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Definition: The common-law offence of cheating the public revenue includes any form of fraudulent conduct which results in depriving the HMRC of money to which it is entitled.
Context: Byddai hyn yn galluogi Awdurdod Cyllid Cymru i ddefnyddio pwerau penodedig yn Neddf yr Heddlu a Thystiolaeth Droseddol wrth ymchwilio i droseddau amrywiol, megis y troseddau a grëir yn y Bil hwn, yn ogystal â’r rheini a sefydlwyd gan Ddeddf Twyll 2006, neu’r drosedd cyfraith gyffredin o dwyllo cyllid y wlad.
