techiaith/legislation-gov-uk_en-cy huggingface dataset:
any enactment or EU legislation (whether or not still in force) which relates to the devolved tax or to any matter connected with it, or
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 â hi, neu
any notice published by WRA under or for the purposes of any such enactment.
mewn unrhyw hysbysiad a gyhoeddir gan ACC o dan neu at ddibenion unrhyw ddeddfiad o'r fath.
66 Unjustified enrichment: reimbursement arrangements
66 Cyfoethogi anghyfiawn: trefniadau talu'n ôl
The Welsh Ministers may by regulations make provision for reimbursement arrangements made by any person to be disregarded for the purposes of section 64 except where the arrangements -
Caiff Gweinidogion Cymru wneud darpariaeth drwy reoliadau i drefniadau talu'n ôl a wneir gan unrhyw berson gael eu diystyru at ddibenion adran 64 ac eithrio pan fo'r trefniadau -
contain such provision as may be prescribed by the regulations, and
yn cynnwys unrhyw ddarpariaeth a gaiff ei rhagnodi gan y rheoliadau, a
are supported by such undertakings to comply with the provisions of the arrangements as may be required by the regulations to be given to WRA.
wedi eu cefnogi gan unrhyw ymrwymiadau i gydymffurfio â darpariaethau'r trefniadau ag y bo'n ofynnol eu rhoi i ACC yn ôl y rheoliadau.
In this section, "reimbursement arrangements" means any arrangements for the purposes of a claim under section 63 which -
Yn yr adran hon, ystyr "trefniadau talu'n ôl" yw unrhyw drefniadau at ddibenion hawliad o dan adran 63 -
are made by any person for the purpose of securing that the person is not unjustly enriched by the repayment or discharge of any amount in pursuance of the claim, and
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 â'r hawliad, a
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.
sy'n darparu ar gyfer talu'n ôl i bersonau sydd at ddibenion ymarferol wedi ysgwyddo holl gost neu ran o gost y taliad gwreiddiol o'r swm hwnnw i ACC.
The provision that may be prescribed by regulations under this section to be contained in reimbursement arrangements includes in particular -
Mae'r ddarpariaeth a gaiff ei rhagnodi drwy reoliadau o dan yr adran hon ar gyfer ei chynnwys mewn trefniadau talu'n ôl yn cynnwys yn benodol -
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;
darpariaeth sy'n gwneud taliad yn ôl o'r math a ddarperir ar ei gyfer yn y trefniadau yn ofynnol o fewn unrhyw gyfnod ar ôl yr ad-daliad y mae'n ymwneud ag ef a bennir yn y rheoliadau;
provision for the repayment of amounts to WRA where those amounts are not reimbursed in accordance with the arrangements;
darpariaeth ar gyfer ad-dalu symiau i ACC pan na fo'r symiau hynny yn cael eu talu'n ôl yn unol â'r trefniadau;
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 make reimbursement or to repay WRA;
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 â'r swm hwnnw at ddibenion unrhyw ofyniad o dan y trefniadau i dalu personau yn ôl neu i ad-dalu ACC;
provision requiring such records relating to the carrying out of the arrangements as may be described in the regulations to be kept and produced to WRA.
darpariaeth sy'n ei gwneud yn ofynnol bod unrhyw gofnodion sy'n ymwneud â dilyn y trefniadau a ddisgrifir yn y rheoliadau yn cael eu cadw a'u darparu i ACC.
Regulations under this section may impose obligations on persons specified in the regulations -
Caiff rheoliadau o dan yr adran hon osod rhwymedigaethau ar bersonau a bennir yn y rheoliadau -
to make the repayments to WRA that they are required to make in pursuance of any provisions contained in any reimbursement arrangements by virtue of subsection (3) (b) or (c);
i wneud yr ad-daliadau i ACC y mae'n ofynnol iddynt eu gwneud yn unol ag unrhyw ddarpariaethau sydd wedi eu cynnwys mewn unrhyw drefniadau talu'n ôl yn rhinwedd is-adran (3) (b) neu (c);
to comply with any requirements contained in any such arrangements by virtue of subsection (3) (d).
i gydymffurfio ag unrhyw ofynion sydd wedi eu cynnwys mewn unrhyw drefniadau o'r fath yn rhinwedd is-adran (3) (d).
