techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (j) (inserted by section 58 of this Act) insert -
Welsh: Yn adran 172 o DCRhT (penderfyniadau apeliadwy), yn is-adran (2), ar ôl paragraff (j) (a fewnosodir gan adran 58 o'r Ddeddf hon) mewnosoder -
English: " (k) a decision relating to the designation of a group of bodies corporate for the purposes of landfill disposals tax."
Welsh: " (k) penderfyniad sy'n ymwneud â dynodi grŵp o gyrff corfforaethol at ddibenion treth gwarediadau tirlenwi."
English: 81 Power to make further provision about designation of groups of companies
Welsh: 81 Pŵer i wneud darpariaeth bellach ynglŷn â dynodi grwpiau o gwmnïau
English: Regulations may add to, repeal or otherwise amend any provision made by an enactment relating to the tax about the designation of groups of bodies corporate.
Welsh: Caiff rheoliadau ychwanegu at unrhyw ddarpariaeth a wneir gan ddeddfiad sy'n ymwneud â'r dreth ynglŷn â dynodi grwpiau o gyrff corfforaethol, ei diddymu neu ei diwygio fel arall.
English: The regulations may (among other things) make provision about the bodies corporate that may be designated as members of a group and about the effects of designation.
Welsh: Caiff y rheoliadau wneud darpariaeth (ymysg pethau eraill) ynglŷn â'r cyrff corfforaethol y caniateir eu dynodi'n aelodau o grŵp ac ynglŷn ag effeithiau dynodiad.
English: This section applies where two or more persons carry on a landfill business in partnership or as an unincorporated body.
Welsh: Mae'r adran hon yn gymwys pan fo dau berson neu ragor yn rhedeg busnes tirlenwi mewn partneriaeth neu fel corff anghorfforedig.
English: WRA may register the persons in their own names or in the name of the partnership or body.
Welsh: Caiff ACC gofrestru'r personau o dan eu henwau eu hunain neu o dan enw'r bartneriaeth neu'r corff.
English: Where the persons are registered in the name of the partnership or body and its membership changes, the persons who are members after the change continue to be registered in that name if at least one of them was a member before the change.
Welsh: Pan fo'r personau wedi eu cofrestru o dan enw'r bartneriaeth neu'r corff a bod ei haelodaeth neu ei aelodaeth yn newid, mae'r personau sy'n aelodau ar ôl y newid yn parhau i fod yn gofrestredig o dan yr enw hwnnw os oedd o leiaf un ohonynt yn aelod cyn y newid.
English: A person who ceases to be a member of a partnership or unincorporated body is to be treated as continuing to be a member until the date on which notice of the change in membership is given to WRA under section 36.
Welsh: Mae person sy'n peidio â bod yn aelod o bartneriaeth neu gorff anghorfforedig i'w drin fel pe bai'n parhau i fod yn aelod hyd y dyddiad y rhoddir hysbysiad am y newid mewn aelodaeth i ACC o dan adran 36.
English: Subsection (4) applies for the purposes of any enactment relating to the tax, but is subject to section 36 (3) of the Partnership Act 1890 (c.
Welsh: Mae is-adran (4) yn gymwys at ddibenion unrhyw ddeddfiad sy'n ymwneud â'r dreth, ond mae'n ddarostyngedig i adran 36 (3) o Ddeddf Partneriaeth 1890 (p.
English: 39) (liability of estate on death or bankruptcy).
Welsh: 39) (rhwymedigaeth ystad yn sgil marwolaeth neu fethdaliad).
English: (1) Where anything is required or permitted to be done under an enactment relating to the tax by or in relation to persons carrying on business in partnership, it must be done by or in relation to every person who is a partner at the time when it is done or required to be done.
Welsh: (1) Pan fo unrhyw beth yn ofynnol neu pan ganiateir gwneud unrhyw beth o dan ddeddfiad sy'n ymwneud â'r dreth gan bersonau neu mewn perthynas â phersonau sy'n rhedeg busnes mewn partneriaeth, rhaid iddo gael ei wneud gan bob person neu mewn perthynas â phob person sy'n bartner ar yr adeg y'i gwneir neu y mae'n ofynnol ei wneud.
English: (2) But anything that is required or permitted to be done by every partner may instead be done by any of them; and if the partnership's principal place of business is in Scotland, it may also be done by any other person authorised by the partnership.
Welsh: (2) Ond caniateir i unrhyw beth y mae'n ofynnol ei wneud neu y caniateir ei wneud gan bob partner gael ei wneud yn lle hynny gan unrhyw un neu ragor ohonynt; ac os yw prif fan busnes y bartneriaeth yn yr Alban, caniateir hefyd iddo gael ei wneud gan unrhyw berson arall a awdurdodir gan y bartneriaeth.
