techiaith/legislation-gov-uk_en-cy huggingface dataset:
WRA must issue a notice to the person of its decision on the application; and if WRA grants the application, the notice must specify the longer period and the taxable disposals in relation to which the longer period is to be applied.
Rhaid i ACC ddyroddi hysbysiad i'r person am ei benderfyniad ar y cais; ac os yw ACC yn caniatáu'r cais, rhaid i'r hysbysiad bennu'r cyfnod hwy a'r gwarediadau trethadwy y mae'r cyfnod hwy i'w gymhwyso mewn perthynas â hwy.
WRA may vary or withdraw the notice by issuing a further notice to the person.
Caiff ACC amrywio'r hysbysiad, neu ei dynnu'n ôl, drwy ddyroddi hysbysiad pellach i'r person.
In this section, a "landfill invoice" means an invoice which -
Yn yr adran hon, ystyr "anfoneb dirlenwi" yw anfoneb -
contains the information specified in Schedule 3.
sy'n cynnwys yr wybodaeth a bennir yn Atodlen 3.
Regulations may amend Schedule 3.
Caiff rheoliadau ddiwygio Atodlen 3.
Payment, recovery and repayment of tax
Talu, adennill ac ad-dalu treth
42 Payment of tax
42 Talu treth
A person who makes a tax return must pay the amount of tax stated in the return as the amount assessed to be chargeable on the person on or before the filing date for the return.
Rhaid i berson sy'n dychwelyd ffurflen dreth dalu'r swm o dreth a nodir ar y ffurflen dreth fel y swm yr aseswyd ei fod i'w godi ar y person ar ddiwrnod ffeilio'r ffurflen dreth neu cyn hynny.
Where an amount of tax is assessed to be chargeable on the person as a result of an amendment made to the tax return under section 41 of TCMA (amendment of tax return by taxpayer), the person must pay the amount -
Pan asesir bod swm o dreth i'w godi ar y person o ganlyniad i ddiwygiad a wneir i'r ffurflen dreth o dan adran 41 o DCRhT (trethdalwr yn diwygio ffurflen dreth), rhaid i'r person dalu'r swm -
if the amendment is made on or before the filing date for the return, on or before the filing date, or
os gwneir y diwygiad ar ddyddiad ffeilio'r ffurflen dreth neu cyn hynny, ar y dyddiad ffeilio neu cyn hynny, neu
if the amendment is made after the filing date for the return, on the day that the person gives notice of the amendment to WRA.
os gwneir y diwygiad ar ôl dyddiad ffeilio'r ffurflen dreth, ar y diwrnod y mae'r person yn rhoi hysbysiad i ACC am y diwygiad.
See the following provisions of TCMA for provision about the payment of amounts of tax in other circumstances -
Gweler y darpariaethau a ganlyn yn DCRhT am ddarpariaeth ynghylch talu symiau o dreth mewn amgylchiadau eraill -
section 42 (4A) (amount payable as a result of a correction made to a tax return by WRA);
adran 42 (4A) (swm sy'n daladwy o ganlyniad i gywiriad a wneir i ffurflen dreth gan ACC);
section 45 (4) (amount payable as a result of an amendment made to a tax return during an enquiry);
adran 45 (4) (swm sy'n daladwy o ganlyniad i ddiwygiad a wneir i ffurflen dreth yn ystod ymholiad);
section 50 (4) (amount payable as a result of an amendment made to a tax return on the completion of an enquiry);
adran 50 (4) (swm sy'n daladwy o ganlyniad i ddiwygiad a wneir i ffurflen dreth ar ôl cwblhau ymholiad);
section 52 (5) (amount payable in accordance with a WRA determination);
adran 52 (5) (swm sy'n daladwy yn unol â dyfarniad ACC);
section 61 (2) (amount payable in accordance with a WRA assessment).
adran 61 (2) (swm sy'n daladwy yn unol ag asesiad ACC).
