techiaith/legislation-gov-uk_en-cy huggingface dataset:
In calculating, for the purposes of a penalty under section 129, potential lost revenue in respect of a document given by or on behalf of a person, no account is to be taken of the fact that a potential loss of revenue from a person is or may be balanced by a potential overpayment by another person (except to the extent that an enactment requires a person's liability to a devolved tax to be adjusted by reference to another person's liability to a devolved tax).
Wrth gyfrifo, at ddibenion cosb o dan adran 129, refeniw posibl a gollir mewn cysylltiad â dogfen a roddwyd gan berson neu ar ran person, ni ddylid ystyried y ffaith fod refeniw posibl a gollir gan berson i'w wrthbwyso, neu y caniateir ei wrthbwyso, gan ordaliad posibl gan berson arall (ac eithrio i'r graddau y mae deddfiad yn ei gwneud yn ofynnol bod rhwymedigaeth person i dreth ddatganoledig yn cael ei haddasu drwy gyfeirio at rwymedigaeth person arall i dreth ddatganoledig).
137 Potential lost revenue: losses
137 Refeniw posibl a gollir: colledion
Where an inaccuracy has the result that a loss is wrongly recorded for the purposes of a devolved tax and the loss has been wholly used to reduce the amount payable in respect of that tax, the potential lost revenue is calculated in accordance with section 135.
Pan fo anghywirdeb yn arwain at gofnodi colled yn anghywir at ddibenion treth ddatganoledig a bod y golled wedi ei defnyddio'n llwyr i ostwng y swm sy'n daladwy mewn cysylltiad â'r dreth honno, cyfrifir y refeniw posibl a gollir yn unol ag adran 135.
Where an inaccuracy has the result that a loss is wrongly recorded for the purposes of a devolved tax and the loss has not been wholly used to reduce the amount payable in respect of that tax, the potential lost revenue is -
Pan fo anghywirdeb yn arwain at gofnodi colled yn anghywir at ddibenion treth ddatganoledig ac nad yw'r golled wedi ei defnyddio'n llwyr i ostwng y swm sy'n daladwy mewn cysylltiad â'r dreth honno, y refeniw posibl a gollir yw -
the potential lost revenue calculated in accordance with section 135 in respect of any part of the loss that has been used to reduce the amount payable in respect of that tax, plus
y refeniw posibl a gollir wedi ei gyfrifo yn unol ag adran 135 mewn cysylltiad ag unrhyw ran o'r golled a ddefnyddiwyd i ostwng y swm sy'n daladwy mewn cysylltiad â'r dreth honno, ynghyd â
10% of any part that has not.
10% o unrhyw ran nas defnyddiwyd.
Subsections (1) and (2) apply both -
Mae is-adrannau (1) a (2) yn gymwys i'r canlynol fel ei gilydd -
to a case where no loss would have been recorded but for the inaccuracy, and
achos pan na fyddai unrhyw golled wedi ei chofnodi oni bai am yr anghywirdeb, a
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).
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).
The potential lost revenue in respect of a loss is nil where, because of the nature of the loss or the circumstances of the person chargeable to the devolved tax, there is no reasonable prospect of the loss being used to support a claim to reduce any person's liability to that tax.
Mae'r refeniw posibl a gollir mewn cysylltiad â cholled yn ddim pan na fo unrhyw obaith rhesymol, oherwydd natur y golled neu amgylchiadau'r person y mae'r dreth ddatganoledig i'w chodi arno, y defnyddir y golled i gefnogi hawliad i ostwng rhwymedigaeth unrhyw berson i'r dreth honno.
Where an inaccuracy resulted in an amount of devolved tax being declared later than it should have been ("the delayed tax"), the potential lost revenue is -
Pan fo anghywirdeb wedi arwain at ddatgan swm o dreth ddatganoledig yn hwyrach nag y dylid ("y dreth oediedig"), y refeniw posibl a gollir yw -
a percentage of the delayed tax, for each period of delay of less than a year, equating to 5% per year.
canran o'r dreth oediedig, ar gyfer pob cyfnod oedi o lai na blwyddyn, sy'n cyfateb i 5% y flwyddyn.