English: (3) Where anything is required or permitted to be done under an enactment relating to the tax by or in relation to persons carrying on business as an unincorporated body, it must be done by or in relation to every person who is a managing member of the body at the time when it is done or required to be done.
Welsh: (3) Pan fo unrhyw beth yn ofynnol neu pan ganiateir gwneud unrhyw beth o dan ddeddfiad sy'n ymwneud â'r dreth gan bersonau neu mewn perthynas â phersonau sy'n rhedeg busnes fel corff anghorfforedig, rhaid iddo gael ei wneud gan bob person neu mewn perthynas â phob person sy'n aelod rheoli o'r corff ar yr adeg y'i gwneir neu y mae'n ofynnol ei wneud.
English: (4) But anything that is required or permitted to be done by every managing member of the body may instead be done by any of them.
Welsh: (4) Ond caniateir i unrhyw beth y mae'n ofynnol ei wneud neu y caniateir ei wneud gan bob aelod rheoli o'r corff gael ei wneud yn lle hynny gan unrhyw un neu ragor ohonynt.
English: (5) The managing members of an unincorporated body are -
Welsh: (5) Aelodau rheoli corff anghorfforedig yw -
English: each member of the unincorporated body holding office as president, chairman, treasurer, secretary or any similar office;
Welsh: pob aelod o'r corff anghorfforedig sy'n dal swydd llywydd, cadeirydd, trysorydd, ysgrifennydd neu unrhyw swydd debyg;
English: if there is no such office, each member holding office as a member of a committee by which the affairs of the body are managed;
Welsh: os nad oes unrhyw swydd o'r fath, pob aelod sy'n dal swydd aelod o bwyllgor sy'n rheoli materion y corff;
English: if there is no such office or committee, each member of the body.
Welsh: os nad oes unrhyw swydd na phwyllgor o'r fath, pob aelod o'r corff.
English: (6) A liability to pay a relevant amount as a result of anything done or omitted to be done by persons carrying on business in partnership or as an unincorporated body is a joint and several liability of every person who is a member of the partnership or body at the time when the thing is done or omitted to be done.
Welsh: (6) Mae rhwymedigaeth i dalu swm perthnasol o ganlyniad i unrhyw beth a wneir neu nas gwneir gan bersonau sy'n rhedeg busnes mewn partneriaeth neu fel corff anghorfforedig yn rhwymedigaeth unigol ac ar y cyd i bob person sy'n aelod o'r bartneriaeth neu'r corff ar yr adeg y gwneir y peth neu'r adeg nas gwneir.
English: persons carry on a landfill business in partnership or as an unincorporated body, and
Welsh: personau yn rhedeg busnes tirlenwi mewn partneriaeth neu fel corff anghorfforedig, a
English: a person is a member of the partnership or body for only part of an accounting period,
Welsh: person yn aelod o'r bartneriaeth neu'r corff am ran o gyfnod cyfrifyddu yn unig,
English: the person's personal liability for tax chargeable in respect of the accounting period is the proportion of the liability relating to the business of the partnership or body that is just and reasonable in the circumstances.
Welsh: rhwymedigaeth bersonol y person am y dreth sydd i'w chodi mewn cysylltiad â'r cyfnod cyfrifyddu yw'r gyfran o'r rhwymedigaeth sy'n ymwneud â busnes y bartneriaeth neu'r corff sy'n deg ac yn rhesymol o dan yr amgylchiadau.
English: Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 44
Welsh: 44 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
English: 84 Power to make further provision about partnerships and unincorporated bodies
Welsh: 84 Pŵer i wneud darpariaeth bellach ynglŷn â phartneriaethau a chyrff anghorfforedig
English: Regulations may add to, repeal or otherwise amend any provision made by an enactment relating to the tax about cases where persons carry on business in partnership or as an unincorporated body.
Welsh: Caiff rheoliadau ychwanegu at unrhyw ddarpariaeth a wneir gan ddeddfiad sy'n ymwneud â'r dreth ynglŷn ag achosion pan fo personau yn rhedeg busnes mewn partneriaeth neu fel corff anghorfforedig, ei diddymu neu ei diwygio fel arall.
English: (1) This section applies where a person ("A") carries on a landfill business of another person ("B") who has died, become incapacitated or become subject to an insolvency procedure.
Welsh: (1) Mae'r adran hon yn gymwys pan fo person ("A") yn rhedeg busnes tirlenwi person arall ("B") sydd wedi marw, wedi mynd yn analluog neu wedi dod yn destun gweithdrefn ansolfedd.
English: (2) A must give WRA notice of -
Welsh: (2) Rhaid i A roi hysbysiad i ACC ynglŷn ag -
English: the fact that A is carrying on the landfill business, and
Welsh: y ffaith bod A yn rhedeg y busnes tirlenwi, a
English: the nature and date of the event that has led to A carrying it on.
