The tribunal may disapply some of the above requirements where giving notice of the application to the taxpayer or third party might prejudice the assessment or collection of devolved tax.
Caiff y tribiwnlys ddatgymhwyso rhai o’r gofynion uchod os bydd rhoi hysbysiad o’r cais i’r trethdalwr neu drydydd parti yn niweidio'r gwaith o asesu neu gasglu trethi datganoledig.