techiaith/legislation-gov-uk_en-cy huggingface dataset:
If the enquiry is one that is limited by section 44 (2) to matters arising from an amendment of the tax return, subsection (1) applies only so far as the insufficiency is attributable to the amendment.
Os yw'r ymholiad yn un sydd wedi ei gyfyngu gan adran 44 (2) i faterion sy'n deillio o ddiwygiad i'r ffurflen dreth, nid yw is-adran (1) yn gymwys ond i'r graddau y gellir priodoli'r annigonolrwydd i'r diwygiad.
Where a notice is issued under subsection (1), the person who made the tax return may no longer amend it under section 41.
Os dyroddir hysbysiad o dan is-adran (1), ni chaiff y person a ddychwelodd y ffurflen dreth ei diwygio mwyach o dan 41.
The person who made the tax return must pay any amount, or additional amount, of devolved tax payable as a result of the amendment before the end of the period of 30 days beginning with the day on which notice of the amendment is issued.
Rhaid i'r person a ddychwelodd y ffurflen dreth dalu unrhyw swm, neu swm ychwanegol, o dreth ddatganoledig sy'n daladwy o ganlyniad i'r diwygiad cyn diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau â'r diwrnod y dyroddir hysbysiad am y diwygiad.
For the purposes of this section and section 46 the period during which an enquiry into a tax return is in progress is the whole of the period -
At ddibenion yr adran hon ac adran 46 y cyfnod y mae ymholiad i ffurflen dreth yn mynd rhagddo yw'r cyfnod cyfan -
beginning with the day on which notice of enquiry into the tax return is issued, and
sy'n dechrau â'r diwrnod y dyroddir hysbysiad ymholiad ynghylch y ffurflen dreth, a
ending with the day on which the enquiry is completed (see section 50).
sy'n dod i ben â'r diwrnod y cwblheir yr ymholiad (gweler adran 50).
Referral during enquiry
Atgyfeirio yn ystod ymholiad
46 Referral of questions to tribunal during enquiry
46 Atgyfeirio cwestiynau at dribiwnlys yn ystod ymholiad
At any time when an enquiry is in progress the person who made the tax return and WRA may jointly refer any question arising in connection with the subject-matter of the tax return to the tribunal.
Ar unrhyw adeg pan fo ymholiad yn mynd rhagddo caniateir i'r person a ddychwelodd y ffurflen dreth ac ACC, ar y cyd, atgyfeirio unrhyw gwestiwn sy'n codi mewn cysylltiad â chynnwys y ffurflen dreth at y tribiwnlys.
The tribunal must determine any question referred to it.
Rhaid i'r tribiwnlys ddyfarnu ynghylch unrhyw gwestiwn a atgyfeirir iddo.
More than one referral may be made under this section in relation to an enquiry.
Caniateir gwneud mwy nag un atgyfeiriad o dan yr adran hon mewn perthynas ag ymholiad.
47 Withdrawal of referral
47 Tynnu atgyfeiriad yn ôl
WRA or the person who made the tax return may withdraw a referral made under section 46.
Caiff ACC neu'r person a ddychwelodd y ffurflen dreth dynnu atgyfeiriad a wnaed o dan adran 46 yn ôl.
48 Effect of referral on enquiry
48 Effaith atgyfeirio ar ymholiad
While proceedings on a referral under section 46 are in progress in relation to an enquiry⁠ -
Tra bo achos ynghylch atgyfeiriad o dan adran 46 yn mynd rhagddo mewn perthynas ag ymholiad -
no closure notice may be issued in relation to the enquiry (see section 50), and
ni chaniateir dyroddi hysbysiad cau mewn perthynas â'r ymholiad (gweler adran 50), a
no application may be made for a direction to issue a closure notice (see section 51).
ni chaniateir gwneud cais am gyfarwyddyd i ddyroddi hysbysiad cau (gweler adran 51).
Proceedings on a referral are in progress where -
Mae achos ynghylch atgyfeiriad yn mynd rhagddo -
a referral has been made and has not been withdrawn, and
pan fo atgyfeiriad wedi ei wneud a heb ei dynnu'n ôl, a
the question referred has not been finally determined.
pan na fo dyfarniad terfynol wedi ei wneud ynghylch y cwestiwn a atgyfeiriwyd.
49 Effect of determination
49 Effaith dyfarniad
A determination under section 46 is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary issue in an appeal.
