techiaith/legislation-gov-uk_en-cy huggingface dataset:
But a person is not liable to a penalty under this section in respect of a failure to make an application or give a notice within a limited period of time if the person does so within a further period of time allowed by WRA.
Ond nid yw person yn agored i gosb o dan yr adran hon mewn cysylltiad â methu â chyflwyno cais neu roi hysbysiad o fewn cyfnod cyfyngedig os yw'r person yn gwneud hynny o fewn cyfnod pellach a ganiateir gan ACC.
67 Assessment of penalties under sections 64 and 66
67 Asesu cosbau o dan adrannau 64 a 66
Where a person becomes liable to a penalty under section 64 or 66, WRA must -
Pan ddaw person yn agored i gosb o dan adran 64 neu 66, rhaid i ACC -
An assessment of a penalty under section 64 (1) or 66 must be made within the period of 12 months beginning with the day on which WRA first believed that the person was liable to the penalty.
Rhaid i asesiad o gosb o dan adran 64 (1) neu 66 gael ei wneud o fewn y cyfnod o 12 mis sy'n ddechrau â'r diwrnod y daeth ACC i gredu yn gyntaf fod y person yn agored i'r gosb.
An assessment of a penalty under section 64 (2) must be made within the period of 12 months beginning with the day to which the penalty relates.
Rhaid gwneud asesiad o gosb o dan adran 64 (2) o fewn y cyfnod o 12 mis sy'n dechrau a'r diwrnod y mae'r gosb yn ymwneud ag ef.
Penalties relating to non-disposal areas
Cosbau sy'n ymwneud â mannau nad ydynt at ddibenion gwaredu
68 Penalties relating to non-disposal areas
68 Cosbau sy'n ymwneud â mannau nad ydynt at ddibenion gwaredu
A person who fails to comply with a requirement imposed by or under section 56 or 57 is liable to a penalty not exceeding £3,000.
Mae person sy'n methu â chydymffurfio â gofyniad a osodir gan neu o dan adran 56 neu 57 yn agored i gosb nad yw'n fwy na £3,000.
But a person is not liable to a penalty under this section in respect of a failure to keep or preserve records if WRA is satisfied that any facts that it reasonably requires to be proved, and which would have been proved by the records, are proved by other documentary evidence provided to it.
Ond nid yw person yn agored i gosb o dan yr adran hon mewn cysylltiad â methiant i gadw cofnodion neu eu storio'n ddiogel os yw ACC wedi ei fodloni bod unrhyw ffeithiau y mae'n rhesymol ofynnol ganddo iddynt gael eu profi, ac y byddai'r cofnodion wedi eu profi, yn cael eu profi gan dystiolaeth ddogfennol arall a ddarperir iddo.
69 Assessment of penalties under section 68
69 Asesu cosbau o dan adran 68
Where a person becomes liable to a penalty under section 68, WRA must -
Pan ddaw person yn agored i gosb o dan adran 68, rhaid i ACC -
issue a notice to the person of the penalty assessed.
dyroddi hysbysiad i'r person am y gosb a asesir.
An assessment of a penalty under section 68 must be made within the period of 12 months beginning with the day on which WRA first believed that the person was liable to the penalty.
Rhaid i asesiad o gosb o dan adran 68 gael ei wneud o fewn y cyfnod o 12 mis sy'n dechrau â'r diwrnod y daeth ACC i gredu yn gyntaf bod y person yn agored i'r gosb.
70 Payment of penalties
70 Talu cosbau
A penalty under this Chapter must be paid before the end of the period of 30 days beginning with the day on which the notice of the penalty is issued (but see section 182 of TCMA (payment of penalties in the event of a review or appeal.
Rhaid talu cosb o dan y Bennod hon cyn diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau â'r diwrnod y dyroddir hysbysiad am y gosb (ond gweler adran 182 o DCRhT (talu cosbau yn achos adolygiad neu apêl.
71 Double jeopardy
71 Gwahardd cosbi ddwywaith
A person is not liable to a penalty under this Chapter 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 Bennod hon mewn cysylltiad ag unrhyw beth os yw'r person wedi cael euogfarn am drosedd mewn perthynas â hynny.
72 Liability of personal representatives
72 Atebolrwydd cynrychiolwyr personol
If a person liable to a penalty under this Chapter ("P") has died, any penalty that could have been assessed on P may be assessed on the personal representatives of P.