Welsh: natur a dyddiad y digwyddiad sydd wedi arwain at y ffaith bod A yn ei redeg.
English: (3) The notice must be given before the end of the period of 30 days beginning with the day on which A began to carry on the landfill business.
Welsh: (3) Rhaid i'r hysbysiad gael ei roi cyn diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau â'r diwrnod y dechreuodd A redeg y busnes tirlenwi.
English: (4) WRA may treat A as if A were B for the purposes of the tax, with effect from the time when A began to carry on the landfill business; and WRA may do so whether or not A has given notice under subsection (2).
Welsh: (4) Caiff ACC drin A fel pe bai A yn B at ddibenion y dreth, gydag effaith o'r adeg y dechreuodd A redeg y busnes tirlenwi; a chaiff ACC wneud hynny pa un a yw A wedi rhoi hysbysiad o dan is-adran (2) ai peidio.
English: (5) WRA must issue a notice to A (and, if appropriate, to B) of a decision to treat A as B.
Welsh: (5) Rhaid i ACC ddyroddi hysbysiad i A (ac, os yw'n briodol, i B) am benderfyniad i drin A fel pe bai'n B.
English: (6) If WRA treats A in that way, A is not required to be registered, or to apply for registration, by virtue of that treatment.
Welsh: (6) Os yw ACC yn trin A yn y fath fodd, nid yw'n ofynnol i A fod yn gofrestredig, na gwneud cais i gael ei gofrestru, yn rhinwedd y driniaeth honno.
English: (7) If -
Welsh: (7) Os yw -
English: B ceases to be incapacitated or subject to an insolvency procedure, or
Welsh: B yn peidio â bod yn analluog neu'n destun gweithdrefn ansolfedd, neu
English: A ceases to carry on the landfill business of B,
Welsh: A yn peidio â rhedeg busnes tirlenwi B,
English: A must give WRA notice of the cessation and the date on which it occurred.
Welsh: rhaid i A roi hysbysiad i ACC am y ffaith honno a'r dyddiad y digwyddodd hynny.
English: (8) The notice must be given before the end of the period of 30 days beginning with that date.
Welsh: (8) Rhaid i'r hysbysiad gael ei roi cyn diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau â'r dyddiad hwnnw.
English: (9) WRA must cease to treat A as B if -
Welsh: (9) Rhaid i ACC beidio â thrin A fel pe bai'n B os yw -
English: WRA is satisfied that either of the conditions in subsection (7) is met (whether or not A has given notice under that subsection), or
Welsh: ACC wedi ei fodloni bod y naill neu'r llall o'r amodau yn is-adran (7) wedi ei fodloni (pa un a yw A wedi rhoi hysbysiad o dan yr is-adran honno ai peidio), neu
English: WRA cancels the registration of B.
Welsh: ACC yn canslo cofrestriad B.
English: (10) WRA must issue a notice to A (and, if appropriate, to B) of a decision to cease to treat A as B.
Welsh: (10) Rhaid i ACC ddyroddi hysbysiad i A (ac, os yw'n briodol, i B) am benderfyniad i beidio â thrin A fel pe bai'n B.
English: (11) For the purposes of this section, a person becomes subject to an insolvency procedure if -
Welsh: (11) At ddibenion yr adran hon, daw person yn destun gweithdrefn ansolfedd -
English: the person is made bankrupt;
Welsh: os gwneir y person yn fethdalwr;
English: a company voluntary arrangement takes effect in relation to the person under Part 1 of the Insolvency Act 1986 (c.
Welsh: os yw trefniant gwirfoddol ar ran cwmni yn cael effaith mewn perthynas â'r person o dan Ran 1 o Ddeddf Ansolfedd 1986 (p.
English: the person enters administration or goes into liquidation or receivership;
Welsh: os yw'r person yn mynd i ddwylo'r gweinyddwr neu'n destun datodiad neu dderbynyddiad;
English: any corresponding event occurs which has effect under or as a result of the law of Scotland or Northern Ireland or a country or territory outside the United Kingdom.
Welsh: os yw unrhyw ddigwyddiad cyfatebol yn digwydd sy'n cael effaith o dan gyfraith yr Alban neu Ogledd Iwerddon neu wlad neu diriogaeth y tu allan i'r Deyrnas Unedig, neu o ganlyniad iddi.
English: Regulations may add to, repeal or otherwise amend any provision made by an enactment relating to the tax about cases where a person who has carried on a landfill business dies, becomes incapacitated or becomes subject to an insolvency procedure.
