techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: 28 Material resulting from mining and quarrying
Welsh: 28 Deunydd sy'n deillio o fwyngloddio a chwarela
English: 29 Using material in approved site restoration work
Welsh: 29 Defnyddio deunydd mewn gwaith adfer safle cymeradwy
English: procedure on application for approval
Welsh: y weithdrefn wrth wneud cais am gymeradwyaeth
English: variation of approval
Welsh: amrywio cymeradwyaeth
English: 32 Refilling open-cast mines and quarries
Welsh: 32 Ail-lenwi mwyngloddiau brig a chwareli
English: TAX COLLECTION AND MANAGEMENT
Welsh: CASGLU A RHEOLI'R DRETH
English: 34 Register of persons who carry out taxable operations
Welsh: 34 Cofrestr o bersonau sy'n cyflawni gweithrediadau trethadwy
English: 35 Duty to be registered
Welsh: 35 Dyletswydd i fod yn gofrestredig
English: 36 Changes and corrections of information
Welsh: 36 Newidiadau a chywiro gwybodaeth
English: 37 Cancellation of registration
Welsh: 37 Canslo cofrestriad
English: 38 Reviews and appeals relating to registration
Welsh: 38 Adolygiadau ac apelau sy'n ymwneud â chofrestru
English: Accounting for tax
Welsh: Cyfrifo treth
English: 39 Duty to make tax return in respect of accounting period
Welsh: 39 Dyletswydd i ddychwelyd ffurflen dreth mewn cysylltiad â chyfnod cyfrifyddu
English: 41 Tax chargeable in respect of accounting period
Welsh: 41 Y dreth sydd i'w chodi mewn cysylltiad â chyfnod cyfrifyddu
English: Payment, recovery and repayment of tax
Welsh: Talu, adennill ac ad-dalu treth
English: 42 Payment of tax
Welsh: 42 Talu treth
English: 43 Duty to maintain landfill disposals tax summary
Welsh: 43 Dyletswydd i gadw crynodeb treth gwarediadau tirlenwi
English: 45 No requirement to discharge or repay tax unless all tax paid
Welsh: 45 Dim gofyniad i ollwng neu ad-dalu treth oni thelir yr holl dreth
English: TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES
Welsh: GWAREDIADAU TRETHADWY A WNEIR MEWN LLEOEDD HEBLAW SAFLEOEDD TIRLENWI AWDURDODEDIG
English: 46 Calculation of tax chargeable on taxable disposal
Welsh: 46 Cyfrifo'r dreth sydd i'w chodi ar warediad trethadwy
English: PROCEDURE FOR CHARGING TAX
Welsh: Y WEITHDREFN AR GYFER CODI'R DRETH
English: 47 The charging condition
Welsh: 47 Yr amod ar gyfer codi treth
English: 51 Payment of tax
Welsh: 51 Talu treth
English: 53 Late payment interest
Welsh: 53 Llog taliadau hwyr
English: 55 Designation of non-disposal area
Welsh: 55 Dynodi man nad yw at ddibenion gwaredu
English: 56 Duties of operator in relation to non-disposal area
Welsh: 56 Dyletswyddau gweithredwr mewn perthynas â man nad yw at ddibenion gwaredu
English: 57 Duties to keep and preserve records
Welsh: 57 Dyletswyddau i gadw cofnodion a'u storio'n ddiogel
English: 58 Reviews and appeals relating to designation of non-disposal areas
Welsh: 58 Adolygiadau ac apelau sy'n ymwneud â dynodi mannau nad ydynt at ddibenion gwaredu
English: INVESTIGATION AND INFORMATION
Welsh: YMCHWILIO A GWYBODAETH
English: 59 Powers of inspection
Welsh: 59 Pwerau archwilio
English: 60 Disclosure of information to WRA
Welsh: 60 Datgelu gwybodaeth i ACC
English: PENALTIES UNDER THIS ACT
Welsh: COSBAU O DAN Y DDEDDF HON
English: Penalties relating to calculation of taxable weight of material
