- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)Gwaredir deunydd drwy dirlenwi os caiff deunydd—
(a)ei ddodi ar wyneb y tir neu ar strwythur sydd wedi ei osod yn y tir, neu
(b)ei ddodi o dan wyneb y tir (er enghraifft, mewn ceudod megis ogof neu gloddfa).
(2)Mae is-adran (1) yn gymwys pa un a osodir y deunydd mewn cynhwysydd cyn ei ddodi ai peidio.
(3)Caiff rheoliadau addasu ystyr gwaredu deunydd drwy dirlenwi (gan gynnwys drwy ddiwygio’r adran hon neu unrhyw ddeddfiad arall sy’n ymwneud â’r dreth).
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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