Os yw person sy'n agored i gosb o dan y Bennod hon ("P") wedi marw, caniateir asesu unrhyw gosb y gellid bod wedi ei hasesu ar P ar gynrychiolwyr personol P.
A penalty assessed in accordance with subsection (1) is to be paid out of P's estate.
Mae cosb a asesir yn unol ag is-adran (1) i'w thalu o ystad P.
73 Power to make regulations about penalties
73 Pŵer i wneud rheoliadau ynghylch cosbau
the amounts of penalties under this Chapter, and
symiau cosbau o dan y Bennod hon, a
the procedure for assessing penalties under this Chapter.
y weithdrefn ar gyfer asesu cosbau o dan y Bennod hon.
The regulations may amend this Act.
Caiff y rheoliadau ddiwygio'r Ddeddf hon.
CHAPTER 5 ADDITIONAL PENALTIES UNDER THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
PENNOD 5 COSBAU YCHWANEGOL O DAN DDEDDF CASGLU A RHEOLI TRETHI (CYMRU) 2016
74 Penalties for multiple failures to make tax returns
74 Cosbau am fethiannau lluosog i ddychwelyd ffurflenni treth
" 118A Penalties for multiple failures to make tax returns in respect of landfill disposals tax
" 118A Cosbau am fethiannau lluosog i ddychwelyd ffurflenni treth mewn cysylltiad â threth gwarediadau tirlenwi
Where a person becomes liable to a penalty under section 118 in respect of a tax return that the person is required to make under section 39 of LDTA, a penalty period -
Pan ddaw person yn agored i gosb o dan adran 118 mewn cysylltiad â ffurflen dreth y mae'n ofynnol i'r person ei dychwelyd o dan adran 39 o DTGT, mae cyfnod cosbi -
begins with the day after the filing date for the tax return, and
yn dechrau â'r diwrnod ar ôl dyddiad ffeilio'r ffurflen dreth, a
If, before the end of the penalty period, the person is required to make another tax return under section 39 of LDTA ("tax return B") but fails to do so on or before the filing date for tax return B -
Os yw'n ofynnol i'r person ddychwelyd ffurflen dreth arall o dan adran 39 o DTGT ("ffurflen dreth B") cyn diwedd y cyfnod cosbi ond bod y person yn methu â gwneud hynny ar ddyddiad ffeilio ffurflen dreth B neu cyn hynny -
the person is not liable to a penalty under section 118 in respect of that failure but is liable to a penalty under this section instead, and
nid yw'r person yn agored i gosb o dan adran 118 mewn cysylltiad â'r methiant hwnnw ond mae'n agored i gosb o dan yr adran hon yn lle hynny, a
the penalty period is extended so that it ends 12 months after the filing date for tax return B.
caiff y cyfnod cosbi ei ymestyn fel ei fod yn dod i ben 12 mis ar ôl dyddiad ffeilio ffurflen dreth B.
The amount of the penalty to which a person is liable under this section is determined by reference to the number of tax returns that the person -
Pennir swm y gosb y mae person yn agored iddo o dan yr adran hon drwy gyfeirio at nifer y ffurflenni treth -
has been required to make under section 39 of LDTA during the penalty period, but
yr oedd yn ofynnol i'r person eu dychwelyd o dan adran 39 o DTGT yn ystod y cyfnod cosbi, ond
has failed to make on or before the filing dates for those returns.
y mae'r person wedi methu â'u dychwelyd ar ddyddiadau ffeilio'r ffurflenni treth hynny neu cyn hynny.
If the failure to make tax return B on or before the filing date is the person's first failure during the penalty period, P is liable to a penalty of £200 in respect of that failure.
Os methiant cyntaf y person yn ystod y cyfnod cosbi yw'r methiant i ddychwelyd ffurflen dreth B ar y dyddiad ffeilio neu cyn hynny, mae P yn agored i gosb o £200 mewn cysylltiad â'r methiant hwnnw.
If the failure to make tax return B on or before the filing date is the person's second failure during the penalty period, P is liable to a penalty of £300 in respect of that failure.
Os ail fethiant y person yn ystod y cyfnod cosbi yw'r methiant i ddychwelyd ffurflen dreth B ar y dyddiad ffeilio neu cyn hynny, mae P yn agored i gosb o £300 mewn cysylltiad â'r methiant hwnnw.
