been liable to a penalty under section 69C of the VAT Act 1994 (transactions connected with VAT fraud) or section 25 of the Finance Act 2003 (evasion of tax or duty)
wedi bod yn atebol am gosb o dan adran 69C o Ddeddf TAW 1994 (trafodiadau sy'n gysylltiedig â thwyll TAW) neu adran 25 o Ddeddf Cyllid 2003 (osgoi treth neu doll)