Y DRETH GYNGOR, CYMRU Enwi, cychwyn a chymhwyso 1 1 Enw'r Rheoliadau hyn yw Rheoliadau'r Dreth Gyngor (Gweinyddu a Gorfodi) (Diwygio Rhif 2) (Cymru) 2013. Yn ddarostyngedig i baragraff (3), daw'r Rheoliadau hyn i rym ar 1 Ebrill 2013. 2 Daw rheoliadau 3(c) i (e), 7 i 9 ac 11 i rym ar 29 Ebrill 2013. 3 Mae'r Rheoliadau hyn yn gymwys o ran Cymru. Diwygio Rheoliadau'r Dreth Gyngor (Gweinyddu a Gorfodi) 1992 2 Mae Rheoliadau'r Dreth Gyngor (Gweinyddu a Gorfodi) 1992 wedi eu diwygio yn unol â rheoliadau 3 i 11. 3 Yn rheoliad 1 (enwi, cychwyn a dehongli)— a ar ôl y diffiniad o “business day” mewnosoder— “council tax offence” has the same meaning as in the detection of fraud regulations; ; b ar ôl y diffiniad o “demand notice regulations” mewnosoder— “detection of fraud regulations” means the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (Wales) Regulations 2013 ; ; c ar ddiwedd y diffiniad o “exempt dwelling”, hepgorer “and”; d ar ddiwedd y diffiniad o “managing agent” hepgorer “.” a mewnosoder “; and”; e ar ôl y diffiniad o “managing agent” mewnosoder— “universal credit” means universal credit under Part 1 of the Welfare Reform Act 2012 . 4 Ar ôl rheoliad 5 (gwybodaeth o ran marwolaethau) mewnosoder— Purposes for which a Revenue and Customs official may supply information 5A The purposes prescribed under paragraph 15B(1) of Schedule 2 to the Act are— a making a council tax reduction scheme; b determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme; c preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence. Purposes for which information supplied under paragraph 15B may be used 5B The purposes prescribed under paragraph 15B(3) of Schedule 2 to the Act are any purposes connected with— a making a council tax reduction scheme; b determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme; c preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence; d any proceedings before the Valuation Tribunal for Wales in connection with a reduction under a council tax reduction scheme. Purposes for which information supplied under paragraph 15B may be supplied 5C The purposes prescribed under paragraph 15B(4) of Schedule 2 to the Act are— a making a council tax reduction scheme; b determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme; c preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence. 5 Ym mharagraff (2)(e)(i) o reoliad 27 (trethdalwyr ar y cyd) ar ôl “Schedule 3 to the Act” mewnosoder “or any of regulations 13, 14, 16 or 17 of the detection of fraud regulations”. 6 Yn rheoliad 29 (casglu arian am gosbau)— a ym mharagraff (1), ar ôl “Schedule 3 to the Act” mewnosoder “or any of regulations 13, 14, 16 or 17 of the detection of fraud regulations,”; b ym mharagraff (5), ar ôl “Schedule 3 to the Act” mewnosoder “, regulations 16(4) or 17(6) of the detection of fraud regulations”. 7 Yn rheoliad 32 (dehongli a chymhwyso Rhan VI), yn is-baragraff (iii) o'r diffiniad o “earnings” ym mharagraff (1), ar ôl “Social Security Acts” mewnosoder “or universal credit”. 8 Ym mharagraff (2)(b) o reoliad 52 (y berthynas rhwng rhwymedïau), ar ôl “income support” mewnosoder “, universal credit”. 9 Yn rheoliad 54 (atebolrwydd ar y cyd ac yn unigol: gorfodi)— a ym mharagraff (5)(d), ar ôl “income support” mewnosoder “or universal credit”; b ym mharagraff (6A), ar ôl “income support” mewnosoder “or universal credit”. 10 Ym mharagraff (1)(c) o reoliad 58 (atebolrwydd sy'n ddyledus ar adeg marwolaeth) ar ôl “Schedule 3 to the Act” mewnosoder “or any of regulations 13, 14, 16 or 17 of the detection of fraud regulations”. 11 Yn y ffurf a bennir yn Atodlen 3 (ffurf gorchymyn atafael enillion) yn is-baragraff (iii) o'r diffiniad o “earnings” ym mharagraff (1), ar ôl “Social Security Acts” mewnosoder “or universal credit”. Carl Sargeant Y Gweinidog Llywodraeth Leol a Chymunedau, un o Weinidogion Cymru 12 Mawrth 2013