Welsh: Cosbau sy'n ymwneud â chyfrifo pwysau trethadwy deunydd
English: 61 Penalty for failure to determine weight properly
Welsh: 61 Cosb am fethu â phennu pwysau yn briodol
English: 62 Penalty for applying water discount incorrectly
Welsh: 62 Cosb am gymhwyso'r disgownt d
English: 63 Assessment of penalties under sections 61 and 62
Welsh: 63 Asesu cosbau o dan adrannau 61 a 62
English: Penalties relating to registration
Welsh: Cosbau sy'n ymwneud â chofrestru
English: 64 Penalties for carrying out taxable operations without being registered
Welsh: 64 Cosbau am gyflawni gweithrediadau trethadwy heb fod yn gofrestredig
English: 65 Reasonable excuse for non-compliance
Welsh: 65 Esgus rhesymol dros beidio â chydymffurfio
English: 66 Penalty for failure to comply with other requirements relating to registration
Welsh: 66 Cosb am fethu â chydymffurfio â gofynion eraill sy'n ymwneud â chofrestru
English: 67 Assessment of penalties under sections 64 and 66
Welsh: 67 Asesu cosbau o dan adrannau 64 a 66
English: Penalties relating to non-disposal areas
Welsh: Cosbau sy'n ymwneud â mannau nad ydynt at ddibenion gwaredu
English: 68 Penalties relating to non-disposal areas
Welsh: 68 Cosbau sy'n ymwneud â mannau nad ydynt at ddibenion gwaredu
English: 69 Assessment of penalties under section 68
Welsh: 69 Asesu cosbau o dan adran 68
English: 71 Double jeopardy
Welsh: 71 Gwahardd cosbi ddwywaith
English: 72 Liability of personal representatives
Welsh: 72 Atebolrwydd cynrychiolwyr personol
English: ADDITIONAL PENALTIES UNDER THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
Welsh: COSBAU YCHWANEGOL O DAN DDEDDF CASGLU A RHEOLI TRETHI (CYMRU) 2016
English: 74 Penalties for multiple failures to make tax returns
Welsh: 74 Cosbau am fethiannau lluosog i ddychwelyd ffurflenni treth
English: 75 Penalty for failure to pay tax on time
Welsh: 75 Cosb am fethu â thalu treth mewn pryd
English: 76 Penalties for multiple failures to pay tax on time
Welsh: 76 Cosbau am fethiannau lluosog i dalu treth mewn pryd
English: Corporate groups
Welsh: Grwpiau corfforaethol
English: 78 Conditions for designation as member of group
Welsh: 78 Amodau ar gyfer dynodi yn aelod o gr
English: 79 Variation or cancellation of designation
Welsh: 79 Amrywio neu ganslo dynodiad
English: 80 Reviews and appeals relating to designation of groups of companies
Welsh: 80 Adolygiadau ac apelau sy'n ymwneud â dynodi grwpiau o gwmnïau
English: Partnerships and unincorporated bodies
Welsh: Partneriaethau a chyrff anghorfforedig
English: 82 Registration of partnerships and unincorporated bodies and changes in membership
Welsh: 82 Cofrestru partneriaethau a chyrff anghorfforedig a newidiadau mewn aelodaeth
English: 83 Duties and liabilities of partnerships and unincorporated bodies
Welsh: 83 Dyletswyddau a rhwymedigaethau partneriaethau a chyrff anghorfforedig
English: Change in persons carrying on landfill business
Welsh: Personau sy'n rhedeg busnes tirlenwi yn newid
English: 85 Death, incapacity and insolvency
Welsh: 85 Marwolaeth, analluedd ac ansolfedd
English: Further provision relating to the tax
Welsh: Darpariaeth bellach mewn perthynas â'r dreth
English: 88 Adjustment of contracts
Welsh: 88 Addasu contractau