Mae dyfarniad o dan adran 46 yn rhwymo'r partïon i'r atgyfeiriad yn yr un ffordd, ac i'r un graddau, â phenderfyniad ar fater rhagarweiniol mewn apêl.
in reaching conclusions on the enquiry, and
wrth ddod i gasgliadau ynghylch yr ymholiad, a
in the formulation of any amendments of the tax return that may be required to give effect to those conclusions.
wrth lunio unrhyw ddiwygiadau i'r ffurflen dreth a all fod yn ofynnol er mwyn rhoi effaith i'r casgliadau hynny.
The question determined may not be reopened on an appeal, except to the extent that it could be reopened if it had been determined as a preliminary issue in an appeal.
Ni chaniateir ailedrych yn ystod apêl ar y cwestiwn y dyfarnwyd yn ei gylch, ac eithrio i'r graddau y gellid ailedrych arno os dyfarnwyd yn ei gylch fel mater rhagarweiniol mewn apêl.
Completion of enquiry
Cwblhau ymholiad
50 Completion of enquiry
50 Cwblhau ymholiad
An enquiry is completed when WRA issues a notice (a "closure notice") to the person who made the tax return stating -
Mae ymholiad wedi ei gwblhau pan fydd ACC yn dyroddi hysbysiad ("hysbysiad cau") i'r person a ddychwelodd y ffurflen dreth yn datgan -
state that in WRA's opinion no amendment of the tax return is required, or
datgan nad yw'n ofynnol diwygio'r ffurflen dreth ym marn ACC, neu
make the amendments of the tax return required to give effect to WRA's conclusions.
gwneud y diwygiadau i'r ffurflen dreth sy'n ofynnol er mwyn rhoi effaith i gasgliadau ACC.
Where a closure notice is issued which makes amendments of a tax return, the person who made the tax return may no longer amend it under section 41.
Pan ddyroddir hysbysiad cau sy'n gwneud diwygiadau i ffurflen dreth, ni chaiff y person a ddychwelodd y ffurflen dreth ei diwygio mwyach o dan adran 41.
The person who made the tax return must pay an amount, or additional amount, of devolved tax chargeable as a result of an amendment made by a closure notice before the end of the period of 30 days beginning with the day on which the notice is issued.
Rhaid i'r person a ddychwelodd y ffurflen dreth dalu swm, neu swm ychwanegol, o dreth ddatganoledig sydd i'w godi o ganlyniad i ddiwygiad a wnaed gan hysbysiad cau cyn diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau â'r diwrnod y dyroddir yr hysbysiad.
51 Direction to complete enquiry
51 Cyfarwyddyd i gwblhau ymholiad
The person who made the tax return may make an application to the tribunal for a direction that a closure notice is to be issued within a specified period.
Caiff y person a ddychwelodd y ffurflen dreth 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 giving a closure notice within that period.
Rhaid i'r tribiwnlys roi cyfarwyddyd oni bai ei fod yn fodlon fod gan ACC seiliau rhesymol dros beidio â rhoi hysbysiad cau o fewn y cyfnod hwnnw.
52 Determination of tax chargeable if no tax return made
52 Dyfarniad o'r dreth sydd i'w chodi os na ddychwelir ffurflen dreth
WRA has reason to believe that a person is chargeable to a devolved tax,
pan fo gan ACC reswm i gredu bod treth ddatganoledig i'w chodi ar berson,
the person has not made a tax return in relation to the devolved tax chargeable, and
pan na fo'r person wedi dychwelyd ffurflen dreth mewn perthynas â'r dreth ddatganoledig sydd i'w chodi, ac
the relevant filing date has passed.
pan fo'r dyddiad ffeilio perthnasol wedi mynd heibio.
"The relevant filing date" means the date by which WRA believes a tax return was required to be made.
Ystyr "y dyddiad ffeilio perthnasol" yw'r dyddiad erbyn pryd y mae ACC yn credu yr oedd yn ofynnol dychwelyd ffurflen dreth.
WRA may make a determination (a "WRA determination") of the amount of devolved tax to which the person is, in WRA's opinion, chargeable.
Caiff ACC wneud dyfarniad ("dyfarniad ACC") ynghylch swm y dreth ddatganoledig sydd i'w chodi ar y person, ym marn ACC.
Notice of the determination must be issued to the person.
Rhaid dyroddi hysbysiad am y dyfarniad i'r person.
The person must pay the devolved tax payable as a result of the WRA determination before the end of the period of 30 days beginning with the day on which notice of the determination is issued.
