yn darganfod ei fod yn ormodol, caiff ACC ddyroddi hysbysiad i'r person sy'n agored i'r gosb yn diwygio'r asesiad fel ei fod yn seiliedig ar y swm cywir.
An amendment made under subsection (4) or (6) -
O ran diwygiad a wneir o dan is-adran (4) neu (6) -
does not affect when the penalty must be paid, and
nid yw'n effeithio ar ba bryd y mae'n rhaid talu'r gosb, a
128 Time limit for assessment of penalties under Chapter 2
128 Terfyn amser ar gyfer asesu cosbau o dan Bennod 2
An assessment of a penalty under this Chapter in respect of any amount must be made on or before the later of date A and (where it applies) date B.
Rhaid asesu cosb o dan y Bennod hon mewn cysylltiad ag unrhyw swm ar neu cyn y diweddaraf o ddyddiad A a (pan fo'n gymwys) dyddiad B.
Date A is the last day of the period of 2 years beginning with -
Dyddiad A yw diwrnod olaf y cyfnod o 2 flynedd sy'n dechrau -
in the case of failure to make a tax return, the filing date, or
yn achos methiant i ddychwelyd ffurflen dreth, â'r dyddiad ffeilio, neu
in the case of failure to pay a devolved tax, the penalty date.
yn achos methiant i dalu treth ddatganoledig, â'r dyddiad cosbi.
Date B is the last day of the period of 12 months beginning with -
Dyddiad B yw diwrnod olaf y cyfnod o 12 mis sy'n dechrau -
in the case of a failure to make a tax return -
yn achos methiant i ddychwelyd ffurflen dreth -
the end of the appeal period for the assessment of the amount of devolved tax to which a person would have been liable if the tax return had been made, or
â diwedd y cyfnod apelio ar gyfer yr asesiad o swm y dreth ddatganoledig y byddai person wedi bod yn agored i'w dalu pe byddai'r ffurflen dreth wedi ei dychwelyd, neu
if there is no such assessment, the date on which that liability is ascertained or it is ascertained that the liability is nil;
os nad oes asesiad o'r fath, â'r dyddiad y caiff y rhwymedigaeth honno ei chanfod neu'r dyddiad y canfyddir mai dim yw'r rhwymedigaeth;
in the case of a failure to pay a devolved tax -
yn achos methiant i dalu treth ddatganoledig -
the end of the appeal period for the assessment of the amount of devolved tax in respect of which the penalty is assessed, or
â diwedd y cyfnod apelio ar gyfer yr asesiad o swm y dreth ddatganoledig yr asesir y gosb mewn cysylltiad ag ef, neu
if there is no such assessment, the date on which that amount of devolved tax is ascertained.
os nad oes asesiad o'r fath, â'r dyddiad y canfyddir y swm hwnnw o dreth ddatganoledig.
In subsection (2) (b), "penalty date" has the meaning given by section 122 (2).
Yn is-adran (2) (b), mae i "dyddiad cosbi" yr ystyr a roddir gan adran 122 (2).
In subsection (3) (a) and (b), "appeal period" means the later of the following periods -
Yn is-adran (3) (a) a (b), ystyr "cyfnod apelio" yw'r diweddaraf o'r cyfnodau a ganlyn -
CHAPTER 3 PENALTIES FOR INACCURACIES
PENNOD 3 COSBAU AM ANGHYWIRDEBAU
Penalties for inaccuracies in documents
Cosbau am anghywirdebau mewn dogfennau
conditions 1 and 2 are satisfied.
amodau 1 a 2 wedi eu bodloni.
Condition 1 is that the document contains an inaccuracy which amounts to, or leads to -
Amod 1 yw bod y ddogfen yn cynnwys anghywirdeb sy'n gyfystyr â'r canlynol, neu'n arwain at y canlynol -
Condition 2 is that the inaccuracy was deliberate or careless on the person's part.
Amod 2 yw bod yr anghywirdeb yn fwriadol neu'n ddiofal ar ran y person.
An inaccuracy is careless on a person's part if it is due to the person's failure to take reasonable care.
Mae anghywirdeb yn ddiofal ar ran person os gellir ei briodoli i fethiant y person i gymryd gofal rhesymol.
An inaccuracy which was neither deliberate nor careless on a person's part when the document was given is to be treated as careless if the person -
Mae anghywirdeb nad oedd yn fwriadol nac yn ddiofal ar ran person pan roddwyd y ddogfen i'w drin fel un diofal -
discovered the inaccuracy at some later time, and
os darganfu'r person yr anghywirdeb yn ddiweddarach, a
Where a document contains more than one inaccuracy in respect of which conditions 1 and 2 are satisfied, the person is liable to a penalty for each such inaccuracy.