English: 90 Minor and consequential amendments to the Tax Collection and Management (Wales) Act 2016
Welsh: 90 Mân ddiwygiadau a diwygiadau canlyniadol i Ddeddf Casglu a Rheoli Trethi (Cymru) 2016
English: 91 Welsh Ministers' exercise of powers and duties under this Act
Welsh: 91 Arfer pwerau a dyletswyddau Gweinidogion Cymru o dan y Ddeddf hon
English: Landfill Disposals Tax Communities Scheme
Welsh: Cynllun Cymunedau y Dreth Gwarediadau Tirlenwi
English: 92 Landfill Disposals Tax Communities Scheme
Welsh: 92 Cynllun Cymunedau y Dreth Gwarediadau Tirlenwi
English: 94 Regulations under this Act:
Welsh: 94 Rheoliadau o dan y Ddeddf hon:
English: 95 Regulations changing tax rates
Welsh: 95 Rheoliadau sy'n newid cyfraddau treth
English: Schedule 1 - Qualifying Material:
Welsh: Atodlen 1 - Deunydd Cymwys:
English: Specified Materials and Conditions
Welsh: Deunyddiau Penodedig ac Amodau
English: Schedule 2 - Contents of Register
Welsh: Atodlen 2 - Yr Hyn sydd i'w Gynnwys yn y Gofrestr
English: Schedule 3 - Contents of Landfill Invoice
Welsh: Atodlen 3 - Yr Hyn sydd i'w Gynnwys ar Anfoneb Dirlenwi
English: Schedule 4 - Minor and Consequential Amendments to the Tax Collection and Management
Welsh: Atodlen 4 - Mân Ddiwygiadau a Diwygiadau Canlyniadol i Ddeddf Casglu a Rheoli Trethi
English: An Act of the National Assembly for Wales to make provision about the taxation of disposals of
Welsh: Deddf Cynulliad Cenedlaethol Cymru i wneud darpariaeth ynghylch trethu gwarediadau
English: material as waste by way of landfill; and for connected purposes.
Welsh: deunydd fel gwastraff drwy dirlenwi; ac at ddibenion cysylltiedig.
English: makes provision for a tax (landfill disposals tax) to be charged on taxable disposals,
Welsh: yn gwneud darpariaeth ar gyfer codi treth (treth gwarediadau tirlenwi) ar warediadau trethadwy,
English: explains what a taxable disposal is, and
Welsh: yn esbonio beth yw gwarediad trethadwy, ac
English: makes provision about disposals that are exempted from the tax.
Welsh: yn gwneud darpariaeth ynghylch gwarediadau sydd wedi eu hesemptio rhag y dreth.
English: (3) Part 3 makes provision about how the tax is to be charged on taxable disposals made at authorised landfill sites.
Welsh: (3) Mae Rhan 3 yn gwneud darpariaeth ynghylch sut y mae'r dreth i'w chodi ar warediadau trethadwy a wneir ar safleoedd tirlenwi awdurdodedig.
English: It includes provision about -
Welsh: Mae'n cynnwys darpariaeth ynghylch -
English: the persons on whom the tax is chargeable,
Welsh: y personau y mae'r dreth i'w chodi arnynt,
English: how the amount of tax chargeable on a taxable disposal is to be calculated,
Welsh: sut y mae swm y dreth sydd i'w godi ar warediad trethadwy i'w gyfrifo,
English: taxable disposals for which relief from the tax may be claimed,
Welsh: gwarediadau trethadwy y caniateir hawlio rhyddhad rhag y dreth ar eu cyfer,
English: registration and accounting requirements, and
Welsh: gofynion cofrestru a chyfrifyddu, ac
English: (4) Part 4 makes provision about how the tax is to be charged on taxable disposals made at places other than authorised landfill sites.
Welsh: (4) Mae Rhan 4 yn gwneud darpariaeth ynghylch sut y mae'r dreth i'w chodi ar warediadau trethadwy a wneir mewn lleoedd heblaw safleoedd tirlenwi awdurdodedig.