43 Duty to maintain landfill disposals tax summary
43 Dyletswydd i gadw crynodeb treth gwarediadau tirlenwi
A person who carries out taxable operations must keep a record (a "landfill disposals tax summary") of -
Rhaid i berson sy'n cyflawni gweithrediadau trethadwy gadw cofnod (sef "crynodeb treth gwarediadau tirlenwi") o -
the amount of tax chargeable on the person, and
swm y dreth sydd i'w godi ar y person, a
the tax paid by the person,
y dreth a dalwyd gan y person,
in respect of each accounting period.
mewn cysylltiad â phob cyfnod cyfrifyddu.
the form in which the landfill disposals tax summary must be kept, and
ar ba ffurf y mae'n rhaid cadw'r crynodeb treth gwarediadau tirlenwi, a
The landfill disposals tax summary is to be treated for the purposes of TCMA as being a record required to be kept and preserved under section 38 (1) of TCMA for the purpose of demonstrating that the tax return that the person is required to make in respect of the accounting period is correct and complete.
Mae'r crynodeb treth gwarediadau tirlenwi i'w drin at ddibenion DCRhT fel cofnod y mae'n ofynnol ei gadw a'i storio'n ddiogel o dan adran 38 (1) o DCRhT at ddiben dangos bod y ffurflen dreth y mae'n ofynnol i'r person ei dychwelyd mewn cysylltiad â'r cyfnod cyfrifyddu yn gywir ac yn gyflawn.
44 Postponement of recovery
44 Gohirio adennill
omit the "and" after paragraph (a), and
hepgorer yr "a" ar ôl paragraff (a), a
where the request relates to an amount of landfill disposals tax, the reasons why the person making the request thinks that recovery of the amount (and interest on that amount) would cause the person financial hardship. "
pan fo'r cais yn ymwneud â swm o dreth gwarediadau tirlenwi, y rhesymau pam y mae'r person sy'n gwneud y cais yn credu y byddai adennill y swm (a llog ar y swm hwnnw) yn achosi caledi ariannol i'r person. "
the words from "thinks that" to "excessive," become paragraph (a), and
daw'r geiriau o "yn credu" i "yn ormodol," yn baragraff (a), a
after that paragraph insert " and
ar ôl y paragraff hwnnw mewnosoder " a
where the request relates to an amount of landfill disposals tax, has reason to believe that recovery of the amount (and interest on that amount) would cause the person financial hardship, ."
pan fo'r cais yn ymwneud â swm o dreth gwarediadau tirlenwi, â rheswm i gredu y byddai adennill y swm (a llog ar y swm hwnnw) yn achosi caledi ariannol i'r person, ".
the words from "thinks that" to "excessive" become paragraph (a), and
daw'r geiriau o "yn credu" i "yn ormodol," yn baragraff (a), a
for the words from "it may grant" to the end substitute ," or
yn lle'r geiriau o "caiff ganiatáu" i'r diwedd rhodder " neu
where the request relates to an amount of landfill disposals tax, has reason to believe that it is only in respect of part of the amount (and interest on that part) that recovery would cause the person financial hardship,
pan fo'r cais yn ymwneud â swm o dreth gwarediadau tirlenwi, â rheswm i gredu mai dim ond mewn cysylltiad â rhan o'r swm (a llog ar y rhan honno) y byddai adennill yn achosi caledi ariannol i'r person,
WRA may grant the request in respect of such part of the amount as it thinks appropriate. "
caiff ACC ganiatáu'r cais mewn cysylltiad ag unrhyw ran o'r swm sy'n briodol yn ei farn. "
45 No requirement to discharge or repay tax unless all tax paid
45 Dim gofyniad i ollwng neu ad-dalu treth oni thelir yr holl dreth
" (12) Case 8 is where -
" (12) Achos 8 yw -
the claim is made in respect of an amount of landfill disposals tax, and
pan wneir yr hawliad mewn cysylltiad â swm o dreth gwarediadau tirlenwi, a
an amount of landfill disposals tax that the claimant is required to pay has not been paid. "
pan na fo swm o dreth gwarediadau tirlenwi y mae'n ofynnol i'r hawlydd ei dalu wedi ei dalu. "
PART 4 TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES
RHAN 4 GWAREDIADAU TRETHADWY A WNEIR MEWN LLEOEDD HEBLAW SAFLEOEDD TIRLENWI AWDURDODEDIG
CHAPTER 1 TAX CHARGEABLE ON TAXABLE DISPOSALS
PENNOD 1 Y DRETH SYDD I'W CHODI AR WAREDIADAU TRETHADWY
46 Calculation of tax chargeable on taxable disposal
46 Cyfrifo'r dreth sydd i'w chodi ar warediad trethadwy
This section applies to a taxable disposal of material made at a place that is not, and does not form part of, an authorised landfill site.