This section does not apply to a case to which section 137 applies.
Nid yw'r adran hon yn gymwys i achos y mae adran 137 yn gymwys iddo.
Penalties under Chapter 3: general
Cosbau o dan Bennod 3: cyffredinol
139 Reduction in penalty under Chapter 3 for disclosure
139 Gostwng cosb o dan Bennod 3 am ddatgelu
WRA may reduce a penalty payable under this Chapter where a person makes a qualifying disclosure.
Caiff ACC ostwng cosb sy'n daladwy o dan y Bennod hon pan fo person yn gwneud datgeliad cymwys.
A "qualifying disclosure" means disclosure of -
Ystyr "datgeliad cymwys" yw datgelu -
an inaccuracy which is relevant to a person's liability to a devolved tax,
anghywirdeb sy'n berthnasol i rwymedigaeth person i dreth ddatganoledig,
a supply of false information, or withholding of information, which is relevant to a person's liability to a devolved tax, or
bod gwybodaeth ffug wedi ei darparu, neu wybodaeth wedi ei hatal, sy'n berthnasol i rwymedigaeth person i dreth ddatganoledig, neu
A person makes a qualifying disclosure by -
Mae person yn gwneud datgeliad cymwys drwy -
the inaccuracy attributable to the supply of false information or withholding of information, or
yr anghywirdeb sydd i'w briodoli i ddarparu gwybodaeth ffug neu gelu gwybodaeth, neu
the inaccuracy attributable to the supply of false information or withholding of information, or
yr anghywirdeb sydd i'w briodoli i ddarparu gwybodaeth ffug neu atal gwybodaeth, neu
is fully corrected.
yn cael ei gywiro'n llawn.
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 inaccuracy, the supply of false information or withholding of information, or the under-assessment, and
yn "ddigymell" os caiff ei wneud ar adeg pan nad oes gan y person sy'n datgelu unrhyw reswm i gredu bod ACC wedi darganfod neu ar fin darganfod yr anghywirdeb, bod gwybodaeth ffug wedi ei darparu neu bod gwybodaeth wedi ei hatal, neu'r tanasesiad, a
140 Special reduction in penalty under Chapter 3
140 Gostyngiad arbennig i gosb o dan Bennod 3
ability to pay, or
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 refeniw posibl a gollir gan un person yn cael ei wrthbwyso gan ordaliad posibl gan berson arall.
In this section, references to a penalty include references to any interest in relation to a penalty.
Yn yr adran hon, mae cyfeiriadau at gosb yn cynnwys cyfeiriadau at unrhyw log mewn perthynas â chosb.
141 Assessment of penalties under Chapter 3
141 Asesu cosbau o dan Bennod 3
issue a 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 relation to which the penalty has been assessed.
datgan yn yr hysbysiad ar gyfer pa gyfnod neu drafodiad yr aseswyd y gosb.
An assessment of a penalty under this Chapter may be combined with an assessment to devolved tax.
Caniateir cyfuno asesiad o gosb o dan y Bennod hon ac asesiad o dreth ddatganoledig.
An assessment of a penalty under section 129 or 132 must be made before the end of the period of 12 months beginning with -
Rhaid gwneud asesiad o gosb o dan adran 129 neu 132 cyn diwedd y cyfnod o 12 mis sy'n dechrau -
the end of the appeal period for the decision correcting the inaccuracy, or
â diwedd y cyfnod apelio ar gyfer y penderfyniad sy'n cywiro'r anghywirdeb, neu
if there is no assessment to the tax concerned as a result of that decision, the day on which the inaccuracy is corrected.
os nad oes asesiad o'r dreth o dan sylw o ganlyniad i'r penderfyniad hwnnw, â'r diwrnod y caiff yr anghywirdeb ei gywiro.