English: the persons on whom the tax may be charged,
Welsh: y personau y caniateir codi'r dreth arnynt,
English: the procedure by which tax is charged on a person,
Welsh: y weithdrefn a ddefnyddir i godi treth ar berson,
English: payment of the tax, and
Welsh: talu'r dreth, ac
English: late payment interest on unpaid tax.
Welsh: llog taliadau hwyr ar dreth nas talwyd.
English: (5) Part 5 makes supplementary provision in connection with the tax.
Welsh: (5) Mae Rhan 5 yn gwneud darpariaeth atodol mewn cysylltiad â'r dreth.
English: It includes provision -
Welsh: Mae'n cynnwys -
English: enabling regulations to be made about circumstances in which a person is to be entitled to credit in respect of the tax,
Welsh: darpariaeth sy'n galluogi rheoliadau i gael eu gwneud ynghylch amgylchiadau pan fo person i gael hawlogaeth i gredyd mewn cysylltiad â'r dreth,
English: about the creation of non-disposal areas within authorised landfill sites,
Welsh: darpariaeth ynghylch creu mannau nad ydynt at ddibenion gwaredu o fewn safleoedd tirlenwi awdurdodedig,
English: about the inspection of premises and information sharing,
Welsh: darpariaeth ynghylch archwilio mangreoedd a rhannu gwybodaeth,
English: about penalties,
Welsh: darpariaeth ynghylch cosbau,
English: about the application of the provisions of this Act and the Tax Collection and Management (Wales) Act 2016 (anaw 6) in special cases (for example, in the case of corporate groups, partnerships and unincorporated associations), and
Welsh: darpariaeth ynghylch cymhwysiad darpariaethau'r Ddeddf hon a Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) mewn achosion arbennig (er enghraifft, yn achos grwpiau corfforaethol, partneriaethau a chymdeithasau anghorfforedig), ac
English: about other miscellaneous matters.
Welsh: darpariaeth ynghylch materion amrywiol eraill.
English: (6) Part 5 also makes provision for a Landfill Disposals Tax Communities Scheme.
Welsh: (6) Mae Rhan 5 hefyd yn gwneud darpariaeth ar gyfer Cynllun Cymunedau y Dreth Gwarediadau Tirlenwi.
English: (7) Part 6 contains provision that applies generally for the purposes of this Act (including provision about the interpretation of this Act).
Welsh: (7) Mae Rhan 6 yn cynnwys darpariaeth sy'n gymwys yn gyffredinol at ddibenion y Ddeddf hon (gan gynnwys darpariaeth ynghylch dehongli'r Ddeddf hon).
English: A tax, to be known as landfill disposals tax, is to be charged on taxable disposals in accordance with this Act.
Welsh: Mae treth, o'r enw treth gwarediadau tirlenwi, i'w chodi ar warediadau trethadwy yn unol â'r Ddeddf hon.
English: The Welsh Revenue Authority ("WRA") is responsible for the collection and management of the tax.
Welsh: Awdurdod Cyllid Cymru ("ACC") sy'n gyfrifol am gasglu a rheoli'r dreth.
English: References in this Act to tax (or to the tax) are references to landfill disposals tax.
Welsh: Mae cyfeiriadau yn y Ddeddf hon at dreth (neu at y dreth) yn gyfeiriadau at dreth gwarediadau tirlenwi.
English: (1) A taxable disposal is made when all of the following conditions are met.
Welsh: (1) Gwneir gwarediad trethadwy pan fo'r holl amodau a ganlyn wedi eu bodloni.
English: (2) Condition 1 is that there is a disposal of material by way of landfill (see section 4).
Welsh: (2) Amod 1 yw bod deunydd yn cael ei waredu drwy dirlenwi (gweler adran 4).