Mae'r adran hon yn gymwys i warediad trethadwy deunydd a wneir yn rhywle nad yw'n safle tirlenwi awdurdodedig, nac yn rhan o safle o'r fath.
The amount of tax chargeable on the disposal is to be calculated by multiplying the taxable weight of the material in tonnes by the unauthorised disposals rate.
Mae swm y dreth sydd i'w godi ar y gwarediad i'w gyfrifo drwy luosi pwysau trethadwy'r deunydd mewn tunelli â'r gyfradd ar gyfer gwarediadau sydd heb eu hawdurdodi.
The taxable weight of the material is the weight of the material determined by WRA using any method it thinks appropriate.
Pwysau trethadwy'r deunydd yw pwysau'r deunydd fel y'i pennir gan ACC gan ddefnyddio unrhyw ddull y mae ACC o'r farn ei fod yn briodol.
The unauthorised disposals rate is the rate per tonne prescribed for the purposes of subsection (2) in regulations.
Y gyfradd ar gyfer gwarediadau sydd heb eu hawdurdodi yw'r gyfradd y dunnell a ragnodir at ddibenion is-adran (2) mewn rheoliadau.
Regulations under subsection (4) may prescribe different rates for different descriptions of material.
Caiff rheoliadau o dan is-adran (4) ragnodi cyfraddau gwahanol ar gyfer disgrifiadau gwahanol o ddeunydd.
CHAPTER 2 PROCEDURE FOR CHARGING TAX
PENNOD 2 Y WEITHDREFN AR GYFER CODI'R DRETH
47 The charging condition
47 Yr amod ar gyfer codi treth
For the purposes of this Chapter, a person meets the charging condition in respect of a taxable disposal if the person -
At ddibenion y Bennod hon, mae person yn bodloni'r amod ar gyfer codi treth mewn cysylltiad â gwarediad trethadwy os yw'r person -
made the disposal, or
wedi gwneud y gwarediad, neu
knowingly caused or knowingly permitted the disposal to be made.
wedi achosi neu ganiatáu i'r gwarediad gael ei wneud, gan wybod ei fod yn gwneud hynny.
a person who, at the time of the disposal, controlled, or was in a position to control, a motor vehicle or trailer from which the disposal was made is to be treated as having knowingly caused the disposal to be made, and
mae person a oedd, pan wnaed y gwarediad, yn rheoli, neu mewn sefyllfa i reoli, cerbyd modur neu ôl-gerbyd y gwnaed y gwarediad ohono i'w drin fel pe bai wedi achosi i'r gwarediad gael ei wneud, gan wybod ei fod yn gwneud hynny, a
a person who, at the time of the disposal, was the owner, lessee or occupier of the land where the disposal was made is to be treated as having knowingly permitted the disposal to be made,
mae person a oedd, pan wnaed y gwarediad, yn berchennog, yn lesddeiliad neu'n feddiannydd y tir lle y gwnaed y gwarediad i'w drin fel pe bai wedi caniatáu i'r gwarediad gael ei wneud, gan wybod ei fod yn gwneud hynny,
unless the person satisfies WRA or (on appeal) the tribunal that the person did not knowingly cause or knowingly permit the disposal to be made.
oni bai bod y person yn bodloni ACC neu (ar apêl) y tribiwnlys nad achosodd neu na chaniataodd y person i'r gwarediad gael ei wneud, gan wybod ei fod yn gwneud hynny.