If the failure to make tax return B on or before the filing date is the person's third or subsequent failure during the penalty period, P is liable to a penalty of £400 in respect of that failure.
Os trydydd methiant neu ragor y person yn ystod y cyfnod cosbi yw'r methiant i ddychwelyd ffurflen dreth B ar y dyddiad ffeilio neu cyn hynny, mae P yn agored i gosb o £400 mewn cysylltiad â'r methiant hwnnw.
75 Penalty for failure to pay tax on time
75 Cosb am fethu â thalu treth mewn pryd
" (2) The penalty -
" (2) Y gosb -
in respect of an amount of land transaction tax, is 5% of the amount of unpaid tax;
mewn cysylltiad â swm o dreth trafodiadau tir, yw 5% o swm y dreth nas talwyd;
in respect of an amount of landfill disposals tax, is 1% of the amount of unpaid tax. "
mewn cysylltiad â swm o dreth gwarediadau tirlenwi, yw 1% o swm y dreth nas talwyd. "
76 Penalties for multiple failures to pay tax on time
76 Cosbau am fethiannau lluosog i dalu treth mewn pryd
" 122ZA Penalty for multiple failures to pay landfill disposals tax on time
" 122ZA Cosb am fethiannau lluosog i dalu treth gwarediadau tirlenwi mewn pryd
Where a person becomes liable to a penalty under section 122 in respect of a failure to pay an amount of landfill disposals tax on or before the penalty date, a penalty period -
Pan ddaw person yn agored i gosb o dan adran 122 mewn cysylltiad â methiant i dalu swm o dreth gwarediadau tirlenwi ar y dyddiad cosbi neu cyn hynny, mae cyfnod cosbi -
begins with the day after the penalty date, and
yn dechrau â'r diwrnod ar ôl y dyddiad cosbi, a
If, before the end of the penalty period, the person fails to pay another amount of landfill disposals tax ("amount B") on or before the penalty date for that amount -
Os yw'r person, cyn diwedd y cyfnod cosbi, yn methu â thalu swm arall o dreth gwarediadau tirlenwi ("swm B") ar y dyddiad cosbi ar gyfer y swm hwnnw neu cyn hynny -
the person is not liable to a penalty under section 122 (1) in respect of that failure but is liable to a penalty under this section instead, and
nid yw'r person yn agored i gosb o dan adran 122 (1) mewn cysylltiad â'r methiant hwnnw ond mae'n agored i gosb o dan yr adran hon yn lle hynny, a
the penalty period is extended so that it ends 12 months after the penalty date for amount B.
caiff y cyfnod cosbi ei ymestyn fel ei fod yn dod i ben 12 mis ar ôl y dyddiad cosbi ar gyfer swm B.
The amount of the penalty to which a person is liable under this section is determined by reference to -
Pennir swm y gosb y mae person yn agored iddo o dan yr adran hon drwy gyfeirio at -
the number of times during the penalty period on which the person has failed to pay an amount of landfill disposals tax on or before the penalty date for that amount.
sawl tro yn ystod y cyfnod cosbi y mae person wedi methu â thalu swm o dreth gwarediadau tirlenwi ar y dyddiad cosbi ar gyfer y swm hwnnw neu cyn hynny.
If the failure is the person's first failure during the penalty period, the person is liable to a penalty of 2% of amount B in respect of that failure.
Os methiant cyntaf y person yn ystod y cyfnod cosbi yw'r methiant, mae'r person yn agored i gosb o 2% o swm B mewn cysylltiad â'r methiant hwnnw.
If the failure is the person's second failure during the penalty period, the person is liable to a penalty of 3% of amount B in respect of that failure.
Os ail fethiant y person yn ystod y cyfnod cosbi yw'r methiant, mae'r person yn agored i gosb o 3% o swm B mewn cysylltiad â'r methiant hwnnw.
If the failure is the person's third or subsequent failure during the penalty period, the person is liable to a penalty of 4% of amount B in respect of that failure.
Os trydydd methiant neu ragor y person yn ystod y cyfnod cosbi yw'r methiant, mae'r person yn agored i gosb o 4% o swm B mewn cysylltiad â'r methiant hwnnw.
CHAPTER 6 SPECIAL CASES
PENNOD 6 ACHOSION ARBENNIG
Corporate groups
Grwpiau corfforaethol
77 Designation of group of companies
77 Dynodi grŵp o gwmnïau
WRA may designate two or more bodies corporate as a group for the purposes of the tax.
