The Corporate Criminal Offence is a piece of legislation brought in through the Act aimed at tackling tax evaders, enablers, and those who fail to prevent the facilitation of tax evasion.
Mae TC yn ddarn o ddeddfwriaeth a gyflwynwyd drwy'r Ddeddf gyda'r nod o ddal pobl sy'n osgoi trethi, galluogwyr a'r rhai sy'n methu ag atal hwyluso achosion o osgoi treth.