Regulations may make further or different provision about -
Caiff rheoliadau wneud darpariaeth bellach neu ddarpariaeth wahanol ynghylch -
circumstances in which a person is to be treated as meeting (or not meeting) the charging condition, or
amgylchiadau pan fo person i'w drin fel pe bai'n bodloni (neu heb fod yn bodloni) yr amod ar gyfer codi treth, neu
matters that are to be taken into account in determining whether a person meets (or does not meet) that condition.
materion sydd i'w hystyried wrth benderfynu a yw person yn bodloni (neu heb fod yn bodloni) yr amod hwnnw.
The regulations may amend any enactment relating to the tax.
Caiff y rheoliadau ddiwygio unrhyw ddeddfiad sy'n ymwneud â'r dreth.
48 Power to issue preliminary notice
48 Pŵer i ddyroddi hysbysiad rhagarweiniol
the person meets the charging condition in respect of the disposal (see section 47).
bod y person yn bodloni'r amod ar gyfer codi treth mewn cysylltiad â'r gwarediad (gweler adran 47).
A preliminary notice must -
Rhaid i hysbysiad rhagarweiniol -
identify the land where the taxable disposal appears to have been made;
nodi'r tir lle yr ymddengys fod y gwarediad trethadwy wedi ei wneud;
describe the circumstances of the disposal and the nature of the material disposed of, so far as they are known to WRA;
disgrifio amgylchiadau'r gwarediad a natur y deunydd a waredwyd, i'r graddau y maent yn hysbys i ACC;
state when the disposal appears to have been made, and if WRA has estimated when the disposal was made, explain how WRA has made the estimate;
datgan pryd yr ymddengys y gwnaed y gwarediad, ac os yw ACC wedi amcangyfrif pryd y gwnaed y gwarediad, esbonio sut y mae ACC wedi amcangyfrif hynny;
explain why WRA thinks that the person to whom the notice is issued meets the charging condition in respect of the disposal;
esbonio pam fod ACC o'r farn fod y person y dyroddir yr hysbysiad iddo yn bodloni'r amod ar gyfer codi treth mewn cysylltiad â'r gwarediad;
explain how that amount has been calculated, including the method used by WRA to determine the taxable weight of the material disposed of.
esbonio sut y cyfrifwyd y swm hwnnw, gan gynnwys y dull a ddefnyddiodd ACC i bennu pwysau trethadwy'r deunydd a waredwyd.
A preliminary notice must also inform the person to whom it is issued -
Rhaid i hysbysiad rhagarweiniol hefyd hysbysu'r person y'i dyroddir iddo -
that a notice will be issued under section 49 after the end of 45 days beginning with the day on which the preliminary notice is issued,
y dyroddir hysbysiad o dan adran 49 ar ôl diwedd 45 o ddiwrnodau sy'n dechrau â'r diwrnod y dyroddir yr hysbysiad rhagarweiniol,
A single preliminary notice may relate to more than one taxable disposal or to an unascertained number of taxable disposals.
Caiff un hysbysiad rhagarweiniol ymwneud â mwy nag un gwarediad trethadwy neu â nifer heb ei ganfod o warediadau trethadwy.
WRA may not issue a preliminary notice more than 4 years after WRA becomes aware of any taxable disposal to which the notice relates.
Ni chaiff ACC ddyroddi hysbysiad rhagarweiniol fwy na 4 blynedd ar ôl i ACC ddod yn ymwybodol o unrhyw warediad trethadwy y mae'r hysbysiad yn ymwneud ag ef.
Nor may WRA issue a preliminary notice more than 20 years after the time when it appears to WRA that any taxable disposal to which the notice relates was made.