Regulations under this section may make provision for the form and manner in which, and the times at which, undertakings are to be given to WRA in accordance with the regulations and any such provision may allow for those matters to be determined by WRA in accordance with the regulations.
Caiff rheoliadau o dan yr adran hon wneud darpariaeth ynghylch ym mha ffurf a modd, a phryd, y mae ymrwymiadau i'w rhoi i ACC yn unol â'r rheoliadau a chaiff unrhyw ddarpariaeth o'r fath ganiatáu i ACC benderfynu ynghylch y materion hynny yn unol â'r rheoliadau.
Regulations under this section may make provision for penalties where a person breaches an obligation imposed by virtue of subsection (4).
Caiff rheoliadau o dan yr adran hon wneud darpariaeth ynghylch cosbau pan fo person yn torri rhwymedigaeth a osodir yn rhinwedd is-adran (4).
The regulations may in particular make provision -
Caiff y rheoliadau wneud darpariaeth yn benodol -
about the circumstances in which liability to a penalty is incurred;
ynghylch yr amgylchiadau pan gyfyd rhwymedigaeth i gosb;
about the amounts of penalties;
ynghylch symiau cosbau;
for fixed penalties, daily penalties and penalties calculated by reference to the amount of repayments which the person would have been liable to make to WRA if the obligation had been breached;
ar gyfer cosbau penodedig, cosbau dyddiol a chosbau a gyfrifir drwy gyfeirio at symiau'r ad-daliadau y byddai'r person wedi bod yn agored i'w gwneud i ACC pe byddai'r rhwymedigaeth wedi ei thorri;
about the procedure for assessing penalties;
ynghylch y weithdrefn ar gyfer asesu cosbau;
about enforcing penalties.
ynghylch gorfodi cosbau.
But the regulations may not create criminal offences.
Ond ni chaiff y rheoliadau greu troseddau.
Regulations made by virtue of subsection (6) may amend any enactment (including this Act).
Caiff rheoliadau a wneir yn rhinwedd is-adran (6) ddiwygio unrhyw ddeddfiad (gan gynnwys y Ddeddf hon).
Regulations so made do not apply to a failure beginning before the day on which the regulations come into force.
Nid yw rheoliadau a wneir felly yn gymwys i fethiant sy'n dechrau cyn y diwrnod y daw'r rheoliadau i rym.
Other grounds for disallowing claims
Seiliau eraill dros wrthod hawliadau
67 Cases in which WRA need not give effect to a claim
67 Achosion pan na fo angen i ACC roi effaith i hawliad
WRA need not give effect to a claim for relief made under section 63 if, or to the extent that, the claim falls within a case described in this section.
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, neu i'r graddau y mae'n gwneud hynny.
Case 1 is where the amount of a devolved tax paid, or liable to be paid, is excessive because of -
Achos 1 yw pan fo'r swm o dreth ddatganoledig a dalwyd, neu sy'n agored i'w dalu, yn ormodol oherwydd -
a mistake in a claim, or
camgymeriad mewn hawliad, neu
a mistake consisting of making, or failing to make, a claim.
camgymeriad o ran gwneud hawliad, neu fethu â gwneud hawliad.
Case 2 is where the claimant is or will be able to seek relief by taking other steps under this Part.
Achos 2 yw pan fo'r hawlydd yn gallu ceisio ymwared drwy gymryd camau eraill o dan y Rhan hon, neu pan fydd yn gallu gwneud hynny.
Case 3 is where the claimant -
Achos 3 yw -
could have sought relief by taking such steps within a period that has now expired, and
pan allai'r hawlydd fod wedi ceisio ymwared drwy gymryd camau o'r fath o fewn cyfnod sydd wedi dod i ben erbyn hyn, a
knew or ought reasonably to have known, before the end of that period, that such relief was available.
pan wyddai'r hawlydd neu pan ddylai'n rhesymol fod wedi gwybod, cyn diwedd y cyfnod hwnnw, bod ymwared o'r fath ar gael.
