techiaith/legislation-gov-uk_en-cy huggingface dataset:
in a case involving an information notice against which a person may appeal, the latest of -
mewn achos sy'n ymwneud â hysbysiad gwybodaeth y caiff person apelio yn ei erbyn, y diweddaraf o'r canlynol -
the day on which the person became liable to the penalty under section 146,
y diwrnod y daeth y person yn agored i'r gosb o dan adran 146,
if no appeal against the information notice is made, the end of the period in which such an appeal could have been made, and
os na wneir apêl yn erbyn yr hysbysiad gwybodaeth, diwedd y cyfnod y gellid bod wedi gwneud apêl o'r fath, a
if such an appeal is made, the day on which the appeal is finally determined or withdrawn, and
os gwneir apêl o'r fath, y diwrnod y caiff yr apêl ei dyfarnu'n derfynol neu ei thynnu'n ôl, a
in any other case, the day on which the person became liable to the penalty under section 146.
mewn unrhyw achos arall, y diwrnod y daeth y person yn agored i'r gosb o dan adran 146.
WRA may not make an application of the kind mentioned in subsection (1) (d) if a decision relating to a penalty under section 146, 147 or 150 in respect of the failure or obstruction is the subject of -
Ni chaiff ACC wneud cais o'r math a grybwyllir yn is-adran (1) (d) os yw penderfyniad sy'n ymwneud â chosb o dan adran 146, 147 neu 150 mewn cysylltiad â'r methiant neu'r rhwystr yn destun -
Penalty for inaccurate information or documents
Cosb am wybodaeth neu ddogfennau anghywir
152 Penalty for inaccurate information or documents
152 Cosb am wybodaeth neu ddogfennau anghywir
a person provides inaccurate information, or produces a document that contains an inaccuracy, in complying with an information notice other than a debtor contact notice, and
os yw person yn darparu gwybodaeth anghywir, neu'n cyflwyno dogfen sy'n cynnwys anghywirdeb, wrth gydymffurfio â hysbysiad gwybodaeth heblaw hysbysiad cyswllt dyledwr, a
condition 1, 2 or 3 is met.
os bodlonir amod 1, 2 neu 3.
Condition 1 is that the inaccuracy is -
Amod 1 yw bod yr anghywirdeb -
deliberate, or
yn fwriadol, neu
due to a failure by the person to take reasonable care.
yn deillio o fethiant ar ran y person i gymryd gofal rhesymol.
Condition 2 is that the person knows of the inaccuracy at the time the information is provided or the document is produced but does not inform WRA at that time.
Amod 2 yw bod y person yn gwybod am yr anghywirdeb ar yr adeg y darperir yr wybodaeth neu y cyflwynir y ddogfen ond nad yw'n hysbysu ACC ar y pryd.
Condition 3 is that the person -
Amod 3 yw bod y person -
discovers the inaccuracy some time later, and
yn darganfod yr anghywirdeb yn ddiweddarach, a
The person is liable to a penalty not exceeding £3,000.
Mae'r person yn agored i gosb heb fod yn fwy na £3,000.
Where the information or document contains more than one inaccuracy in respect of which condition 1, 2 or 3 is met, a penalty is payable for each such inaccuracy.
Pan fo'r wybodaeth neu'r ddogfen yn cynnwys mwy nag un anghywirdeb y bodlonir amod 1, 2 neu 3 mewn cysylltiad â hwy, mae cosb yn daladwy am bob anghywirdeb o'r fath.
Penalties under Chapter 5: general
Cosbau o dan Bennod 5: cyffredinol
153 Assessment of penalties under Chapter 5
153 Asesu cosbau o dan Bennod 5
Where a person becomes liable for a penalty under this Chapter, WRA must -
Pan ddaw person yn agored i gosb o dan y Bennod hon, rhaid i ACC -
issue a 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 146 or 147 must be made within the period of 12 months beginning with the day on which the person became liable to the penalty.
Rhaid gwneud asesiad o gosb o dan adran 146 neu 147 o fewn y cyfnod o 12 mis sy'n dechrau â'r diwrnod y daeth y person yn agored i'r gosb.