An assessment of a penalty under section 133 must be made before the end of the period of 12 months beginning with -
Rhaid gwneud asesiad o gosb o dan adran 133 cyn diwedd y cyfnod o 12 mis sy'n dechrau -
the end of the appeal period for the assessment of tax which corrected the understatement, or
â diwedd y cyfnod apelio ar gyfer yr asesiad treth a oedd yn cywiro'r tanddatganiad, neu
if there is no assessment correcting the understatement, the day on which the understatement is corrected.
os nad oes asesiad sy'n cywiro'r tanddatganiad, â'r diwrnod y caiff y tanddatganiad ei gywiro.
In subsections (3) and (4), "appeal period" means the later of the following periods -
Yn is-adrannau (3) a (4), ystyr "cyfnod apelio" yw'r diweddaraf o'r cyfnodau a ganlyn -
Subject to subsections (3) and (4), a supplementary assessment may be made in respect of a penalty under this Chapter if an earlier assessment operated by reference to an underestimate of the potential lost revenue.
Yn ddarostyngedig i is-adrannau (3) a (4), caniateir gwneud asesiad atodol mewn cysylltiad â chosb o dan y Bennod hon os oedd asesiad cynharach yn gweithredu drwy gyfeirio at danddatganiad o'r refeniw posibl a gollir.
142 Interpretation of Chapter 3
142 Dehongli Pennod 3
a reference to communicating information to WRA in any form and by any method (whether by post, fax, email, telephone or otherwise), and
cyfeiriad at gyfleu gwybodaeth i ACC ar unrhyw ffurf ac mewn unrhyw fodd (boed drwy'r post, ffacs, e-bost, ffôn neu fel arall), a
a reference to making a statement or declaration in a document;
cyfeiriad at wneud datganiad mewn dogfen;
a reference to making a tax return or doing anything in relation to a tax return includes a reference to amending a tax return or doing anything in relation to an amended tax return;
mae cyfeiriad at ddychwelyd ffurflen dreth neu at wneud unrhyw beth mewn perthynas â ffurflen dreth yn cynnwys cyfeiriad at ddiwygio ffurflen dreth neu at wneud unrhyw beth mewn perthynas â ffurflen dreth ddiwygiedig;
a reference to a loss includes a reference to a charge, expense, deficit and any other amount which may be available for, or relied on to claim, a deduction or relief;
mae cyfeiriad at golled yn cynnwys cyfeiriad at dâl, traul, diffyg ac unrhyw swm arall a all fod ar gael ar gyfer didyniad neu ymwared, neu y gellir dibynnu arno er mwyn hawlio didyniad neu ymwared;
CHAPTER 4 PENALTIES RELATING TO RECORD-KEEPING AND REIMBURSEMENT ARRANGEMENTS
PENNOD 4 COSBAU SY'N YMWNEUD Â CHADW COFNODION A THREFNIADAU TALU'N ÔL
Penalty for failure to keep and preserve records in connection with tax returns or claims
Cosb am fethu â chadw cofnodion mewn cysylltiad â ffurflenni neu hawliadau treth a'u storio'n ddiogel
143 Penalty for failure to keep and preserve records
143 Cosb am fethu â chadw cofnodion a'u storio'n ddiogel
A person who fails to comply with section 38 or 69 is liable to a penalty not exceeding £3,000.
Mae person sy'n methu â chydymffurfio ag adran 38 neu 69 yn agored i gosb heb fod yn fwy na £3,000.
But no penalty is incurred if WRA is satisfied that any facts that it reasonably requires to be proved, and which would have been proved by the records, are proved by other documentary evidence provided to it.
Ond nid oes unrhyw gosb i'w thalu os yw ACC yn fodlon bod unrhyw ffeithiau y mae'n rhesymol ofynnol ganddo iddynt gael eu profi, ac y byddai'r cofnodion wedi eu profi, yn cael eu profi gan dystiolaeth ddogfennol arall a ddarperir iddo.
