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Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017

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This is the original version (as it was originally enacted).

27Deunydd a dynnir o wely afon, o wely’r môr neu o wely dyfroedd eraill

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(1)Mae gwarediad trethadwy wedi ei ryddhau rhag treth os yw’n warediad deunydd sy’n gyfan gwbl ar ffurf—

(a)deunydd o fewn is-adran (2) neu (3), neu

(b)deunydd o fewn un o’r is-adrannau hynny a deunydd o fewn is-adran (4).

(2)Mae deunydd o fewn yr is-adran hon os yw wedi ei dynnu o wely unrhyw un o’r canlynol (boed naturiol neu artiffisial)—

(a)afon, camlas neu gwrs dŵr arall, neu

(b)doc, harbwr neu gyffiniau harbwr.

(3)Mae deunydd o fewn yr is-adran hon—

(a)os yw’n ddeunydd mwynol sy’n bodoli’n naturiol, a

(b)os yw wedi ei dynnu o wely’r môr yng nghwrs gweithrediadau a gyflawnir at ddiben cael deunyddiau megis tywod neu raean.

(4)Mae deunydd o fewn yr is-adran hon—

(a)os yw’n ddeunydd cymwys,

(b)os ychwanegwyd ef at ddeunydd o fewn is-adran (2) neu (3) at ddiben sicrhau nad yw’r deunydd hwnnw ar ffurf hylif, ac

(c)os nad yw swm y deunydd a ychwanegwyd yn fwy na’r hyn sy’n angenrheidiol i gyflawni’r diben hwnnw.

(5)Yn yr adran hon, mae cyfeiriadau at dynnu deunydd yn gyfeiriadau at ei dynnu drwy garthu neu mewn unrhyw fodd arall.

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