Ni chaiff ACC ychwaith ddyroddi hysbysiad rhagarweiniol fwy nag 20 mlynedd ar ôl yr adeg yr ymddengys i ACC y gwnaed unrhyw warediad trethadwy y mae'r hysbysiad yn ymwneud ag ef.
49 Power to issue charging notice after issuing preliminary notice
49 Pŵer i ddyroddi hysbysiad codi treth ar ôl dyroddi hysbysiad rhagarweiniol
WRA has issued a preliminary notice to a person under section 48, and
ACC wedi dyroddi hysbysiad rhagarweiniol i berson o dan adran 48, a
the period of 45 days beginning with the day on which the notice was issued, or any longer period agreed by WRA, has ended.
y cyfnod o 45 o ddiwrnodau sy'n dechrau â'r diwrnod y dyroddwyd yr hysbysiad, neu unrhyw gyfnod hwy y cytunodd ACC iddo, wedi dod i ben.
issue a charging notice to the person in respect of any of the disposals to which the preliminary notice relates, or
dyroddi hysbysiad codi treth i'r person mewn cysylltiad ag unrhyw un neu ragor o'r gwarediadau y mae'r hysbysiad rhagarweiniol yn ymwneud â hwy, neu
issue a notice to the person stating that it does not intend to issue a charging notice to the person in respect of those disposals.
dyroddi hysbysiad i'r person sy'n datgan nad yw'n bwriadu dyroddi hysbysiad codi treth i'r person mewn cysylltiad â'r gwarediadau hynny.
WRA may issue a charging notice to a person only if satisfied that -
Ni chaiff ACC ddyroddi hysbysiad codi treth i berson onid yw'n fodlon -
the person meets the charging condition in respect of the disposal.
bod y person yn bodloni'r amod ar gyfer codi treth ar y gwarediad.
In deciding whether to issue a charging notice to a person, WRA must have regard to any written representations made by the person.
Wrth benderfynu pa un ai i ddyroddi hysbysiad codi treth i berson ai peidio, rhaid i ACC roi sylw i unrhyw sylwadau ysgrifenedig a gyflwynwyd gan y person.
A charging notice must -
Rhaid i hysbysiad codi treth -
give details of the taxable disposal or disposals to which the notice relates;
rhoi manylion y gwarediad neu'r gwarediadau trethadwy y mae'r hysbysiad yn ymwneud ag ef neu â hwy;
explain why WRA is satisfied that the person to whom the notice is issued meets the charging condition in respect of the disposal or disposals;
esbonio pam fod ACC wedi ei fodloni bod y person y dyroddir yr hysbysiad iddo yn bodloni'r amod ar gyfer codi treth mewn cysylltiad â'r gwarediad neu'r gwarediadau;
state the amount of the charge to tax on the disposal or disposals;
datgan swm y dreth sydd i'w godi ar y gwarediad neu'r gwarediadau;
explain how that amount has been calculated, including the method used by WRA to determine the taxable weight of the material disposed of;
esbonio sut y cyfrifwyd y swm hwnnw, gan gynnwys y dull a ddefnyddiodd ACC i bennu pwysau trethadwy'r deunydd a waredwyd;
inform the person of the rights to request a review and to appeal against the notice under Part 8 of TCMA.
hysbysu'r person am yr hawl i ofyn am adolygiad a'r hawl i apelio yn erbyn yr hysbysiad o dan Ran 8 o DCRhT.
50 Power to issue charging notice without issuing preliminary notice
50 Pŵer i ddyroddi hysbysiad codi treth heb ddyroddi hysbysiad rhagarweiniol
is satisfied that a person meets the charging condition in respect of a taxable disposal made at a place that is not, and does not form part of, an authorised landfill site, and
wedi ei fodloni bod person yn bodloni'r amod ar gyfer codi treth mewn cysylltiad â gwarediad trethadwy a wnaed yn rhywle nad yw'n safle tirlenwi awdurdodedig, nac yn rhan o safle o'r fath, a
thinks that there is likely to be a loss of tax if it proceeds under sections 48 and 49.
o'r farn ei bod yn debygol y collir treth os yw'n gweithredu o dan adrannau 48 a 49.