Rhaid i'r person dalu'r dreth ddatganoledig sy'n daladwy o ganlyniad i ddyfarniad ACC cyn diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau â'r diwrnod y dyroddir hysbysiad am y dyfarniad.
the relevant filing date, or
y dyddiad ffeilio perthnasol, neu
53 Determination superseded by tax return
53 Ffurflen dreth yn disodli dyfarniad
If, after a WRA determination has been made, the person whom WRA had reason to believe was chargeable to a devolved tax makes a tax return with respect to the tax, the return supersedes the determination.
Os yw'r person yr oedd gan ACC reswm i gredu bod treth ddatganoledig i'w chodi arno yn dychwelyd ffurflen dreth mewn perthynas â'r dreth ar ôl i ddyfarniad ACC gael ei wneud, mae'r ffurflen yn disodli'r dyfarniad.
But subsection (1) does not apply to a tax return made -
Ond nid yw is-adran (1) yn gymwys i ffurflen dreth a ddychwelwyd -
more than 12 months after the day on which the notice of the determination was issued,
dros 12 mis ar ôl y diwrnod y dyroddwyd hysbysiad am y dyfarniad,
whichever is the later.
pa un bynnag sydd hwyraf.
proceedings have been begun for the recovery of any devolved tax charged by a WRA determination, and
achos wedi ei gychwyn i adennill unrhyw dreth ddatganoledig a godwyd gan ddyfarniad ACC, a
before the proceedings are concluded the determination is superseded by a tax return,
ffurflen dreth yn disodli'r dyfarniad cyn i'r achos ddod i ben,
the proceedings may be continued as if they were proceedings for the recovery of so much of the devolved tax charged by the tax return as is required to be paid and has not yet been paid.
caniateir parhau â'r achos fel pe bai'n achos i adennill cymaint o'r dreth ddatganoledig a godir gan y ffurflen dreth ag y mae'n ofynnol ei dalu ac nad yw wedi ei dalu eto.
Assessment of loss of tax or of excessive repayment
Asesu treth a gollir neu ad-daliad gormodol
54 Assessment where loss of tax
54 Asesu treth a gollir
an amount of devolved tax that ought to have been assessed as devolved tax chargeable on a person has not been assessed,
nad aseswyd swm o dreth ddatganoledig y dylid bod wedi ei asesu fel treth ddatganoledig sydd i'w chodi ar berson,
an assessment of the devolved tax chargeable on a person is or has become insufficient, or
bod asesiad o'r dreth ddatganoledig sydd i'w chodi ar berson yn annigonol neu wedi dod yn annigonol, neu
relief in respect of a devolved tax has been claimed or given that is or has become excessive,
bod ymwared mewn perthynas â threth ddatganoledig wedi ei hawlio neu wedi ei roi, sy'n ormodol neu wedi dod yn ormodol,
WRA may make an assessment of the amount or further amount that ought in its opinion to be charged in order to make good the loss of devolved tax.
caiff ACC asesu'r swm neu'r swm pellach y dylid ei godi yn ei farn ef er mwyn gwneud iawn am y dreth ddatganoledig a gollir.
55 Assessment to recover excessive repayment of tax
55 Asesiad i adennill ad-daliad treth gormodol
If an amount of a devolved tax has been, but ought not to have been, repaid to a person that amount may be assessed and recovered as if it were unpaid devolved tax.
Os ad-dalwyd swm o dreth ddatganoledig i berson, ond na ddylid bod wedi ei ad-dalu iddo, caniateir asesu ac adennill y swm hwnnw fel pe bai'n dreth ddatganoledig nas talwyd.
If the repayment was made with interest, the amount assessed and recovered may include the amount of interest that ought not to have been paid.
Os gwnaed yr ad-daliad gyda llog, caiff y swm a asesir ac a adenillir gynnwys swm y llog na ddylid bod wedi ei dalu.
56 References to "WRA assessment"
56 Cyfeiriadau at "asesiad ACC"
In this Act, "WRA assessment" means an assessment under section 54 or 55.
Yn y Ddeddf hon, ystyr "asesiad ACC" yw asesiad o dan adran 54 neu 55.