English: (3) Condition 2 is that either -
Welsh: (3) Amod 2 yw naill ai -
English: the land where the disposal is made is, or forms part of, an authorised landfill site (see section 5 (1, or
Welsh: bod y tir lle y gwneir y gwarediad yn safle tirlenwi awdurdodedig, neu'n rhan o safle o'r fath (gweler adran 5 (1, neu
English: the disposal requires an environmental permit (see section 5 (2 but the land where it is made is not, and does not form part of, an authorised landfill site.
Welsh: bod trwydded amgylcheddol yn ofynnol ar gyfer y gwarediad (gweler adran 5 (2 ond nad yw'r tir lle y'i gwneir yn safle tirlenwi awdurdodedig, nac yn rhan o safle o'r fath.
English: (4) Condition 3 is that the disposal is a disposal of the material as waste (see sections 6 and 7).
Welsh: (4) Amod 3 yw bod y gwarediad yn warediad o'r deunydd fel gwastraff (gweler adrannau 6 a 7).
English: (5) Condition 4 is that the disposal is made in Wales.
Welsh: (5) Amod 4 yw bod y gwarediad yn cael ei wneud yng Nghymru.
English: (6) See also section 8 for specified landfill site activities that are to be treated as taxable disposals (whether or not the above conditions are met).
Welsh: (6) Gweler hefyd adran 8 ar gyfer mathau o weithgarwch safle tirlenwi penodedig sydd i'w trin fel gwarediadau trethadwy (pa un a fodlonir yr amodau uchod ai peidio).
English: (1) There is a disposal of material by way of landfill if material is -
Welsh: (1) Gwaredir deunydd drwy dirlenwi os caiff deunydd -
English: deposited on the surface of land or on a structure set into the surface, or
Welsh: ei ddodi ar wyneb y tir neu ar strwythur sydd wedi ei osod yn y tir, neu
English: deposited under the surface of land (for example, in a cavity such as a cavern or mine).
Welsh: ei ddodi o dan wyneb y tir (er enghraifft, mewn ceudod megis ogof neu gloddfa).
English: (2) Subsection (1) applies whether or not the material is placed in a container before it is deposited.
Welsh: (2) Mae is-adran (1) yn gymwys pa un a osodir y deunydd mewn cynhwysydd cyn ei ddodi ai peidio.
English: (3) Regulations may modify the meaning of a disposal of material by way of landfill (including by amending this section or any other enactment relating to the tax).
Welsh: (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).
English: Land is an authorised landfill site if an environmental permit authorising disposals of material by way of landfill is in force in relation to the land.
Welsh: Mae tir yn safle tirlenwi awdurdodedig os yw trwydded amgylcheddol sy'n awdurdodi gwaredu deunydd drwy dirlenwi mewn grym mewn perthynas â'r tir.
English: An environmental permit is a permit granted under regulations made under section 2 of the Pollution Prevention and Control Act 1999 (c.
Welsh: Trwydded a roddir o dan reoliadau a wneir o dan adran 2 o Ddeddf Atal a Rheoli Llygredd 1999 (p.
English: A disposal of material is a disposal of it as waste if the person responsible for the disposal intends to discard the material.
Welsh: Gwaredir deunydd fel gwastraff os yw'r person sy'n gyfrifol am y gwarediad yn bwriadu bwrw'r deunydd o'r neilltu.
English: An intention to discard material may be inferred from the circumstances of its disposal, and in particular from the fact (where it is the case) that the material is deposited in a landfill disposal area.
Welsh: Gellir dod i'r casgliad bod bwriad i fwrw deunydd o'r neilltu ar sail amgylchiadau ei waredu, ac yn benodol ar sail y ffaith (os digwydd hynny) bod y deunydd wedi ei ddodi mewn man gwarediadau tirlenwi.
English: The following are not to be treated as inconsistent with an intention to discard material -
Welsh: Nid yw'r canlynol i'w trin fel pe baent yn anghyson â bwriad i fwrw deunydd o'r neilltu -
English: Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 4
Welsh: 4 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
English: making a temporary use of the material, or a use of the material which is incidental to its disposal by way of landfill;
Welsh: gwneud defnydd dros dro o'r deunydd, neu ddefnydd ohono sy'n atodol i'w waredu drwy dirlenwi;
English: deriving a benefit from the material or from anything emitted by it (for example, using gas produced by its decomposition in electricity generation).