But in a case involving an information notice against which a person may appeal, an assessment of a penalty under section 146 or 147 must be made within the period of 12 months beginning with the latest of the following -
Ond mewn achos sy'n ymwneud â hysbysiad gwybodaeth y caiff person apelio yn ei erbyn, rhaid gwneud asesiad o gosb o dan adran 146 neu 147 o fewn y cyfnod o 12 mis sy'n dechrau â'r diweddaraf o'r canlynol -
the day on which the person became liable to the penalty,
y diwrnod y daeth y person yn agored i'r gosb,
if no appeal against the notice is made, the end of the period in which such an appeal could have been made, and
os na wneir apêl yn erbyn yr hysbysiad, diwedd y cyfnod y gellid bod wedi gwneud apêl o'r fath, ac
if such an appeal is made, the day on which the appeal is finally determined or withdrawn.
os gwneir apêl o'r fath, y diwrnod y caiff yr apêl ei dyfarnu'n derfynol neu ei thynnu'n ôl.
An assessment of penalties under section 150 must be made -
Rhaid gwneud asesiad o gosbau o dan adran 150 -
at the end of the period of 7 days beginning with the first applicable day, and
ar ddiwedd y cyfnod o 7 niwrnod sy'n dechrau â'r diwrnod cymwys cyntaf, a
at the end of each subsequent period of 7 days that includes an applicable day.
ar ddiwedd pob cyfnod dilynol o 7 niwrnod sy'n cynnwys diwrnod cymwys.
An assessment of a penalty under section 151 must be made within the period of 12 months beginning with the day on which the Upper Tribunal decided that it was appropriate for the penalty to be imposed.
Rhaid gwneud asesiad o gosb o dan adran 151 o fewn y cyfnod o 12 mis sy'n dechrau â'r diwrnod y penderfynodd yr Uwch Dribiwnlys ei bod yn briodol gosod y gosb.
An assessment of a penalty under section 152 must be made -
Rhaid gwneud asesiad o gosb o dan adran 152 -
within the period of 12 months beginning with the day on which the inaccuracy first came to the attention of WRA, and
o fewn y cyfnod o 12 mis sy'n dechrau â'r diwrnod y daeth yr anghywirdeb i sylw ACC yn gyntaf, a
within the period of 6 years beginning with the day on which the person became liable to the penalty.
o fewn y cyfnod o 6 mlynedd sy'n dechrau â'r diwrnod y daeth y person yn agored i'r gosb.
CHAPTER 6 PAYMENT OF PENALTIES
PENNOD 6 TALU COSBAU
154 Payment of penalties
154 Talu cosbau
A penalty under this Part must be paid before the end of the period of 30 days beginning with the day on which notice of the penalty was issued (but see section 182).
Rhaid talu cosb o dan y Rhan hon cyn diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau â'r diwrnod y dyroddwyd hysbysiad am y gosb (ond gweler adran 182).
CHAPTER 7 SUPPLEMENTARY
PENNOD 7 ATODOL
155 Double jeopardy
155 Gwahardd cosbi ddwywaith
A person is not liable to a penalty under this Act in respect of anything if the person has been convicted of an offence in relation to it.
Nid yw person yn agored i gosb o dan y Ddeddf hon mewn cysylltiad ag unrhyw beth os yw'r person wedi ei gollfarnu o drosedd mewn perthynas â hynny.
156 Power to make regulations about penalties
156 Pŵer i wneud rheoliadau ynghylch cosbau
The Welsh Ministers may by regulations make provision (or further provision) about -
Caiff Gweinidogion Cymru drwy reoliadau wneud darpariaeth (neu ddarpariaeth bellach) ynghylch -
the amounts of penalties under this Part;
symiau cosbau o dan y Rhan hon;
the procedure for assessing penalties under this Part.
y weithdrefn ar gyfer asesu cosbau o dan y Rhan hon.
Regulations under this section may modify any enactment (including this Act).
Caiff rheoliadau o dan yr adran hon addasu unrhyw ddeddfiad (gan gynnwys y Ddeddf hon).
Regulations under this section may not apply -
Ni chaiff rheoliadau o dan y Ddeddf hon fod yn gymwys -
to a failure beginning before the day on which the regulations come into force, or
i fethiant sy'n dechrau cyn y diwrnod y daw'r rheoliadau i rym, neu
to an inaccuracy in any information or document provided to WRA before that day.
i anghywirdeb mewn unrhyw wybodaeth neu ddogfen a ddarparwyd i ACC cyn y diwrnod hwnnw.