WRA may issue a charging notice to the person without first issuing a preliminary notice.
Caiff ACC ddyroddi hysbysiad codi treth i'r person heb ddyroddi hysbysiad rhagarweiniol yn gyntaf.
A charging notice issued under this section must include -
Rhaid i hysbysiad codi treth a ddyroddir o dan yr adran hon gynnwys -
the information specified in section 49 (5), and
yr wybodaeth a bennir yn adran 49 (5), a
WRA may not issue a charging notice under this section more than 4 years after WRA becomes aware of any taxable disposal to which the notice relates.
Ni chaiff ACC ddyroddi hysbysiad codi treth o dan yr adran hon fwy na 4 blynedd ar ôl i ACC ddod yn ymwybodol o unrhyw warediad trethadwy y mae'r hysbysiad yn ymwneud ag ef.
Nor may WRA issue a charging notice under this section more than 20 years after the time when it appears to WRA that any taxable disposal to which the notice relates was made.
Ni chaiff ACC ychwaith ddyroddi hysbysiad codi treth o dan yr adran hon fwy nag 20 mlynedd ar ôl yr adeg yr ymddengys i ACC y gwnaed unrhyw warediad trethadwy y mae'r hysbysiad yn ymwneud ag ef.
51 Payment of tax
51 Talu treth
A person to whom a charging notice is issued must pay the amount of tax charged by the notice.
Rhaid i berson y dyroddir hysbysiad codi treth iddo dalu'r swm o dreth a godir gan yr hysbysiad.
The tax must be paid before the end of the period of 30 days beginning with the day on which the notice is issued.
Rhaid talu'r dreth cyn diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau â'r diwrnod y dyroddir yr hysbysiad.
If charging notices are issued to more than one person in respect of the same taxable disposal, all of those persons are jointly and severally liable for the amount of tax charged on the disposal.
Os dyroddir hysbysiadau codi treth i fwy nag person mewn cysylltiad â'r un gwarediad trethadwy, mae'r holl bersonau hynny'n atebol ar y cyd ac yn unigol am y swm o dreth a godir ar y gwarediad.
52 Power to make further provision
52 Pŵer i wneud darpariaeth bellach
the procedures for issuing preliminary notices and charging notices;
y gweithdrefnau ar gyfer dyroddi hysbysiadau rhagarweiniol a hysbysiadau codi treth;
the payment of an amount of tax charged by a charging notice;
talu swm o dreth a godir gan hysbysiad codi treth;
any other matters relating to or arising from the charging or payment of an amount of tax under this Chapter.
unrhyw faterion eraill sy'n ymwneud â chodi swm o dreth neu dalu swm o dreth o dan y Bennod hon, neu'n deillio o hynny.
53 Late payment interest
53 Llog taliadau hwyr
" (1A) This section also applies to an amount of landfill disposals tax charged by a charging notice issued under section 49 or 50 of LDTA. "
" (1A) Mae'r adran hon hefyd yn gymwys i swm o dreth gwarediadau tirlenwi a godir gan hysbysiad codi treth a ddyroddir o dan adran 49 neu 50 o DTGT. "
In subsection (3), after paragraph (b) insert -
Yn is-adran (3), ar ôl paragraff (b) mewnosoder -
" (c) in the case of an amount falling within subsection (1A), the date immediately after the end of the period specified in section 51 of LDTA. "
" (c) yn achos swm sydd o fewn is-adran (1A), y dyddiad sy'n union ar ôl diwedd y cyfnod a bennir yn adran 51 o DTGT. "
PART 5 SUPPLEMENTARY PROVISION
RHAN 5 DARPARIAETH ATODOL
CHAPTER 1 CHAPTER 1
PENNOD 1 CREDYDAU TRETH
54 Power to make provision for tax credits
54 Pŵer i wneud darpariaeth ar gyfer credydau treth
Regulations may make provision for circumstances in which a person is to be entitled to a tax credit in respect of the tax.