Pan fo dogfen yn cynnwys mwy nag un anghywirdeb y bodlonir amodau 1 a 2 mewn cysylltiad â hwy, mae'r person yn agored i gosb am bob anghywirdeb o'r fath.
130 Amount of penalty for inaccuracy in document given to WRA
130 Swm y gosb am anghywirdeb mewn dogfen a roddir i ACC
The penalty for a deliberate inaccuracy is 100% of the potential lost revenue.
Y gosb am anghywirdeb bwriadol yw 100% o'r refeniw posibl a gollir.
The penalty for a careless inaccuracy is 30% of the potential lost revenue.
Y gosb am anghywirdeb diofal yw 30% o'r refeniw posibl a gollir.
131 Suspension of penalty for careless inaccuracy
131 Gohirio cosb am anghywirdeb diofal
WRA may suspend all or part of a penalty for a careless inaccuracy under section 129 by issuing a notice to the person liable to the penalty.
Caiff ACC ohirio cosb gyfan neu ran o gosb am anghywirdeb diofal o dan adran 129 drwy ddyroddi hysbysiad i'r person sy'n agored i'r gosb.
what part of the penalty is to be suspended,
pa ran o'r gosb sydd i'w gohirio,
a period of suspension not exceeding 2 years, and
cyfnod gohirio nad yw'n hwy na 2 flynedd, ac
conditions of suspension to be complied with by the person.
amodau gohirio y mae'n rhaid i'r person gydymffurfio â hwy.
WRA may suspend all or part of a penalty only if compliance with a condition of suspension would help the person to avoid becoming liable to further penalties under section 129 for careless inaccuracy.
Ni chaiff ACC ohirio cosb gyfan neu ran o gosb oni fyddai cydymffurfio ag amod gohirio yn helpu'r person i osgoi dod yn agored i gosbau pellach o dan adran 129 am anghywirdeb diofal.
A condition of suspension may specify -
Caiff amod gohirio bennu -
action to be taken, and
cam sydd i'w gymryd, a
a period within which it must be taken.
cyfnod ar gyfer cymryd y cam hwnnw.
At the end of the period of suspension -
Pan ddaw'r cyfnod gohirio i ben -
if the person satisfies WRA that the conditions of suspension have been complied with, the suspended penalty or part is cancelled, and
os yw'r person yn bodloni ACC y cydymffurfiwyd â'r amodau gohirio, caiff y gosb neu'r rhan a ohiriwyd ei chanslo, a
otherwise, the suspended penalty or part becomes payable.
fel arall, daw'r gosb neu'r rhan a ohiriwyd yn daladwy.
If, during the period of suspension of all or part of a penalty payable under section 129, the person becomes liable to another penalty under that section, the suspended penalty or part becomes payable.
Os yw'r person, yn ystod cyfnod gohirio cosb gyfan neu ran o gosb sy'n daladwy o dan adran 129, yn dod yn agored i gosb arall o dan yr adran honno, daw'r gosb neu'r rhan a ohiriwyd yn daladwy.
132 Penalty for deliberate inaccuracy in document given to WRA by another person
132 Cosb am anghywirdeb bwriadol mewn dogfen a roddir i ACC gan berson arall
A person (referred to in this section as "person A") is liable to a penalty where -
Mae person (y cyfeirir ato yn yr adran hon fel "person A") yn agored i gosb pan fo -
the document contains a relevant inaccuracy, and
y ddogfen yn cynnwys anghywirdeb perthnasol, ac
the inaccuracy was attributable -
yr anghywirdeb i'w briodoli -
to person A deliberately supplying false information to the other person (whether directly or indirectly), or
i berson A yn darparu gwybodaeth ffug i'r person arall yn fwriadol (boed yn uniongyrchol neu'n anuniongyrchol), neu
to person A deliberately withholding information from the other person,
i berson A yn atal gwybodaeth yn fwriadol rhag y person arall,
with the intention of the document containing the inaccuracy.
gyda'r bwriad bod y ddogfen yn cynnwys yr anghywirdeb.
A "relevant inaccuracy" is an inaccuracy which amounts to, or leads to -
Mae "anghywirdeb perthnasol" yn anghywirdeb sy'n gyfystyr ag, neu'n arwain at -
Person A is liable to a penalty under this section in respect of an inaccuracy whether or not the other person is liable to a penalty under section 129 in respect of the same inaccuracy.