PART 6 INTEREST
RHAN 6 LLOG
Late payment interest
Llog taliadau hwyr
any amount of devolved tax, and
unrhyw swm o dreth ddatganoledig, a
any amount of penalty relating to devolved tax,
unrhyw swm o gosb sy'n ymwneud â threth ddatganoledig,
If an amount to which this section applies is not paid before the late payment interest start date, the amount carries interest (referred to in this Part as "late payment interest") at the late payment interest rate for the period -
Os na thelir swm y mae'r adran hon yn gymwys iddo cyn dyddiad dechrau'r llog taliadau hwyr, mae'r swm yn dwyn llog (y cyfeirir ato yn y Rhan hon fel "llog taliadau hwyr") ar y gyfradd llog taliadau hwyr ar gyfer y cyfnod -
beginning with the late payment interest start date, and
sy'n dechrau â dyddiad dechrau'r llog taliadau hwyr, a
ending with the date of payment.
sy'n dod i ben â'r dyddiad talu.
The late payment interest start date for the amount is the date following that on which the amount becomes payable, subject to sections 159 and 160.
Dyddiad dechrau'r llog taliadau hwyr ar gyfer y swm yw'r dyddiad sy'n dilyn y dyddiad y daw'r swm yn daladwy, yn ddarostyngedig i adrannau 159 a 160.
Subsection (2) (a) applies even if the late interest payment start date is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882 (c. 61).
Mae is-adran (2) (a) yn gymwys hyd yn oed os yw dyddiad dechrau'r llog taliadau hwyr yn ddiwrnod nad yw'n ddiwrnod busnes o fewn ystyr a roddir i "non-business day" yn adran 92 o Ddeddf Biliau Cyfnewid 1882 (p. 61).
In this section, "late payment interest rate" has the meaning given by section 163 (1).
Yn yr adran hon, mae i "cyfradd llog taliadau hwyr" yr ystyr a roddir gan adran 163 (1).
158 Late payment interest: supplementary
158 Llog taliadau hwyr: atodol
Late payment interest is not payable on late payment interest.
Nid yw llog taliadau hwyr yn daladwy ar log taliadau hwyr.
The date of payment, in relation to an amount to which section 157 applies, includes the date on which it is set off against an amount payable by WRA.
Mae'r dyddiad talu, mewn perthynas â swm y mae adran 157 yn gymwys iddo, yn cynnwys y dyddiad y caiff ei osod yn erbyn swm sy'n daladwy gan ACC.
Late payment interest start date: special rules
Dyddiad dechrau'r llog taliadau hwyr: rheolau arbennig
This section applies to an amount that is payable as a result of -
Mae'r adran hon yn gymwys i swm sy'n daladwy o ganlyniad i -
an amendment under section 41, 45 or 50, or a correction under section 42, to an assessment ("assessment A"),
diwygiad o dan adran 41, 45 neu 50, neu gywiriad o dan adran 42, i asesiad ("asesiad A"),
a WRA assessment made in place of or in addition to an assessment ("assessment A"), or
asesiad ACC a wneir yn lle neu yn ychwanegol at asesiad ("asesiad A"), neu
an assessment under section 45 or 50, or a WRA determination, made in place of an assessment ("assessment A") which ought to have been made by a person chargeable to a devolved tax.
asesiad o dan adran 45 neu 50, neu ddyfarniad ACC, a wneir yn lle asesiad ("asesiad A") y dylid bod wedi ei wneud gan berson y mae treth ddatganoledig i'w chodi arno.
The late payment interest start date for that amount is the date which would have been the late payment interest start date if -
Dyddiad dechrau'r llog taliadau hwyr ar gyfer y swm hwnnw yw'r dyddiad a fyddai wedi bod yn ddyddiad dechrau'r llog taliadau hwyr -
assessment A had been complete and accurate and had been made on the date (if any) by which it was required to be made, and
pe byddai asesiad A wedi bod yn gyflawn ac yn gywir ac wedi ei wneud ar y dyddiad (os o gwbl) erbyn pryd yr oedd yn ofynnol ei wneud, a
accordingly, the amount had been payable as a result of assessment A.
yn unol â hynny, pe byddai'r swm wedi bod yn daladwy o ganlyniad i asesiad A.
160 Late payment interest start date: death of taxpayer
160 Dyddiad dechrau'r llog taliadau hwyr: marwolaeth trethdalwr
a person chargeable to an amount of devolved tax or penalty relating to devolved tax dies before the amount becomes payable, and
os yw person y mae swm o dreth ddatganoledig i'w godi arno neu gosb sy'n ymwneud â threth ddatganoledig i'w chodi arno yn marw cyn y daw'r swm yn daladwy, a
the executor or administrator is unable to pay the amount before obtaining probate or letters of administration or another document having equivalent effect under the law of a country or territory other than England and Wales in relation to the deceased person's estate.
os nad yw'r ysgutor neu'r gweinyddwr yn gallu talu'r swm cyn cael profiant neu lythyrau gweinyddu neu ddogfen arall ag iddi effaith gyfatebol o dan gyfraith gwlad neu diriogaeth heblaw Cymru a Lloegr mewn perthynas ag ystad yr ymadawedig.