Caiff rheoliadau wneud darpariaeth ar gyfer amgylchiadau pan fo person i fod â hawlogaeth i gredyd treth mewn cysylltiad â'r dreth.
about conditions to which entitlement to a credit is to be subject;
ynghylch amodau y mae hawlogaeth i gredyd i fod yn ddarostyngedig iddynt;
about the amount of a credit;
ynghylch swm credyd;
about the way in which a person entitled to a credit is to benefit from it (for example, provision for deductions to be made from the tax that would otherwise be chargeable on a person, and for payments to be made to a person, in circumstances prescribed in the regulations);
ynghylch y ffordd y mae person sydd â hawlogaeth i gredyd i gael budd ohono (er enghraifft, darpariaeth i dynnu didyniadau o'r dreth a fyddai fel arall i'w chodi ar berson, ac i daliadau gael eu rhoi i berson, mewn amgylchiadau a ragnodir yn y rheoliadau);
about the procedure for claiming a credit (for example, provision about information to be provided by a claimant in support of a claim);
ynghylch y weithdrefn ar gyfer hawlio credyd (er enghraifft, darpariaeth ynghylch gwybodaeth sydd i'w darparu gan hawlydd i ategu hawliad);
about conditions to which any benefit in respect of a credit is to be, or may be, made subject (for example, conditions requiring payments or repayments to be made to WRA in circumstances prescribed in the regulations);
ynghylch amodau y mae unrhyw fudd mewn cysylltiad â chredyd i fod yn ddarostyngedig iddynt, neu y caiff fod yn ddarostyngedig iddynt, (er enghraifft, amodau sy'n gwneud taliadau neu ad-daliadau i ACC yn ofynnol, o dan amgylchiadau a ragnodir yn y rheoliadau);
permitting WRA to require the provision of information and documents, and to inspect premises, either in connection with a requirement imposed under the regulations, or otherwise for the purpose of checking a person's position as respects entitlement to a credit, or as respects a requirement to make a repayment to WRA under the regulations;
sy'n caniatáu i ACC ei gwneud yn ofynnol i wybodaeth a dogfennau gael eu darparu, ac yn caniatáu i ACC archwilio mangreoedd, naill ai mewn cysylltiad â gofyniad a osodir o dan y rheoliadau, neu fel arall at ddiben cadarnhau sefyllfa person o ran hawlogaeth i gredyd, neu o ran gofyniad i roi ad-daliad i ACC o dan y rheoliadau;
about duties to keep and preserve records;
ynghylch dyletswyddau i gadw cofnodion a'u storio'n ddiogel;
for penalties in respect of failures to comply with requirements imposed by or under the regulations;
ar gyfer cosbau mewn cysylltiad ag achosion o fethu â chydymffurfio â gofynion a osodir gan y rheoliadau neu oddi tanynt;
CHAPTER 2 NON-DISPOSAL AREAS
PENNOD 2 MANNAU NAD YDYNT AT DDIBENION GWAREDU
55 Designation of non-disposal area
55 Dynodi man nad yw at ddibenion gwaredu
WRA may designate a part of an authorised landfill site in Wales as a non-disposal area by issuing a notice to the operator of the site.
Caiff ACC ddynodi rhan o safle tirlenwi awdurdodedig yng Nghymru yn fan nad yw at ddibenion gwaredu drwy ddyroddi hysbysiad i weithredwr y safle.
A notice designating a non-disposal area must specify -
Rhaid i hysbysiad sy'n dynodi man nad yw at ddibenion gwaredu bennu -
the authorised landfill site to which it relates,
y safle tirlenwi awdurdodedig y mae'n ymwneud ag ef,