In all cases, any repayment must relate to amount of devolved taxes or penalties; the WRA will not repay any amounts that were paid to the WRA in error.
Ym mhob achos, rhaid i unrhyw ad-daliad ymwneud â swm o drethi datganoledig neu gosbau; ni fydd ACC yn ad-dalu unrhyw symiau a dalwyd i ACC mewn camgymeriad.