The late payment interest start date for that amount is the later of the following -
Dyddiad dechrau'r llog taliadau hwyr ar gyfer y swm hwnnw yw'r hwyraf o'r canlynol⁠ -
the date which would be the late payment interest start date apart from this section, and
y dyddiad a fyddai wedi bod yn ddyddiad dechrau'r llog taliadau hwyr oni bai am yr adran hon, a
the day after the end of the period of 30 days beginning with the grant of probate or letters of administration or another document having equivalent effect under the law of a country or territory other than England and Wales in relation to the deceased person's estate.
y diwrnod ar ôl diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau â grant profiant neu lythyrau gweinyddu neu ddogfen arall ag iddi effaith gyfatebol o dan gyfraith gwlad neu diriogaeth heblaw Cymru a Lloegr mewn perthynas ag ystad yr ymadawedig.
Repayment interest
Llog ad-daliadau
This section applies to any relevant amount paid by a person to WRA that is repaid by WRA to that person or to another person.
Mae'r adran hon yn gymwys i unrhyw swm perthnasol a dalwyd gan berson i ACC a ad-delir gan ACC i'r person hwnnw neu i berson arall.
"Relevant amount" means an amount paid in connection with any liability (including any purported or anticipated liability) to pay to WRA -
Ystyr "swm perthnasol" yw swm a dalwyd mewn cysylltiad ag unrhyw rwymedigaeth (gan gynnwys unrhyw rwymedigaeth honedig neu rwymedigaeth a ragwelir) i dalu i ACC -
an amount of devolved tax, or
swm o dreth ddatganoledig, neu
an amount of penalty relating to devolved tax.
swm o gosb sy'n ymwneud â threth ddatganoledig.
If an amount to which this section applies is not repaid before the repayment interest start date, the amount carries interest (referred to in this Part as "repayment interest") at the repayment interest rate for the period -
Os nad ad-delir swm y mae'r adran hon yn gymwys iddo cyn dyddiad dechrau'r llog ad-daliadau, mae'r swm yn dwyn llog (y cyfeirir ato yn y Rhan hon fel "llog ad-daliadau") ar y gyfradd llog ad-daliadau ar gyfer y cyfnod -
beginning with the repayment interest start date, and
sy'n dechrau â dyddiad dechrau'r llog ad-daliadau, a
ending with the date of repayment.
sy'n dod i ben â'r dyddiad ad-dalu.
The repayment interest start date for the relevant amount is the later of -
Dyddiad dechrau'r llog ad-daliadau ar gyfer y swm perthnasol yw'r hwyraf o'r canlynol⁠ -
the day on which the amount mentioned in subsection (2) (a) or (b), in connection with which the relevant amount was paid, became payable to WRA.
y diwrnod y daeth y swm a grybwyllir yn is-adran (2) (a) neu (b), y talwyd y swm perthnasol mewn cysylltiad ag ef, yn daladwy i ACC.
Subsection (3) (a) applies even if the repayment interest start date is a non-business day within the meaning of section 92 of the Bills of Exchange Act 1882 (c. 61).
Mae is-adran (3) (a) yn gymwys hyd yn oed os yw dyddiad dechrau'r llog ad-daliadau yn ddiwrnod nad yw'n ddiwrnod busnes o fewn yr ystyr a roddir i "non-business day" yn adran 92 o Ddeddf Biliau Cyfnewid 1882 (p. 61).
In this section, "repayment interest rate" has the meaning given by section 163 (2).
Yn yr adran hon, mae i "cyfradd llog ad-daliadau" yr ystyr a roddir gan adran 163 (2).
162 Repayment interest: supplementary
162 Llog ad-daliadau: atodol
Repayment interest is not payable on an amount payable in consequence of an order or judgment of a court having power to allow interest on the amount.
Nid yw llog ad-daliadau yn daladwy ar swm sy'n daladwy o ganlyniad i orchymyn neu ddyfarniad llys sydd â phŵer i ganiatáu llog ar y swm.
Repayment interest is not payable on repayment interest.