Welsh: cael budd o'r deunydd neu o unrhyw beth a allyrrir ganddo (er enghraifft, defnyddio nwy a gynhyrchir wrth i'r deunydd bydru i gynhyrchu trydan).
English: (4) Regulations may modify the meaning of a disposal of material as waste (including by amending this section or any other enactment relating to the tax).
Welsh: (4) Caiff rheoliadau addasu ystyr gwaredu deunydd fel gwastraff (gan gynnwys drwy ddiwygio'r adran hon neu unrhyw ddeddfiad arall sy'n ymwneud â'r dreth).
English: This section identifies the person responsible for a disposal of material for the purposes of section 6.
Welsh: Mae'r adran hon yn nodi pwy yw'r person sy'n gyfrifol am warediad at ddibenion adran 6.
English: In the case of a disposal made at an authorised landfill site, the person responsible for the disposal is the person who is the operator of the site at the time of the disposal.
Welsh: Yn achos gwarediad a wneir ar safle tirlenwi awdurdodedig, y person sy'n gyfrifol am y gwarediad yw'r person sy'n weithredwr y safle ar adeg y gwarediad.
English: But if the disposal is made without the permission of the operator, the person responsible for the disposal is the person who makes the disposal.
Welsh: Ond os gwneir y gwarediad heb ganiatâd y gweithredwr, y person sy'n gyfrifol am y gwarediad yw'r person sy'n gwneud y gwarediad.
English: The operator of an authorised landfill site is the holder of the environmental permit authorising disposals of material by way of landfill at the site.
Welsh: Gweithredwr safle tirlenwi awdurdodedig yw deiliad y drwydded amgylcheddol sy'n awdurdodi gwaredu deunydd drwy dirlenwi ar y safle.
English: In the case of a disposal made at a place that is not, and does not form part of, an authorised landfill site, the person responsible for the disposal is the person who makes the disposal.
Welsh: Yn achos gwarediad a wneir yn rhywle nad yw'n safle tirlenwi awdurdodedig, nac yn rhan o safle o'r fath, y person sy'n gyfrifol am y gwarediad yw'r person sy'n gwneud y gwarediad.
English: (1) The carrying out of a specified landfill site activity in Wales is to be treated as a taxable disposal of the material in relation to which the activity is carried out (whether or not the conditions in section 3 are met).
Welsh: (1) Mae cyflawni gweithgarwch safle tirlenwi penodedig yng Nghymru i'w drin fel gwarediad trethadwy o'r deunydd y cyflawnir y gweithgarwch mewn perthynas ag ef (pa un a fodlonir yr amodau yn adran 3 ai peidio).
English: (2) The taxable disposal is to be treated as being made when the specified landfill site activity is first carried out in relation to the material.
Welsh: (2) Mae'r gwarediad trethadwy i'w drin fel pe bai wedi ei wneud pan gyflawnir y gweithgarwch safle tirlenwi penodedig am y tro cyntaf mewn perthynas â'r deunydd.