Case 4 is where the claim is made on grounds that -
Achos 4 yw pan wneir yr hawliad ar seiliau -
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, or
sydd wedi eu rhoi gerbron y tribiwnlys yn ystod apêl gan yr hawlydd sy'n ymwneud â'r swm a dalwyd neu'r swm sy'n agored i'w dalu, neu
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.
sydd wedi eu rhoi gerbron ACC yn ystod adolygiad gan yr hawlydd sy'n ymwneud â'r swm a dalwyd neu'r swm sy'n agored i'w dalu, sy'n cael ei drin fel pe bai wedi ei ddyfarnu gan y tribiwnlys yn rhinwedd adran 184.
Case 5 is where the claimant knew, or ought reasonably to have known, of the grounds for the claim before the latest of the following -
Achos 5 yw pan wyddai'r hawlydd, neu pan ddylai'n rhesymol fod wedi gwybod, am y seiliau ar gyfer yr hawliad cyn y diweddaraf o'r canlynol -
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);
y diwrnod pan ddyfarnodd y tribiwnlys ynghylch apêl 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);
the day on which the claimant withdrew a relevant appeal to the tribunal;
y diwrnod pan dynnodd yr hawlydd apêl berthnasol i'r tribiwnlys yn ôl;
the end of the period in which the claimant was entitled to make a relevant appeal to the tribunal.
diwedd y cyfnod pan oedd gan yr hawlydd hawl i wneud apêl berthnasol i'r tribiwnlys.
In subsection (6), "relevant appeal" means an appeal by the claimant relating to the amount paid or liable to be paid.
Yn is-adran (6), ystyr "apêl berthnasol" yw apêl gan yr hawlydd sy'n ymwneud â'r swm a dalwyd neu'r swm sy'n agored i'w dalu.
Case 6 is where the amount in question was paid or is liable to be paid -
Achos 6 yw pan dalwyd y swm o dan sylw neu pan fo'n agored i'w dalu -
in consequence of proceedings enforcing the payment of that amount brought against the claimant by WRA, or
o ganlyniad i achos sy'n gorfodi talu'r swm hwnnw a ddygwyd yn erbyn yr hawlydd gan ACC, neu
in accordance with an agreement between the claimant and WRA settling such proceedings.
yn unol â chytundeb rhwng yr hawlydd ac ACC sy'n setlo achos o'r fath.
Case 7 is where -
Achos 7 yw -
the amount paid, or liable to be paid, is excessive by reason of a mistake in calculating the claimant's liability to devolved tax, and
pan fo'r swm a dalwyd, neu'r swm sy'n agored i'w dalu, yn ormodol oherwydd camgymeriad wrth gyfrifo rhwymedigaeth yr hawlydd i dreth ddatganoledig, a
the mistake occurred because liability was calculated in accordance with the practice generally prevailing at the time.
pan wnaed y camgymeriad oherwydd bod rhwymedigaeth wedi ei chyfrifo yn unol â'r arfer a oedd yn bodoli'n gyffredinol ar y pryd.
Case 7 does not apply where the amount paid, or liable to be paid, is devolved tax which has been charged contrary to EU law.
Nid yw achos 7 yn gymwys pan fo'r swm a dalwyd, neu'r swm sy'n agored i'w dalu, yn dreth ddatganoledig sydd wedi ei chodi'n groes i gyfraith yr UE.