Nid yw llog ad-daliadau yn daladwy ar log ad-daliadau.
The date of repayment, in relation to an amount to which section 161 applies, includes the date on which it is set off against an amount owed to WRA.
Mae'r dyddiad ad-dalu, mewn perthynas â swm y mae adran 161 yn gymwys iddo, yn cynnwys y dyddiad y caiff ei osod yn erbyn swm sy'n ddyledus i ACC.
CHAPTER 3 RATES OF INTEREST
PENNOD 3 CYFRADDAU LLOG
163 Rates of late payment interest and repayment interest
163 Cyfraddau llog taliadau hwyr a llog ad-daliadau
The late payment interest rate is the rate provided for in regulations made by the Welsh Ministers.
Y gyfradd llog taliadau hwyr yw'r gyfradd y darperir ar ei chyfer mewn rheoliadau a wneir gan Weinidogion Cymru.
The repayment interest rate is the rate provided for in regulations made by the Welsh Ministers.
Y gyfradd llog ad-daliadau yw'r gyfradd y darperir ar ei chyfer mewn rheoliadau a wneir gan Weinidogion Cymru.
Regulations under subsection (1) or (2) -
Caiff rheoliadau o dan is-adran (1) neu (2) -
may make different provision for different purposes;
gwneud darpariaeth wahanol at ddibenion gwahanol;
may either themselves specify a rate of interest or make provision for a rate to be determined (and to change from time to time) by reference to a rate or an average of rates referred to in regulations;
naill ai bennu cyfradd llog eu hunain neu wneud darpariaeth ar gyfer pennu cyfradd (a'i newid o bryd i'w gilydd) drwy gyfeirio at gyfradd neu gyfartaledd cyfraddau y cyfeirir ati neu ato mewn rheoliadau;
may provide for rates to be reduced below, or increased above, what they would otherwise be by reference to specified amounts or specified formulae;
darparu ar gyfer gostwng cyfraddau islaw, neu eu codi uwchlaw, yr hyn y byddent fel arall drwy gyfeirio at symiau penodedig neu at fformiwlâu penodedig;
may provide for rates arrived at by reference to averages to be rounded up or down;
darparu ar gyfer talgrynnu i fyny neu i lawr gyfraddau a geir drwy gyfeirio at gyfartaleddau;
may provide for circumstances in which alteration of a rate of interest is or is not to take place;
darparu ar gyfer amgylchiadau pa fo cyfradd llog i'w haddasu neu pan na fo i'w haddasu;
may provide that alterations of rates are to have effect for periods beginning on or after a day determined in accordance with the regulations in relation to interest running from before that day as well as from or from after that day.
darparu bod addasiadau i gyfraddau i gael effaith am gyfnodau sy'n dechrau ar neu ar ôl diwrnod a bennir yn unol â'r rheoliadau mewn perthynas â llog sy'n dechrau cronni cyn y dyddiad hwnnw yn ogystal ag o'r diwrnod hwnnw neu ar ôl y diwrnod hwnnw.
PART 7 PAYMENT AND ENFORCEMENT
RHAN 7 TALU A GORFODI
164 Meaning of "relevant amount"
164 Ystyr "swm perthnasol"
In this Part, "relevant amount" means -
Yn y Rhan hon, ystyr "swm perthnasol" yw -
devolved tax;
treth ddatganoledig;
interest on devolved tax;
llog ar dreth ddatganoledig;
a penalty relating to devolved tax;
cosb sy'n ymwneud â threth ddatganoledig;
interest on a penalty relating to devolved tax.
llog ar gosb sy'n ymwneud â threth ddatganoledig.
166 Receipts for payment
166 Derbynebau am daliad
When a relevant amount is paid to WRA, WRA must give a receipt if requested to do so.
Pan delir swm perthnasol i ACC, rhaid i ACC roi derbynneb os gofynnir iddo wneud hynny.
167 Fees for payment
167 Ffioedd talu
The Welsh Ministers may by regulations provide that a person who pays a relevant amount to WRA using a method of payment prescribed by the regulations must also pay a fee prescribed by, or determined in accordance with, the regulations.
Caiff Gweinidogion Cymru ddarparu drwy reoliadau bod rhaid i berson sy'n talu swm perthnasol i ACC gan ddefnyddio dull talu a ragnodir gan y rheoliadau, hefyd dalu ffi a ragnodir gan y rheoliadau neu a bennir yn unol â hwy.
Regulations under this section may make provision about the time and manner in which the fee must be paid.
