Roedd gwahaniaeth barn ymhlith ymatebwyr ynghylch peidio â rhoi pwerau arestio a chadwad fel rhan o ymchwiliad troseddol, a mynegwyd pryder y gallai diffyg y pwerau hyn atal ACC rhag cyfweld pobl dan amheuaeth.  O gofio'r safbwyntiau hyn a'r nifer bach o droseddau trethi y disgwylir ymchwilio iddynt bob blwyddyn, nid wyf yn credu ei bod yn gymesur ar hyn o bryd i ACC gael mynediad i'r pwerau hyn.  Er hynny, mae'n bwysig nodi na fydd diffyg y pwerau hyn yn atal ACC rhag cyfweld pobl o dan amheuaeth, ac y bydd angen i ACC gydymffurfio â'r Cod Ymarfer perthnasol a rhwymedigaethau cyfreithiol ehangach wrth gynnal cyfweliad o'r fath.
Respondents were split over our proposal not to provide WRA with powers to arrest and detention as part of a criminal investigation, and expressed concern that the absence of these powers might prevent WRA from interviewing suspects.  Given these views, and the small number of devolved tax offences expected to be investigated each year, I do not believe it is currently proportionate for WRA to have access to those powers.  However, it is important to note that the absence of these powers will not prevent WRA from interviewing suspects, and WRA will need to comply with the relevant Code of Practice and wider legal obligations when conducting such an interview.