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Nodiadau Esboniadol i Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017

Adran 32 - Ail-lenwi mwyngloddiau brig a chwareli

65.Mae’r adran hon yn darparu rhyddhad ar gyfer gwaredu deunydd cymwys ar safle tirlenwi (neu ran ohono):

a.

pan fu’r safle tirlenwi (neu’r rhan ohono lle gwneir y gwarediad) yn fwynglawdd brig neu’n chwarel yn y gorffennol;

b.

pan fo’n un o ofynion y caniatâd cynllunio bod rhaid ail-lenwi’r safle (neu’r rhan ohono dan sylw) yn llwyr neu’n rhannol ar ôl y gweithrediadau cloddio brig neu chwarela; ac

c.

os na wnaed unrhyw warediadau trethadwy eraill ar y safle (neu ran ohono), ac eithrio gwarediadau sy’n gymwys ar gyfer rhyddhad o dan adran 28 neu 32.

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