144 Reasonable excuse for failure to keep and preserve records
144 Esgus rhesymol am fethu â chadw cofnodion a'u storio'n ddiogel
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, there is no liability to a penalty under section 143 in relation to the failure.
Os yw person sy'n methu â chydymffurfio ag adran 38 neu 69 yn bodloni ACC neu (drwy apêl) y tribiwnlys bod esgus rhesymol am y methiant, nid oes unrhyw rwymedigaeth i gosb o dan adran 143 mewn perthynas â'r methiant.
where the 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'r 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 the 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 y person 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.
145 Assessment of penalties under section 143
145 Asesu cosbau o dan adran 143
Where a person becomes liable to a penalty under section 143, WRA must -
Pan ddaw person yn agored i gosb o dan adran 143, rhaid i ACC -
issue notice to the person of the penalty assessed.
dyroddi hysbysiad i'r person o'r gosb a aseswyd.
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.
Rhaid gwneud asesiad o gosb o dan adran 143 o fewn y cyfnod o 12 mis sy'n dechrau â'r diwrnod y daeth ACC i gredu yn gyntaf bod y person wedi methu â chydymffurfio ag adran 38 neu 69.
CHAPTER 5 PENALTIES RELATING TO INVESTIGATIONS
PENNOD 5 COSBAU SY'N YMWNEUD AG YMCHWILIADAU
Penalties for failure to comply or obstruction
Cosbau am fethu â chydymffurfio neu am rwystro
146 Penalty for failure to comply with information notice or obstruction
146 Cosb am fethu â chydymffurfio â hysbysiad gwybodaeth neu am rwystro
This section applies to a person who -
Mae'r adran hon yn gymwys i berson -
fails to comply with an information notice,
sy'n methu â chydymffurfio â hysbysiad gwybodaeth,
deliberately obstructs WRA in the course of an inspection, or in the exercise of a power, that has been approved by the tribunal under section 108,
sy'n rhwystro ACC yn fwriadol yn ystod ymchwiliad, neu wrth iddo arfer pŵer, a gymeradwywyd gan y tribiwnlys o dan adran 108,
deliberately obstructs WRA in the exercise of its power under section 113 (3), or
sy'n rhwystro ACC yn fwriadol wrth iddo arfer ei bŵer o dan adran 113 (3), neu
fails to comply within a reasonable time with a requirement under section 113 (5).
sy'n methu â chydymffurfio o fewn cyfnod rhesymol â gofyniad o dan adran 113 (5).
The person is liable to a penalty of £300.
Mae'r person yn agored i gosb o £300.
The reference to a person who fails to comply with an information notice includes a person who conceals, destroys or otherwise disposes of (or arranges for the concealment, destruction or disposal of) a document in breach of section 114 or 115.
Mae'r cyfeiriad at berson sy'n methu â chydymffurfio â hysbysiad gwybodaeth yn cynnwys person sy'n celu, yn difa, neu fel arall yn cael gwared â dogfen (neu sy'n trefnu i'w chelu, i'w difa neu i gael gwared arni) yn groes i adran 114 neu 115.
147 Daily default penalty for failure to comply with information notice or obstruction
147 Cosb ddiofyn ddyddiol am fethu â chydymffurfio â hysbysiad gwybodaeth neu am rwystro
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.
Mae'r adran hon yn gymwys os yw'r methiant neu'r rhwystr a grybwyllir yn adran 146 (1) yn parhau ar ôl y diwrnod y dyroddir hysbysiad am gosb o dan adran 153 (1) (b) mewn cysylltiad â'r methiant neu'r rhwystr.