57 References to the "taxpayer"
57 Cyfeiriadau at y "trethdalwr"
In sections 58 to 61, "taxpayer" means -
Yn adrannau 58 i 61, ystyr "trethdalwr" yw -
in relation to a WRA assessment under section 54, the person chargeable to the devolved tax,
mewn perthynas ag asesiad ACC o dan adran 54, y person y mae'r dreth ddatganoledig i'w chodi arno,
in relation to a WRA assessment under section 55, the person mentioned there.
mewn perthynas ag asesiad ACC o dan adran 55, y person a grybwyllir yno.
may be made only in the two cases specified in subsections (2) and (3), and
caniateir ei wneud yn y ddau achos a bennir yn is-adrannau (2) a (3) yn unig, a
The first case is where the situation mentioned in section 54 or 55 was brought about carelessly or deliberately by -
Yr achos cyntaf yw pan fo'r sefyllfa a grybwyllir yn adran 54 neu 55 wedi ei pheri'n ddiofal neu'n fwriadol gan -
the taxpayer,
y trethdalwr,
a person acting on the taxpayer's behalf, or
person sy'n gweithredu ar ran y trethdalwr, neu
a person who was a partner in the same partnership as the taxpayer.
person a oedd yn bartner yn yr un bartneriaeth â'r trethdalwr.
The second case is -
Yr ail achos yw -
where WRA has ceased to be entitled to issue a notice of enquiry into a tax return, or has completed its enquiries into a tax return, and
pan fo hawl ACC i ddyroddi hysbysiad ymholiad i ffurflen dreth wedi dod i ben, neu pan fo wedi cwblhau ei ymholiadau i ffurflen dreth, a
at the time when it ceased to be so entitled or completed those enquiries, it could not reasonably have been expected to be aware of the situation mentioned in section 54 or 55 on the basis of information made available to it before that time.
ar yr adeg y daeth yr hawl honno i ben neu y cwblhaodd yr ymholiadau hynny, na ellid bod wedi disgwyl yn rhesymol i ACC fod yn ymwybodol o'r sefyllfa a grybwyllir yn adran 54 neu 55 ar sail gwybodaeth a ddarparwyd iddo cyn yr adeg honno.
the situation mentioned in section 54 or 55 is attributable to a mistake in the tax return as to the basis on which the devolved tax liability ought to have been calculated, and
os gellir priodoli'r sefyllfa a grybwyllir yn adran 54 neu 55 i gamgymeriad yn y ffurflen dreth o ran ar ba sail y dylid bod wedi cyfrifo'r rhwymedigaeth i'r dreth ddatganoledig, a
the mistake occurred because the tax return was made on the basis prevailing, or in accordance with the practice generally prevailing, at the time it was made.
os gwnaed y camgymeriad oherwydd bod y ffurflen dreth wedi ei dychwelyd ar y sail a oedd yn bodoli ar yr adeg y'i dychwelwyd, neu yn unol â'r arfer a oedd yn bodoli'n gyffredinol bryd hynny.
But a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54 or 55 brought about carelessly by the taxpayer or a related person may be made up to 6 years after the relevant date.
Ond caniateir gwneud asesiad ACC o drethdalwr hyd at 6 mlynedd ar ôl y dyddiad perthnasol mewn unrhyw achos sy'n cynnwys sefyllfa a grybwyllir yn adran 54 neu 55 sydd wedi ei pheri'n ddiofal gan y trethdalwr neu gan berson cysylltiedig.
And a WRA assessment of a taxpayer in any case involving a situation mentioned in section 54 or 55 brought about deliberately by the taxpayer or a related person may be made up to 20 years after the relevant date.
A chaniateir gwneud asesiad ACC o drethdalwr hyd at 20 mlynedd ar ôl y dyddiad perthnasol mewn unrhyw achos sy'n cynnwys sefyllfa a grybwyllir yn adran 54 neu 55 sydd wedi ei pheri'n fwriadol gan y trethdalwr neu gan berson cysylltiedig.
A WRA assessment under section 55 is not out of time if it is made within the period of 12 months beginning with the day on which the repayment in question was made.
Nid yw asesiad ACC o dan adran 55 oddi allan i'r cyfnod os caiff ei wneud o fewn y cyfnod o 12 mis sy'n dechrau â'r diwrnod y gwnaed yr ad-daliad o dan sylw.
If the taxpayer has died -
Os yw'r trethdalwr wedi marw -
any WRA assessment on the personal representatives must be made before the end of the period of 4 years beginning with the date of the death, and
rhaid gwneud unrhyw asesiad ACC o'r cynrychiolwyr personol cyn diwedd y cyfnod o 4 blynedd sy'n dechrau â dyddiad y farwolaeth, a
Any objection to the making of a WRA assessment on the ground that the time limit for making it has expired can only be made on a review of or appeal against the assessment.
