- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017, Adran 18.
Efallai na fydd deddfwriaeth ddiwygiedig sydd ar y safle hwn yn gwbl gyfoes. Ar hyn o bryd mae unrhyw newidiadau neu effeithiau hysbys a wnaed gan ddeddfwriaeth ddilynol wedi'u gwneud i destun y ddeddfwriaeth yr ydych yn edrych arni gan y tîm golygyddol. Gweler 'Cwestiynau Cyffredin' am fanylion ynglŷn â'r amserlenni ar gyfer nodi a chofnodi effeithiau newydd ar y safle hwn.
(1)Mewn perthynas â phwysau trethadwy’r deunydd mewn gwarediad trethadwy a wneir ar safle tirlenwi awdurdodedig—
(a)rhaid i weithredwr y safle lle y gwneir y gwarediad trethadwy ei gyfrifo;
(b)caiff ACC ei gyfrifo os yw o’r farn ei bod yn briodol gwneud hynny.
(2)Mae’r pwysau trethadwy i’w gyfrifo—
(a)yn unol ag adran 19, os y’i cyfrifir gan y gweithredwr;
(b)yn unol ag adran 22, os y’i cyfrifir gan ACC.
(3)Pwysau trethadwy’r deunydd at ddibenion adran 14(2) a (5)—
(a)pan na fo ffurflen dreth wedi ei dychwelyd mewn cysylltiad â’r gwarediad, a
(b)pan fo ACC—
(i)yn cyfrifo pwysau trethadwy’r deunydd, a
(ii)yn cymhwyso’r canlyniad wrth ddyroddi hysbysiad i’r gweithredwr mewn cysylltiad â’r gwarediad,
yw’r pwysau trethadwy a gyfrifir gan ACC, oni bai bod y gweithredwr yn cymryd y camau a nodir yn is-adran (4) wedi hynny.
(4)Pan fo’r gweithredwr—
(a)yn cyfrifo pwysau trethadwy’r deunydd, a
(b)yn cymhwyso’r canlyniad wrth ddychwelyd neu ddiwygio ffurflen dreth mewn cysylltiad â’r gwarediad,
pwysau trethadwy’r deunydd at ddibenion adran 14(2) a (5) yw’r pwysau trethadwy a gyfrifir gan y gweithredwr, oni bai bod ACC yn cymryd y camau a nodir yn is-adran (5) wedi hynny.
(5)Pan fo ACC—
(a)yn cyfrifo pwysau trethadwy’r deunydd ar ôl i ffurflen dreth gael ei dychwelyd mewn cysylltiad â’r gwarediad, a
(b)yn cymhwyso’r canlyniad wrth ddyroddi hysbysiad i’r gweithredwr mewn cysylltiad â’r gwarediad,
pwysau trethadwy’r deunydd at ddibenion adran 14(2) a (5) yw’r pwysau trethadwy a gyfrifir gan ACC, oni bai bod y gweithredwr yn cymryd y camau a nodir yn is-adran (4) wedi hynny.
Gwybodaeth Cychwyn
I1A. 18 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 97(2)
I2A. 18 mewn grym ar 1.4.2018 gan O.S. 2018/35, ergl. 3
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