This guidance reflects the provisions of Part 3 of the Tax Collection and Management (Wales) Act 2016 (TCMA) chapters 7 – 8.
Mae’r canllaw hwn yn adlewyrchu’r darpariaethau ym Mhenodau 1 i 4, Rhan 8 o Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (‘DCRhT’).