For the purposes of subsection (10), an amount of devolved tax is charged contrary to EU law if, in the circumstances in question, the charge to devolved tax is contrary to -
At ddibenion is-adran (10), caiff swm o dreth ddatganoledig ei chodi'n groes i gyfraith yr UE os yw'r dreth ddatganoledig a godir, yn yr amgylchiadau o dan sylw, yn groes i -
the provisions relating to the free movement of goods, persons, services and capital in Titles II and IV of Part 3 of the Treaty on the Functioning of the European Union, or
y darpariaethau sy'n ymwneud â rhydd symudiad nwyddau, personau, gwasanaethau a chyfalaf yn Nheitlau II a IV o Ran 3 o'r Cytuniad ar Weithrediad yr Undeb Ewropeaidd, neu
the provisions of any subsequent treaty replacing the provisions mentioned in paragraph (a).
darpariaethau unrhyw gytuniad dilynol sy'n disodli'r darpariaethau a grybwyllir ym mharagraff (a).
68 Making claims
68 Gwneud hawliadau
A claim under section 62 or 63 must be made in such form as WRA may determine.
Rhaid gwneud hawliad o dan adran 62 neu 63 ar unrhyw ffurf a bennir gan ACC.
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.
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.
The form of claim may require -
Caiff y ffurflen hawlio wneud y canlynol yn ofynnol -
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;
datganiad o'r swm o dreth ddatganoledig y bydd yn ofynnol ei ryddhau neu ei ad-dalu er mwyn rhoi effaith i'r hawliad;
such information as is reasonably required for the purpose of determining whether and, if so, the extent to which the claim is correct;
unrhyw wybodaeth sy'n rhesymol ofynnol at ddiben penderfynu a yw'r hawliad yn gywir, ac os felly, i ba raddau y mae'n gywir;
the delivery with the claim of such statements and documents, relating to the information contained in the claim, as are reasonably required for the purpose mentioned in paragraph (b).
darparu gyda'r hawliad unrhyw ddatganiadau a dogfennau, sy'n ymwneud â'r wybodaeth sydd wedi ei chynnwys yn yr hawliad, sy'n rhesymol ofynnol at y diben a grybwyllir ym mharagraff (b).
A claim for repayment of devolved tax may not be made unless the claimant has documentary evidence that the devolved tax has been paid.
Ni chaniateir hawlio ad-daliad o dreth ddatganoledig oni bai bod gan yr hawlydd dystiolaeth ddogfennol bod y dreth ddatganoledig wedi ei thalu.
A claim under section 63 may not be made by being included in a tax return.
Ni chaniateir gwneud hawliad o dan adran 63 drwy ei gynnwys mewn ffurflen dreth.
69 Duty to keep and preserve records
69 Dyletswydd i gadw cofnodion a'u storio'n ddiogel
A person making a claim under section 62 or 63 must -
Rhaid i berson sy'n gwneud hawliad o dan adran 62 neu 63 -
have kept any records that are needed to enable the person to make a correct and complete claim, and
bod wedi cadw unrhyw gofnodion y mae eu hangen er mwyn galluogi'r person i wneud hawliad cywir a chyflawn, a
The records must be preserved until the latest of the following -
Rhaid storio'r cofnodion yn ddiogel hyd yr olaf o'r canlynol -
(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;
(ac eithrio pan fo paragraff (b) neu (c) yn gymwys) diwedd y cyfnod o 12 mis sy'n dechrau â'r diwrnod y gwnaed yr hawliad;
where there is an enquiry into the claim, or into an amendment of the claim, the day on which the enquiry is completed;
pan fo ymholiad i'r hawliad, neu i ddiwygiad i'r hawliad, y diwrnod y cwblheir yr ymholiad;
where the claim is amended and there is no enquiry into the amendment, the day on which WRA ceases to have power to enquire into the amendment.
pan fo'r hawliad wedi ei ddiwygio ac nad oes ymholiad i'r diwygiad, y diwrnod pan fo pŵer ACC i gynnal ymholiad i'r diwygiad yn dod i ben.
provide that the records required to be kept and preserved under this section include, or do not include, records of a description prescribed by the regulations;
darparu bod y cofnodion y mae'n ofynnol eu cadw a'u storio'n ddiogel o dan yr adran hon yn cynnwys cofnodion o ddisgrifiad a ragnodir gan y rheoliadau, neu ddarparu nad ydynt yn cynnwys cofnodion o'r fath;
The duty under section 69 to preserve records may be satisfied -
Caiff y ddyletswydd o dan adran 69 i storio cofnodion yn ddiogel ei bodloni -
by preserving the information contained in them in any form and by any means, subject to any conditions or exceptions prescribed by regulations made by the Welsh Ministers.
drwy storio'r wybodaeth sydd ynddynt yn ddiogel ar unrhyw ffurf ac mewn unrhyw fodd, yn ddarostyngedig i unrhyw amodau neu eithriadau a ragnodir drwy reoliadau a wneir gan Weinidogion Cymru.