English: (3) The following are specified landfill site activities when carried out at an authorised landfill site -
Welsh: (3) Mae'r canlynol yn fathau o weithgarwch safle tirlenwi penodedig pan gânt eu cyflawni ar safle tirlenwi awdurdodedig -
English: using material to create or maintain a temporary road giving access to a landfill disposal area;
Welsh: defnyddio deunydd i greu ffordd dros dro sy'n rhoi mynediad i fan gwarediadau tirlenwi neu i gynnal a chadw ffordd o'r fath;
English: using material to create or maintain a temporary hard standing;
Welsh: defnyddio deunydd i greu arwyneb solet dros dro neu i gynnal a chadw arwyneb o'r fath;
English: using material to create or maintain a cell bund;
Welsh: defnyddio deunydd i greu bwnd cell neu i gynnal a chadw bwnd o'r fath;
English: using material (other than naturally occurring material extracted from the site) to create or maintain a temporary screening bund;
Welsh: defnyddio deunydd (heblaw deunydd sy'n bodoli'n naturiol a echdynnir o'r safle) i greu bwnd sgrinio dros dro neu i gynnal a chadw bwnd o'r fath;
English: using material to cover a landfill disposal area during a temporary cessation in landfill disposals;
Welsh: defnyddio deunydd i orchuddio man gwarediadau tirlenwi yn ystod cyfnod pan fo gwarediadau tirlenwi yn peidio dros dro;
English: placing material in a landfill disposal area to provide a base for, or prevent damage to, anything used to line, cap or drain that area;
Welsh: gosod deunydd mewn man gwarediadau tirlenwi i ddarparu sylfaen ar gyfer unrhyw beth a ddefnyddir i leinio, i gapio neu i ddraenio'r man hwnnw, neu er mwyn atal difrod i unrhyw beth o'r fath;
English: keeping material in a non-disposal area beyond the end of the maximum period specified in the notice designating the area under section 55, unless the material is dealt with in accordance with an agreement under section 56 (4) (a);
Welsh: cadw deunydd mewn man nad yw at ddibenion gwaredu y tu hwnt i ddiwedd y cyfnod hwyaf a bennir yn yr hysbysiad sy'n dynodi'r man o dan adran 55, oni bai yr ymdrinnir â'r deunydd yn unol â chytundeb o dan adran 56 (4) (a);
English: storing ashes (for example, fly ash and bottom ash);
Welsh: storio lludw (er enghraifft, lludw sy'n codi a lludw gwaelod);
English: using material in restoration work.
Welsh: defnyddio deunydd mewn gwaith adfer.
English: "screening bund" (
Welsh: ystyr "gwaith adfer" ("
English: (5) Regulations may -
Welsh: (5) Caiff rheoliadau -
English: provide that a landfill site activity is to be a specified landfill site activity,
Welsh: darparu bod gweithgarwch safle tirlenwi i fod yn weithgarwch safle tirlenwi penodedig,
English: modify the description of a specified landfill site activity, or
Welsh: addasu'r disgrifiad o weithgarwch safle tirlenwi penodedig, neu
English: provide that an activity is to cease to be a specified landfill site activity.
Welsh: darparu bod gweithgarwch i beidio â bod yn weithgarwch safle tirlenwi penodedig.
English: (6) The regulations may amend this section or any other enactment relating to the tax.
Welsh: (6) Caiff y rheoliadau ddiwygio'r adran hon neu unrhyw ddeddfiad arall sy'n ymwneud â'r dreth.
English: This Chapter provides exemption from tax for certain disposals of material which would otherwise be treated as taxable disposals.
Welsh: Mae'r Bennod hon yn darparu esemptiad rhag treth ar gyfer gwarediadau deunydd penodol a fyddai fel arall i'w trin fel gwarediadau trethadwy.
English: A disposal of material that is exempt from tax is not a taxable disposal.
Welsh: Nid yw gwarediad deunydd sy'n esempt rhag treth yn warediad trethadwy.
English: In this Chapter, references to a disposal of material include the carrying out of a specified landfill site activity in relation to material.
Welsh: Yn y Bennod hon, mae cyfeiriadau at warediad deunydd yn cynnwys cyflawni gweithgarwch safle tirlenwi penodedig mewn perthynas â deunydd.
English: A disposal of material is exempt from tax to the extent that -
Welsh: Mae gwarediad deunydd yn esempt rhag treth i'r graddau -
English: (a) it is a disposal of material which has already been included in a taxable disposal -
Welsh: (a) y mae'n warediad deunydd sydd eisoes wedi ei gynnwys mewn gwarediad trethadwy -