Caiff ACC ddynodi dau gorff corfforaethol neu ragor yn grŵp at ddibenion y dreth.
A designation is made by issuing a notice to each member of the group.
Gwneir dynodiad drwy ddyroddi hysbysiad i bob aelod o'r grŵp.
the bodies corporate that are members of the group;
y cyrff corfforaethol sy'n aelodau o'r grŵp;
the member of the group that is the representative member;
pa aelod o'r grŵp yw'r aelod cynrychiadol;
the date on which the designation takes effect.
y dyddiad y mae'r dynodiad yn cael effaith.
The effects of designating a group are that -
Effeithiau dynodi grŵp yw -
the representative member of the group is to be treated for the purposes of the tax as the operator of each authorised landfill site of which a member of the group is the operator;
bod aelod cynrychiadol y grŵp i'w drin at ddibenion y dreth fel gweithredwr pob safle tirlenwi awdurdodedig y mae aelod o'r grŵp yn weithredwr iddo;
accordingly, a relevant amount that a body corporate would otherwise be required to pay as a result of anything done or omitted to be done while it is a member of the group must instead be paid by the representative member;
bod rhaid i swm perthnasol y byddai'n ofynnol i gorff corfforaethol ei dalu fel arall o ganlyniad i unrhyw beth a wneir neu nas gwneir tra bo'n aelod o'r grŵp gael ei dalu, felly, gan yr aelod cynrychiadol yn lle hynny;
all of the following are jointly and severally liable for any of the relevant amount that remains unpaid after the date by which the representative member was required to pay it -
bod rhwymedigaeth ar bob un o'r canlynol yn unigol ac ar y cyd mewn perthynas ag unrhyw ran o'r swm perthnasol sy'n parhau i fod heb ei thalu ar ôl y dyddiad erbyn pryd yr oedd yn ofynnol i'r aelod cynrychiadol ei dalu -
each body corporate that was a member of the group at the time of the act or omission that gave rise to the requirement to pay the amount, and
pob corff corfforaethol a oedd yn aelod o'r grŵp ar adeg y weithred neu'r anwaith a arweiniodd at y gofyniad i dalu'r swm, a
any other body corporate that was a member of the group on the date by which the representative member was required to pay the amount.
unrhyw gorff corfforaethol arall a oedd yn aelod o'r grŵp ar y dyddiad erbyn pryd yr oedd yn ofynnol i'r aelod cynrychiadol dalu'r swm.
WRA may designate a group of bodies corporate only on the application of one or more of those bodies.
Ni chaiff ACC ond dynodi grŵp o gyrff corfforaethol ar gais un neu ragor o'r cyrff hynny.
An application to designate a group must be made in writing; and the body or bodies making the application must satisfy WRA that it is made with the agreement of every other proposed member of the group.
Rhaid i gais i ddynodi grŵp gael ei gyflwyno mewn ysgrifen; a rhaid i'r corff neu'r cyrff sy'n gwneud y cais fodloni ACC y'i gwneir gyda chytundeb pob aelod arfaethedig arall o'r grŵp.
If WRA refuses an application to designate a group, it must issue a notice of its decision to the body or bodies that made the application.
Os yw ACC yn gwrthod cais i ddynodi grŵp, rhaid iddo ddyroddi hysbysiad am ei benderfyniad i'r corff neu'r cyrff a wnaeth y cais.
78 Conditions for designation as member of group
78 Amodau ar gyfer dynodi yn aelod o grŵp
A body corporate may be designated as a member of a group only if -
Ni chaniateir dynodi corff corfforaethol yn aelod o grŵp onid yw -
it carries out taxable operations or intends to do so, and
yn cyflawni gweithrediadau trethadwy neu'n bwriadu gwneud hynny, a
it is under the same control as every other member of the group.
o dan yr un rheolaeth â phob aelod arall o'r grŵp.