But this section does not apply if -
Ond nid yw'r adran hon yn gymwys -
the failure is in respect of a debtor contact notice, or
os yw'r methiant yn gysylltiedig â hysbysiad cyswllt dyledwr, neu
a decision relating to the penalty under section 146 in respect of the failure or obstruction is the subject of -
os yw penderfyniad sy'n ymwneud â'r gosb o dan adran 146 mewn cysylltiad â'r methiant neu'r rhwystr yn destun -
a review for which notice of the conclusions has not yet been issued, or
adolygiad nad yw hysbysiad am ei gasgliadau wedi ei ddyroddi hyd yma, neu
an appeal which has not yet been finally determined or withdrawn.
apêl nad yw wedi ei dyfarnu'n derfynol neu ei thynnu'n ôl hyd yma.
The person is liable to a further penalty or penalties not exceeding £60 for each day on which the failure or obstruction continues.
Mae'r person yn agored i gosb bellach neu gosbau pellach heb fod yn fwy na £60 am bob diwrnod y mae'r methiant neu'r rhwystr yn parhau.
148 Effect of extension of time limit for compliance
148 Effaith ymestyn y terfyn amser ar gyfer cydymffurfio
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.
Ni chyfyd rhwymedigaeth i gosb o dan adran 146 neu 147 mewn cysylltiad â 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.
149 Reasonable excuse for failure to comply or obstruction
149 Esgus rhesymol am fethu â chydymffurfio neu am rwystro
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.
Nid oes rhwymedigaeth i gosb o dan adran 146 neu 147 os yw'r person yn bodloni ACC neu (drwy apêl) y tribiwnlys bod esgus rhesymol am y methiant neu am rwystro ACC.
where the 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 or obstruction;
pan fo'r 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 neu'r rhwystr;
where the person had a reasonable excuse for the failure or obstruction but the excuse has ceased, the person is to be treated as having continued to have the excuse if the failure is remedied, or the obstruction stops, without unreasonable delay after the excuse ceased.
os oedd gan y person esgus rhesymol am y methiant neu'r rhwystr 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, neu os daw'r rhwystr i ben, heb oedi afresymol ar ôl i'r esgus ddod i ben.
Further penalties for continuing failure to comply or obstruction
Cosbau pellach am barhau i fethu â chydymffurfio neu am barhau i rwystro
150 Increased daily default penalty for failure to comply with information notice
150 Cosb ddiofyn ddyddiol uwch am fethu â chydymffurfio â hysbysiad gwybodaeth
a penalty under section 147 is assessed under section 153 in respect of a person's failure to comply with an unidentified third party notice,
os caiff cosb o dan adran 147 ei hasesu o dan adran 153 mewn cysylltiad â methiant person i gydymffurfio â hysbysiad trydydd parti anhysbys,
the failure continues for more than 30 days beginning with the day on which notice of the penalty was issued, and
os yw'r methiant yn parhau am fwy na 30 o ddiwrnodau sy'n dechrau â'r diwrnod y dyroddwyd hysbysiad am y gosb, ac
the person has been told that an application may be made under this section for an increased daily penalty to be imposed.
os dywedwyd wrth y person y gellir gwneud cais o dan yr adran hon i osod cosb ddyddiol uwch.
WRA may make an application to the tribunal for an increased daily penalty to be imposed on the person.
Caiff ACC wneud cais i'r tribiwnlys osod cosb ddyddiol uwch ar y person.
But WRA may not make such an application if a decision relating to a penalty under section 146 or 147 in respect of the failure is the subject of -
Ond ni chaiff ACC wneud cais o'r fath os yw penderfyniad mewn perthynas â chosb o dan adran 146 neu 147 mewn cysylltiad â'r methiant yn destun -
If the tribunal decides that an increased daily penalty should be imposed, then for each applicable day on which the failure continues -
Os yw'r tribiwnlys yn penderfynu y dylid gosod cosb ddyddiol uwch, yna ar gyfer pob diwrnod cymwys y mae'r methiant yn parhau -
the person is not liable to a penalty under section 147 for the failure, and
nid yw'r person yn agored i gosb o dan adran 147 am y methiant, a
the person is liable instead to a penalty under this section of an amount determined by the tribunal.
mae'r person yn agored yn hytrach i gosb o dan yr adran hon o swm a bennir gan y tribiwnlys.