71 Amendment of claim by claimant
71 Hawlydd yn diwygio hawliad
A person who has made a claim under section 62 or 63 may amend the claim by giving notice to WRA.
Caiff person sydd wedi gwneud hawliad o dan adran 62 neu 63 ddiwygio'r hawliad drwy roi hysbysiad i ACC.
more than 12 months after the day on which the claim was made, or
dros 12 mis ar ôl y diwrnod y gwnaed yr hawliad, neu
more than 9 months after the day on which the claim was made, or
dros 9 mis ar ôl y diwrnod y gwnaed yr hawliad, neu
A correction under this section has no effect if, within the period of 3 months beginning with the day following that on which the notice of correction is issued, the claimant gives a notice to WRA rejecting the correction.
Nid oes unrhyw effaith i gywiriad o dan yr adran hon os yw'r hawlydd, o fewn y cyfnod o 3 mis sy'n dechrau â'r diwrnod yn dilyn y diwrnod y dyroddir hysbysiad am y cywiriad, yn rhoi hysbysiad i ACC yn gwrthod y cywiriad.
73 Giving effect to claims and amendments
73 Rhoi effaith i hawliadau a diwygiadau
As soon as practicable after a claim is made, amended or corrected -
Cyn gynted ag y bo'n ymarferol ar ôl i hawliad gael ei wneud, ei ddiwygio neu ei gywiro⁠ -
WRA must issue notice of its decision to the claimant, and
rhaid i ACC ddyroddi hysbysiad am ei benderfyniad i'r hawlydd, a
where WRA decides to give effect to the claim or amendment (whether in part or in full), it must do so by discharge or repayment of devolved tax.
pan fo ACC yn penderfynu rhoi effaith i'r hawliad neu'r diwygiad (boed yn rhannol neu'n llawn), rhaid iddo wneud hynny drwy ryddhau'r hawlydd o dreth ddatganoledig neu ei had-dalu iddo.
subsection (1) does not apply until a closure notice is issued under section 75, and then it applies subject to section 77, but
nid yw is-adran (1) yn gymwys hyd oni ddyroddir hysbysiad cau o dan adran 75, ac yna mae'n gymwys yn ddarostyngedig i adran 77, ond
WRA may at any time before then give effect to the claim or amendment, on a provisional basis, to such extent as it thinks fit.
caiff ACC roi effaith i'r hawliad neu'r diwygiad unrhyw bryd cyn hynny, ar sail dros dro, i unrhyw raddau y mae'n eu hystyried yn briodol.
74 Notice of enquiry
74 Hysbysiad ymholiad
WRA may enquire into a person's claim or amendment of a claim if it issues to the claimant notice of its intention to do so (a "notice of enquiry") before the end of the period of 12 months beginning with the day after the day on which the claim or amendment was made.
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 ("hysbysiad ymholiad") cyn diwedd y cyfnod o 12 mis sy'n dechrau â'r diwrnod ar ôl y diwrnod y gwnaed yr hawliad neu'r diwygiad.
A claim or amendment that has been the subject of one notice of enquiry may not be the subject of another.
Ni chaiff hawliad neu ddiwygiad a fu'n destun un hysbysiad ymholiad fod yn destun un arall.