Two or more bodies corporate are under the same control if -
Mae dau gorff corfforaethol neu ragor o dan yr un rheolaeth os yw -
one of them controls all of the others,
un ohonynt yn rheoli'r lleill i gyd,
one body corporate or individual controls all of them, or
un corff corfforaethol neu unigolyn yn eu rheoli hwy i gyd, neu
two or more individuals carrying on business in partnership control all of them.
dau unigolyn neu ragor sy'n rhedeg busnes mewn partneriaeth yn eu rheoli hwy i gyd.
one body corporate ("A") controls another body corporate ("B") if -
mae un corff corfforaethol ("A") yn rheoli corff corfforaethol arall ("B") os yw -
A is empowered by or under an enactment to control B's activities, or
y pŵer i reoli gweithgareddau B yn cael ei roi i A gan neu o dan ddeddfiad, neu
an individual or individuals control a body corporate if they would, if they were a company, be the body's holding company.
mae unigolyn neu unigolion yn rheoli corff corfforaethol pe byddai neu pe byddent, pe bai'r unigolyn neu'r unigolion yn gwmni, yn gwmni daliannol i'r corff.
In subsection (3), "holding company" has the meaning given by section 1159 of, and Schedule 6 to, the Companies Act 2006 (c. 46).
Yn is-adran (3), mae i "cwmni daliannol" yr ystyr a roddir i "holding company" gan adran 1159 o Ddeddf Cwmnïau 2006 (p. 46), ac Atodlen 6 iddi.
79 Variation or cancellation of designation
79 Amrywio neu ganslo dynodiad
Where two or more bodies corporate have been designated as a group, WRA may -
Pan fo dau gorff corfforaethol neu ragor wedi eu dynodi'n grŵp, caiff ACC -
vary the designation of the group by -
amrywio dynodiad y grŵp drwy -
adding or removing a member;
ychwanegu aelod neu dynnu aelod ymaith;
changing the representative member;
newid yr aelod cynrychiadol;
cancel the designation of the group.
canslo dynodiad y grŵp.
vary the designation of a group by removing a member if it is satisfied that the member does not meet the conditions in section 78 (1);
amrywio dynodiad grŵp drwy dynnu aelod ymaith os yw wedi ei fodloni nad yw'r aelod yn bodloni'r amodau yn adran 78 (1);
cancel the designation of the group if it is satisfied that the group does not have two or more members that meet those conditions.
canslo dynodiad y grŵp os yw wedi ei fodloni nad oes gan y grŵp ddau aelod neu ragor sy'n bodloni'r amodau hynny.
The variation or cancellation of a designation is made by issuing a notice to each member of the group (including, in the case of a variation to add or remove a member, each member that is added or removed).
Caiff dynodiad ei amrywio neu ei ganslo drwy ddyroddi hysbysiad i bob aelod o'r grŵp (gan gynnwys, yn achos amrywio er mwyn ychwanegu aelod neu dynnu aelod ymaith, bob aelod a ychwanegir neu a dynnir ymaith).
set out the details of the variation or cancellation, and
nodi manylion yr amrywiad neu'r canslo, a
specify the date on which it takes effect.
pennu ar ba ddyddiad y mae'n cael effaith.
on an application made in writing under this section, or
ar ôl cael cais a gyflwynir mewn ysgrifen o dan yr adran hon, neu
An application to vary or cancel the designation of a group may be made by the representative member of the group; but the representative member must satisfy WRA that the application is made with the agreement of every other member of the group (including, in the case of an application to vary the designation by adding a member, the member that would be added if the variation were made).
Caiff aelod cynrychiadol grŵp wneud cais i amrywio neu ganslo dynodiad y grŵp; ond rhaid i'r aelod cynrychiadol fodloni ACC y gwneir y cais gyda chytundeb pob aelod arall o'r grŵp (gan gynnwys, yn achos cais i amrywio'r dynodiad drwy ychwanegu aelod, yr aelod a fyddai'n cael ei ychwanegu pe bai'r amrywiad yn cael ei wneud).
An application to vary the designation of a group by removing a member may also be made by the member that wishes to be removed; in which case that member must satisfy WRA that every other member of the group has been notified of the application.
Caiff aelod sy'n dymuno cael ei dynnu ymaith hefyd wneud cais i amrywio dynodiad grŵp drwy dynnu'r aelod ymaith; mewn achos o'r fath, rhaid i'r aelod hwnnw fodloni ACC bod pob aelod arall o'r grŵp wedi ei hysbysu am y cais.
If WRA refuses an application to vary or cancel a designation, it must issue a notice of its decision to the body corporate that made the application.
Os yw ACC yn gwrthod cais i amrywio neu ganslo dynodiad, rhaid iddo ddyroddi hysbysiad am ei benderfyniad i'r corff corfforaethol a wnaeth y cais.