Caiff rheoliadau o dan yr adran hon wneud darpariaeth ynghylch pryd a sut y mae'n rhaid talu'r ffi.
Certification of debt
Ardystio dyled
168 Certificates of debt
168 Tystysgrifau dyled
A certificate of WRA that a relevant amount has not been paid to WRA is sufficient evidence that the amount is unpaid unless the contrary is proved.
Mae tystysgrif gan ACC nad yw swm perthnasol wedi ei dalu i ACC yn dystiolaeth ddigonol nad yw'r swm wedi ei dalu oni phrofir i'r gwrthwyneb.
A document purporting to be such a certificate is to be treated as if it were such a certificate unless the contrary is proved.
Mae dogfen yr honnir ei bod yn dystysgrif o'r fath i'w thrin fel pe bai'n dystysgrif o'r fath oni phrofir i'r gwrthwyneb.
Where a relevant amount is payable by a person and it does not exceed £2,000, it is recoverable summarily as a civil debt.
Pan fo swm perthnasol yn daladwy gan berson ac nad yw'n fwy na £2,000, mae i'w adennill fel dyled sifil drwy broses ynadol.
All or any of the amounts recoverable under this section that are payable by any one person may be included in the same complaint, summons or other document required to be laid before or issued by a justice of the peace.
Caniateir cynnwys pob un neu unrhyw un neu ragor o'r symiau sydd i'w hadennill o dan yr adran hon sy'n daladwy gan unrhyw un person o fewn yr un gŵyn, wŷs, neu ddogfen arall y mae'n ofynnol ei gosod gerbron ynad heddwch neu ei dyroddi ganddo.
Each such document is to be treated, in respect of each amount, as a separate document and its invalidity as respects one amount does not affect its validity in respect of any other amount.
Mae pob dogfen o'r fath i'w thrin, mewn cysylltiad â phob swm, fel dogfen ar wahân ac nid yw ei hannilysrwydd mewn cysylltiad ag un swm yn effeithio ar ei dilysrwydd mewn cysylltiad ag unrhyw swm arall.
Where a relevant amount consists of devolved tax or a penalty, proceedings may be brought under this section within the period of 12 months beginning with the day following that on or before which the devolved tax or penalty was required to be paid.
O ran swm perthnasol sy'n dreth ddatganoledig neu'n gosb, caniateir dwyn achos o dan yr adran hon o fewn y cyfnod o 12 mis sy'n dechrau â'r diwrnod yn dilyn y diwrnod yr oedd yn ofynnol talu'r dreth ddatganoledig neu'r gosb arno neu'n gynharach.
Where a relevant amount consists of interest on devolved tax or on a penalty, proceedings may be brought under this section within the period of 12 months beginning with the day following that on or before which the devolved tax or penalty was required to be paid.
O ran swm perthnasol sy'n llog ar dreth ddatganoledig neu ar gosb, caniateir dwyn achos o dan yr adran hon o fewn y cyfnod o 12 mis sy'n dechrau â'r diwrnod yn dilyn y diwrnod yr oedd yn ofynnol talu'r dreth ddatganoledig neu'r gosb arno neu'n gynharach.
The Welsh Ministers may by regulations increase the amount specified in subsection (1).
Caiff Gweinidogion Cymru gynyddu'r swm a bennir yn is-adran (1) drwy reoliadau.
170 Enforcement by taking control of goods
170 Gorfodi drwy atafaelu nwyddau
If a person does not pay WRA a relevant amount which is payable by the person, WRA may use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (c. 15) (taking control of goods) to recover that amount.
Os nad yw person yn talu swm perthnasol i ACC sy'n daladwy gan y person, caiff ACC ddilyn y weithdrefn yn Atodlen 12 i Ddeddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 2007 (p. 15) (atafaelu nwyddau) er mwyn adennill y swm hwnnw.
In section 63 (3) of that Act (enforcement agents), after paragraph (b) insert -
Yn adran 63 (3) o'r Ddeddf honno (asiantau gorfodi), ar ôl paragraff (b) mewnosoder -
171 Overview of Part
171 Trosolwg o'r Rhan
This Part makes provision for reviews of and appeals against certain decisions made by WRA, including provision about -
Mae'r Rhan hon yn gwneud darpariaeth ar gyfer adolygiadau o benderfyniadau penodol gan ACC, ac apelau yn eu herbyn, gan gynnwys darpariaeth ynghylch -
the effect of review conclusions,
effaith casgliadau adolygiad,