If the extended permitted period applies, a claim under section 63 of the Tax Collection and Management (Wales) Act 2016 for relief for overpaid tax must be made within the applicable new time limit.
Os yw’r cyfnod estynedig a ganiateir yn gymwys, rhaid gwneud hawliad o dan adran 63 o Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 am ryddhad am dreth a ordalwyd o fewn y terfyn amser newydd.