80 Reviews and appeals relating to designation of groups of companies
80 Adolygiadau ac apelau sy'n ymwneud â dynodi grwpiau o gwmnïau
" (k) a decision relating to the designation of a group of bodies corporate for the purposes of landfill disposals tax. "
" (k) penderfyniad sy'n ymwneud â dynodi grŵp o gyrff corfforaethol at ddibenion treth gwarediadau tirlenwi. "
81 Power to make further provision about designation of groups of companies
81 Pŵer i wneud darpariaeth bellach ynglŷn â dynodi grwpiau o gwmnïau
Regulations may add to, repeal or otherwise amend any provision made by an enactment relating to the tax about the designation of groups of bodies corporate.
Caiff rheoliadau ychwanegu at unrhyw ddarpariaeth a wneir gan ddeddfiad sy'n ymwneud â'r dreth ynglŷn â dynodi grwpiau o gyrff corfforaethol, ei diddymu neu ei diwygio fel arall.
The regulations may (among other things) make provision about the bodies corporate that may be designated as members of a group and about the effects of designation.
Caiff y rheoliadau wneud darpariaeth (ymysg pethau eraill) ynglŷn â'r cyrff corfforaethol y caniateir eu dynodi'n aelodau o grŵp ac ynglŷn ag effeithiau dynodiad.
Partnerships and unincorporated bodies
Partneriaethau a chyrff anghorfforedig
82 Registration of partnerships and unincorporated bodies and changes in membership
82 Cofrestru partneriaethau a chyrff anghorfforedig a newidiadau mewn aelodaeth
This section applies where two or more persons carry on a landfill business in partnership or as an unincorporated body.
Mae'r adran hon yn gymwys pan fo dau berson neu ragor yn rhedeg busnes tirlenwi mewn partneriaeth neu fel corff anghorfforedig.
WRA may register the persons in their own names or in the name of the partnership or body.
Caiff ACC gofrestru'r personau o dan eu henwau eu hunain neu o dan enw'r bartneriaeth neu'r corff.
Where the persons are registered in the name of the partnership or body and its membership changes, the persons who are members after the change continue to be registered in that name if at least one of them was a member before the change.
Pan fo'r personau wedi eu cofrestru o dan enw'r bartneriaeth neu'r corff a bod ei haelodaeth neu ei aelodaeth yn newid, mae'r personau sy'n aelodau ar ôl y newid yn parhau i fod yn gofrestredig o dan yr enw hwnnw os oedd o leiaf un ohonynt yn aelod cyn y newid.
A person who ceases to be a member of a partnership or unincorporated body is to be treated as continuing to be a member until the date on which notice of the change in membership is given to WRA under section 36.
Mae person sy'n peidio â bod yn aelod o bartneriaeth neu gorff anghorfforedig i'w drin fel pe bai'n parhau i fod yn aelod hyd y dyddiad y rhoddir hysbysiad am y newid mewn aelodaeth i ACC o dan adran 36.
Subsection (4) applies for the purposes of any enactment relating to the tax, but is subject to section 36 (3) of the Partnership Act 1890 (c. 39) (liability of estate on death or bankruptcy).
Mae is-adran (4) yn gymwys at ddibenion unrhyw ddeddfiad sy'n ymwneud â'r dreth, ond mae'n ddarostyngedig i adran 36 (3) o Ddeddf Partneriaeth 1890 (p. 39) (rhwymedigaeth ystad yn sgil marwolaeth neu fethdaliad).
83 Duties and liabilities of partnerships and unincorporated bodies
83 Dyletswyddau a rhwymedigaethau partneriaethau a chyrff anghorfforedig
Where anything is required or permitted to be done under an enactment relating to the tax by or in relation to persons carrying on business in partnership, it must be done by or in relation to every person who is a partner at the time when it is done or required to be done.
Pan fo unrhyw beth yn ofynnol neu pan ganiateir gwneud unrhyw beth o dan ddeddfiad sy'n ymwneud â'r dreth gan bersonau neu mewn perthynas â phersonau sy'n rhedeg busnes mewn partneriaeth, rhaid iddo gael ei wneud gan bob person neu mewn perthynas â phob person sy'n bartner ar yr adeg y'i gwneir neu y mae'n ofynnol ei wneud.