Ni ellir gwrthwynebu gwneud asesiad ACC ar y sail fod y terfyn amser ar gyfer ei wneud wedi mynd heibio ond fel rhan o adolygiad o'r asesiad neu apêl yn ei erbyn.
a person acting on the taxpayer's behalf, or
os dychwelwyd y ffurflen dreth ar ôl y dyddiad ffeilio, y diwrnod y dychwelwyd y ffurflen dreth, neu
a person who was a partner in the same partnership as the taxpayer;
fel arall, y dyddiad ffeilio;
if the tax return was made after the filing date, the day on which the tax return was made, or
person sy'n gweithredu ar ran y trethdalwr, neu
otherwise, the filing date.
person a oedd yn bartner yn yr un bartneriaeth â'r trethdalwr.
60 Situations brought about carelessly or deliberately
60 Sefyllfaoedd sydd wedi eu peri'n ddiofal neu'n fwriadol
This section applies for the purposes of sections 58 and 59.
Mae'r adran hon yn gymwys at ddibenion adrannau 58 a 59.
A situation is brought about carelessly by a person if the person fails to take reasonable care to avoid bringing about that situation.
Caiff sefyllfa ei pheri'n ddiofal gan berson os yw'r person yn methu â chymryd gofal rhesymol i osgoi peri'r sefyllfa honno.
the person who provided the information, or the person on whose behalf it was provided, discovers some time later that the information was inaccurate, and
y person a ddarparodd yr wybodaeth, neu'r person y'i darparwyd ar ei ran, yn darganfod yn nes ymlaen bod yr wybodaeth yn anghywir, ac
any situation brought about by the inaccuracy is to be treated as having been brought about carelessly by that person.
mae unrhyw sefyllfa sy'n cael ei pheri gan yr anghywirdeb i'w thrin fel pe bai wedi ei pheri'n ddiofal gan y person hwnnw.
References to a situation brought about deliberately by a person include a situation brought about as a result of a deliberate inaccuracy in a document given to WRA.
Mae cyfeiriadau at sefyllfa sy'n cael ei pheri'n fwriadol gan berson yn cynnwys sefyllfa sy'n cael ei pheri o ganlyniad i anghywirdeb bwriadol mewn dogfen a roddir i ACC.
61 Assessment procedure
61 Y weithdrefn asesu
The amount payable in accordance with a WRA assessment must be paid before the end of the period of 30 days beginning with the day on which the notice of the assessment is issued.
Rhaid talu'r swm sy'n daladwy yn unol ag asesiad ACC cyn diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau â'r diwrnod y dyroddir yr hysbysiad am yr asesiad.
After notice of the assessment has been issued to the taxpayer, the assessment may not be altered except in accordance with the express provisions of any enactment.
Ar ôl i hysbysiad am yr asesiad gael ei ddyroddi i'r trethdalwr, ni chaniateir addasu'r asesiad ac eithrio yn unol â darpariaethau datganedig unrhyw ddeddfiad.
CHAPTER 7 RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX
PENNOD 7 YMWARED YN ACHOS ASESIAD GORMODOL NEU DRETH A ORDALWYD
Double assessment
Asesiad dwbl
62 Claim for relief in case of double assessment
62 Hawlio ymwared yn achos asesiad dwbl
A person who believes that a devolved tax has been assessed on that person more than once in respect of the same matter may make a claim to WRA for relief against any double charge.
Caiff person sy'n credu bod treth ddatganoledig wedi ei hasesu ar y person hwnnw fwy nag unwaith mewn perthynas â'r un mater wneud hawliad i ACC am ymwared rhag unrhyw dreth a godir ddwywaith.
a person has paid an amount by way of a devolved tax but believes the devolved tax was not chargeable, or
pan fo person wedi talu swm o dreth ddatganoledig ond yn credu nad oedd y dreth ddatganoledig i'w chodi arno, neu
a person has been assessed as chargeable to an amount of a devolved tax, or a determination has been made that a person is chargeable to an amount of a devolved tax, but the person believes the devolved tax is not chargeable.
pan aseswyd bod swm o dreth ddatganoledig i'w godi ar berson, neu pan fo dyfarniad wedi ei wneud bod swm o dreth ddatganoledig i'w godi ar berson, ond bod y person yn credu na ddylid codi'r dreth ddatganoledig arno.
The person may make a claim to WRA for the amount to be repaid or discharged.