The tribunal may not determine an amount exceeding £1,000 for each applicable day.
Ni chaiff y tribiwnlys bennu swm sy'n uwch na £1,000 ar gyfer pob diwrnod cymwys.
In determining the amount the tribunal must have regard to -
Wrth bennu'r swm rhaid i'r tribiwnlys roi sylw i -
the likely cost to the person of complying with the notice,
cost debygol cydymffurfio â'r hysbysiad i'r person,
any benefits to the person of not complying with it, and
unrhyw fuddiannau i'r person o beidio â chydymffurfio â'r hysbysiad, ac
any benefits to anyone else resulting from the person's non-compliance.
unrhyw fuddiannau i unrhyw un arall sy'n deillio o'r ffaith nad yw'r person wedi cydymffurfio.
If a person becomes liable to a penalty under this section, WRA must issue to the person notice of that fact.
Os daw person yn agored i gosb o dan yr adran hon, rhaid i ACC ddyroddi hysbysiad sy'n nodi'r ffaith honno i'r person.
The notice must state the first day on which the increased penalty is to apply.
Rhaid i'r hysbysiad ddatgan y diwrnod cyntaf y bydd y gosb uwch yn gymwys.
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).
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).
151 Tax-related penalty for failure to comply with information notice or obstruction
151 Cosb gysylltiedig â threth am fethu â chydymffurfio â hysbysiad gwybodaeth neu am rwystro
a person becomes liable to a penalty under section 146,
person yn dod yn agored i gosb o dan adran 146,
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,
y methiant neu'r rhwystr yn parhau ar ôl y diwrnod y dyroddir hysbysiad am gosb o dan adran 153 (1) (b) mewn cysylltiad â'r gosb,
WRA has reason to believe that, as a result of the failure or obstruction, the amount of devolved tax that the person has paid, or is likely to pay, is significantly less than it would otherwise have been,
ACC â rheswm i gredu bod swm y dreth ddatganoledig y mae'r person wedi ei dalu, neu y mae'n debygol o'i dalu, yn sylweddol is na'r hyn y byddai wedi bod fel arall o ganlyniad i'r methiant neu'r rhwystr,
before the end of the period of 12 months beginning with the relevant date, WRA makes an application to the Upper Tribunal for an additional penalty to be imposed on the person (see subsection (6 and gives notice of the application to the person, and
cyn diwedd y cyfnod o 12 mis sy'n dechrau â'r dyddiad perthnasol, ACC yn gwneud cais i'r Uwch Dribiwnlys i gosb ychwanegol gael ei gosod ar y person (gweler is-adran (6 ac yn rhoi hysbysiad am y cais i'r person, ac
the Upper Tribunal decides that it is appropriate for an additional penalty to be imposed.
yr Uwch Dribiwnlys yn penderfynu ei bod yn briodol gosod cosb ychwanegol.
The person is liable to a penalty of an amount determined by the Upper Tribunal.
Mae'r person yn agored i gosb o swm a bennir gan yr Uwch Dribiwnlys.
In determining the amount, the Upper Tribunal must have regard to the amount of devolved tax which has not been, or is not likely to be, paid by the person.
Wrth bennu'r swm, rhaid i'r Uwch Dribiwnlys roi sylw i swm y dreth ddatganoledig nad yw'r person wedi ei dalu, neu nad yw'n debygol o'i dalu.
Any penalty under this section is in addition to the penalty or penalties under section 146 or 147.
Mae unrhyw gosb o dan yr adran hon yn ychwanegol at y gosb neu'r cosbau o dan adran 146 neu 147.
In subsection (1) (d), the "relevant date" means -
Yn is-adran (1) (d), ystyr y "dyddiad perthnasol" yw -