Mae person A yn agored i gosb o dan yr adran hon mewn cysylltiad ag anghywirdeb pa un a yw'r person arall yn agored i gosb ai peidio o dan adran 129 mewn perthynas â'r un anghywirdeb.
The penalty payable under this section is 100% of the potential lost revenue.
Y gosb sy'n daladwy o dan yr adran hon yw 100% o'r refeniw posibl a gollir.
In deciding what steps (if any) were reasonable, WRA must consider whether the person knew, or should have known, about the under-assessment.
Wrth benderfynu pa gamau (os o gwbl) a oedd yn rhesymol, rhaid i ACC ystyried pa un a wyddai'r person am y tanasesiad, neu a ddylai fod wedi gwybod amdano.
The penalty payable under this section is 30% of the potential lost revenue.
Y gosb sy'n daladwy o dan yr adran hon yw 30% o'r refeniw posibl a gollir.
"WRA assessment" includes a determination made by WRA under section 52, and
mae "asesiad ACC" yn cynnwys dyfarniad a wnaed gan ACC o dan adran 52, a
Potential lost revenue
Refeniw posibl a gollir
134 Meaning of "potential lost revenue"
134 Ystyr "refeniw posibl a gollir"
In this Chapter, "potential lost revenue" has the meaning given by sections 135 to 138.
Yn y Bennod hon, mae i "refeniw posibl a gollir" yr ystyr a roddir gan adrannau 135 i 138.
135 Potential lost revenue: normal rule
135 Refeniw posibl a gollir: y rheol arferol
The "potential lost revenue" in respect of -
Y "refeniw posibl a gollir" mewn cysylltiad ag -
an inaccuracy in a document (including an inaccuracy attributable to a supply of false information or withholding of information), or
anghywirdeb mewn dogfen (gan gynnwys anghywirdeb sydd i'w briodoli i ddarparu gwybodaeth ffug neu atal gwybodaeth), neu
is the additional amount payable in respect of a devolved tax as a result of correcting the inaccuracy or under-assessment.
yw'r swm ychwanegol sy'n daladwy mewn cysylltiad â threth ddatganoledig o ganlyniad i gywiro'r anghywirdeb neu'r tanasesiad.
The reference in subsection (1) to the additional amount payable includes a reference to -
Mae'r cyfeiriad yn is-adran (1) at y swm ychwanegol sy'n daladwy yn cynnwys cyfeiriad at -
an amount payable to WRA having been erroneously paid by way of repayment of devolved tax, and
swm sy'n daladwy i ACC wedi iddo gael ei dalu drwy gamgymeriad ar ffurf ad-daliad o dreth ddatganoledig, a
136 Potential lost revenue: multiple errors
136 Refeniw posibl a gollir: camgymeriadau lluosog
Where a person is liable to a penalty under section 129 in respect of more than one inaccuracy, and the calculation of potential lost revenue under section 135 in respect of each inaccuracy depends on the order in which they are corrected, careless inaccuracies are to be taken to be corrected before deliberate inaccuracies.
Pan fo person yn agored i gosb o dan adran 129 mewn cysylltiad â mwy nag un anghywirdeb, a bod y cyfrifiad o'r refeniw posibl a gollir o dan adran 135 mewn cysylltiad â phob anghywirdeb yn dibynnu ar y drefn y cânt eu cywiro, dylid cymryd bod anghywirdebau diofal yn cael eu cywiro cyn anghywirdebau bwriadol.
In calculating potential lost revenue where a person is liable to a penalty under section 129 in respect of one or more understatements in one or more documents relating to a tax period or transaction, account must be taken of any overstatements in any document given by the person which relate to the same tax period or transaction.
Wrth gyfrifo refeniw posibl a gollir pan fo person yn agored i gosb o dan adran 129 mewn cysylltiad ag un neu ragor o danddatganiadau mewn un neu ragor o ddogfennau sy'n ymwneud â chyfnod treth neu drafodiad, rhaid rhoi ystyriaeth i unrhyw orddatganiadau mewn unrhyw ddogfen a roddwyd gan y person sy'n ymwneud â'r un cyfnod treth neu drafodiad.
"understatement" means an inaccuracy that meets condition 1 in section 129, and
ystyr "tanddatganiad" yw anghywirdeb sy'n bodloni amod 1 yn adran 129, a
"overstatement" means an inaccuracy that does not meet that condition.
ystyr "gorddatganiad" yw anghywirdeb nad yw'n bodloni'r amod hwnnw.
understatements in respect of which the person is not liable to a penalty,
tanddatganiadau nad yw'r person yn agored i gosb mewn cysylltiad â hwy,