Caiff y person wneud hawliad i ACC ad-dalu'r swm neu ei ryddhau ohono.
Where this section applies, WRA is not liable to give relief except as provided in this Part or by or under any other provision of this Act.
Pan fo'r adran hon yn gymwys, nid yw ACC yn rhwym i roi ymwared ac eithrio fel y darperir yn y Rhan hon neu drwy neu o dan unrhyw un neu ragor o ddarpariaethau eraill y Ddeddf hon.
For the purposes of this section and sections 64 to 81, an amount paid by one person on behalf of another is treated as paid by the other person.
At ddibenion yr adran hon ac adrannau 64 i 81, trinnir swm a delir gan un person ar ran person arall fel swm a dalwyd gan y person arall.
Unjustified enrichment
Cyfoethogi anghyfiawn
64 Disallowing claims for relief under section 63 due to unjustified enrichment
64 Gwrthod hawliadau am ymwared o dan adran 63 oherwydd cyfoethogi anghyfiawn
WRA need not give effect to a claim for relief made under section 63 if, or to the extent that, repayment or discharge of the amount would unjustly enrich the claimant.
Nid oes angen i ACC roi effaith i hawliad am ymwared a wneir o dan adran 63 pe byddai ad-dalu neu ryddhau'r swm yn cyfoethogi'r hawlydd yn annheg, neu i'r graddau y byddai'n gwneud hynny.
65 Unjustified enrichment: further provision
65 Cyfoethogi anghyfiawn: darpariaeth bellach
there is an amount paid by way of a devolved tax which (apart from section 64) would fall to be repaid or discharged to any person ("the taxpayer"), and
pan fo swm a dalwyd ar ffurf treth ddatganoledig a fyddai (ar wahân i adran 64) i'w ad-dalu i unrhyw berson ("y trethdalwr") neu y byddai person o'r fath i'w ryddhau ohono, a
the whole or a part of the cost of the payment of that amount to WRA has, for practical purposes, been borne by a person other than the taxpayer.
pan fo holl gost neu ran o gost talu'r swm hwnnw i ACC wedi ei hysgwyddo, at ddibenion ymarferol, gan berson heblaw'r trethdalwr.
Where, in a case to which this section applies, loss or damage has been or may be incurred by the taxpayer as a result of mistaken assumptions made in the taxpayer's case about the operation of any provisions relating to a devolved tax, that loss or damage is to be disregarded, except to the extent of the quantified amount, in the making of any determination -
Pan fo, mewn achos y mae'r adran hon yn gymwys iddo, golled neu niwed wedi dod i ran y trethdalwr, neu y gallai colled neu niwed ddod i'w ran, o ganlyniad i ragdybiaethau anghywir a wnaed yn achos y trethdalwr am y ffordd y mae unrhyw ddarpariaethau yn ymwneud â threth ddatganoledig yn gweithredu, mae'r golled honno i'w diystyru neu'r niwed hwnnw i'w ddiystyru, ac eithrio i raddau'r swm sydd wedi ei feintioli, wrth wneud unrhyw ddyfarniad -
of whether or to what extent the repayment or discharge of an amount to the taxpayer would enrich the taxpayer, or
o ba un a fyddai neu i ba raddau y byddai ad-dalu swm i'r trethdalwr neu ei ryddhau ohono yn cyfoethogi'r trethdalwr, neu
of whether or to what extent any enrichment of the taxpayer would be unjust.
o ba un a fyddai neu i ba raddau y byddai unrhyw gyfoethogiad o ran y trethdalwr yn annheg.
In subsection (2) "the quantified amount" means the amount (if any) which is shown by the taxpayer to constitute the amount that would appropriately compensate the taxpayer for loss or damage shown by the taxpayer to have resulted to the taxpayer from the making of the mistaken assumptions.
Yn is-adran (2) ystyr "y swm sydd wedi ei feintioli" yw'r swm (os o gwbl) y mae'r trethdalwr yn dangos ei fod y swm a fyddai'n digolledu'r trethdalwr yn briodol am golled neu niwed y dengys y trethdalwr iddo ddod i ran y trethdalwr yn sgil gwneud y rhagdybiaethau anghywir.
The reference in subsection (2) to provisions relating to a devolved tax is a reference to any provisions of -
Mae'r cyfeiriad yn is-adran (2) at ddarpariaethau sy'n ymwneud â threth ddatganoledig yn gyfeiriad at unrhyw ddarpariaethau -