75 Completion of enquiry
75 Cwblhau ymholiad
An enquiry is completed when WRA issues a notice (a "closure notice") to the claimant stating -
Mae ymholiad wedi ei gwblhau pan fydd ACC yn dyroddi hysbysiad ("hysbysiad cau") i'r hawlydd yn datgan -
state that in the opinion of WRA no amendment of the claim is required, or
datgan nad oes angen diwygio'r hawliad ym marn ACC, neu
if in WRA's opinion the claim is insufficient or excessive, amend the claim so as to make good or eliminate the deficiency or excess.
os yw'r hawliad yn annigonol neu'n ormodol ym marn ACC, diwygio'r hawliad er mwyn gwneud iawn am y diffyg neu'r gormodedd, neu ddileu'r diffyg neu'r gormodedd.
In the case of an enquiry into an amendment of a claim, subsection (2) (b) applies only so far as the deficiency or excess is attributable to the amendment.
Yn achos ymholiad i ddiwygiad o hawliad, nid yw is-adran (2) (b) yn gymwys ond i'r graddau y gellir priodoli'r diffyg neu'r gormodedd i'r diwygiad.
76 Direction to complete enquiry
76 Cyfarwyddyd i gwblhau ymholiad
The claimant may make an application to the tribunal for a direction that a closure notice is to be issued within a specified period.
Caiff yr hawlydd wneud cais i'r tribiwnlys am gyfarwyddyd bod hysbysiad cau i'w ddyroddi o fewn cyfnod penodedig.
The tribunal must give a direction unless satisfied that WRA has reasonable grounds for not issuing a closure notice within the specified period.
Rhaid i'r tribiwnlys roi cyfarwyddyd oni bai ei fod yn fodlon bod gan ACC seiliau rhesymol dros beidio â dyroddi hysbysiad cau o fewn y cyfnod penodedig.
77 Giving effect to amendments under section 75
77 Rhoi effaith i ddiwygiadau o dan adran 75
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 making such adjustment as may be necessary, whether⁠ -
Rhaid i ACC, o fewn 30 o ddiwrnodau ar ôl y diwrnod y dyroddir hysbysiad o dan adran 75 (2) (b) roi effaith i'r diwygiad drwy wneud unrhyw addasiad a all fod yn angenrheidiol, boed -
by way of assessment on the claimant, or
ar ffurf asesiad o'r hawlydd, neu
by discharge or repayment of devolved tax.
drwy ad-dalu treth ddatganoledig neu ryddhau'r hawlydd ohoni.
An assessment made under subsection (1) is not out of time if it is made within the time mentioned in that subsection.
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.
78 Time limit for making claims
78 Terfyn amser ar gyfer gwneud hawliadau
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, or the assessment or determination, relates.
Rhaid i hawliad o dan adran 62 neu 63 gael ei wneud o fewn y cyfnod o 4 blynedd sy'n dechrau â'r diwrnod ar ôl dyddiad ffeilio'r ffurflen dreth y mae'r taliad ar ffurf treth ddatganoledig, neu'r asesiad neu'r dyfarniad, yn ymwneud â hi.
79 The claimant: partnerships
79 Yr hawlydd: partneriaethau
This section is about the application of section 63 in a case where either -
Mae'r adran hon yn ymwneud â chymhwyso adran 63 mewn achos pan fo naill ai -
(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, or
(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, neu
(in a case falling within section 63 (1) (b the assessment was made on, or the determination related to the liability of, the person in such a capacity.
(mewn achos sy'n dod o fewn adran 63 (1) (b yr asesiad wedi ei wneud o'r person yn y rhinwedd honno, neu'r dyfarniad yn ymwneud â'i rwymedigaeth yn y rhinwedd honno.
In such a case, only a relevant person who has been nominated to do so by all of the relevant persons may make a claim under section 63 in respect of the amount in question.
Mewn achos o'r fath, dim ond person perthnasol sydd wedi ei enwebu i wneud hynny gan yr holl bersonau perthnasol a gaiff wneud hawliad o dan adran 63 mewn perthynas â'r swm o dan sylw.
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.
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.
80 Assessment of claimant in connection with claim
80 Asesiad o hawlydd mewn cysylltiad â hawliad
a claim is made under section 63,
pan wneir hawliad o dan adran 63,