The provision has been set up to recognise that the WRA has received payments where the taxpayer has appealed to a tribunal in respect of the tax owed.
Sefydlwyd y ddarpariaeth i gydnabod bod ACC wedi derbyn taliadau pan fo'r trethdalwr wedi apelio i dribiwnlys mewn perthynas â'r dreth sy'n ddyledus.