Welsh: Caiff rheoliadau ychwanegu at unrhyw ddarpariaeth a wneir gan ddeddfiad sy'n ymwneud â'r dreth ynglŷn ag achosion pan fo person sydd wedi rhedeg busnes tirlenwi yn marw, yn mynd yn analluog neu'n dod yn destun gweithdrefn ansolfedd, ei diddymu neu ei diwygio fel arall.
English: about the circumstances in which a person becomes, or ceases to be, incapacitated or subject to an insolvency procedure;
Welsh: ynglŷn â'r amgylchiadau pan fo person yn mynd yn analluog neu'n dod yn destun gweithdrefn ansolfedd, neu'n peidio â bod yn analluog neu'n destun gweithdrefn ansolfedd;
English: about duties, liabilities and entitlements relating to the tax where a person has died, become incapacitated or become subject to an insolvency procedure;
Welsh: ynglŷn â dyletswyddau, rhwymedigaethau a hawlogaethau sy'n ymwneud â'r dreth pan fo person wedi marw, wedi mynd yn analluog neu wedi dod yn destun gweithdrefn ansolfedd;
English: which applies whether or not anyone else carries on a person's landfill business after the person dies, becomes incapacitated or becomes subject to an insolvency procedure.
Welsh: sy'n gymwys pa un a yw unrhyw un arall yn rhedeg busnes tirlenwi person ar ôl i'r person farw, fynd yn analluog neu ddod yn destun gweithdrefn ansolfedd ai peidio.
English: (1) Regulations may make provision for securing continuity in the application of any enactment relating to the tax where a landfill business is transferred from one person to another as a going concern.
Welsh: (1) Caiff rheoliadau wneud darpariaeth i sicrhau dilyniant wrth gymhwyso unrhyw ddeddfiad sy'n ymwneud â'r dreth pan drosglwyddir busnes tirlenwi o un person i un arall fel busnes gweithredol.
English: (2) The regulations may (among other things) make provision -
Welsh: (2) Caiff y rheoliadau wneud darpariaeth (ymysg pethau eraill) -
English: requiring WRA to be notified of the transfer;
Welsh: sy'n ei gwneud yn ofynnol i ACC gael ei hysbysu am y trosglwyddiad;
English: for any liability or duty of the transferor relating to the tax to become a liability or duty of the transferee;
Welsh: i unrhyw rwymedigaeth neu ddyletswydd ar ran y trosglwyddwr mewn perthynas â'r dreth ddod yn rhwymedigaeth neu'n ddyletswydd i'r trosglwyddai;
English: for any entitlement of the transferor to the discharge or repayment of an amount of tax, whether arising before or after the transfer, to become an entitlement of the transferee;
Welsh: i unrhyw hawlogaeth ar ran y trosglwyddwr i ollwng neu ad-dalu swm o dreth, pa un a yw'n codi cyn y trosglwyddiad neu ar ei ôl, ddod yn hawlogaeth i'r trosglwyddai;
English: for anything done before the transfer by or in relation to the transferor to be treated for the purposes of the tax as having been done by or in relation to the transferee;
Welsh: i unrhyw beth a wnaed cyn y trosglwyddiad gan y trosglwyddwr neu mewn perthynas â'r trosglwyddwr gael ei drin at ddibenion y dreth fel pe bai wedi ei wneud gan y trosglwyddai neu mewn perthynas â'r trosglwyddai;
English: about duties to keep and preserve records.
Welsh: ynglŷn â dyletswyddau i gadw cofnodion a'u storio'n ddiogel.
English: (3) The regulations may make provision that applies subject to conditions, and may in particular -
Welsh: (3) Caiff y rheoliadau wneud darpariaeth sy'n gymwys yn ddarostyngedig i amodau, ac yn benodol cânt -
English: (a) provide that the application to a transferor and transferee of any provision made under subsection (2) (b) to (e) requires the approval of WRA;
Welsh: (a) darparu ei bod yn ofynnol cael cymeradwyaeth ACC cyn cymhwyso unrhyw ddarpariaeth a wneir o dan is-adran (2) (b) i (e) i drosglwyddwr a throsglwyddai;
English: Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 46
Welsh: 46 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
English: (b) make provision about the making and determination of applications for approval.
Welsh: (b) gwneud darpariaeth ynglŷn â gwneud ceisiadau am gymeradwyaeth a phenderfynu arnynt.
English: (4) The regulations may make provision for -
Welsh: (4) Caiff y rheoliadau wneud darpariaeth ar gyfer -
English: penalties in respect of failures to comply with the regulations;
Welsh: cosbau mewn cysylltiad â methiannau i gydymffurfio â'r rheoliadau;
English: reviews and appeals.
Welsh: adolygiadau ac apelau.
English: (5) The regulations may amend or apply (with or without modifications) any enactment relating to the tax.
Welsh: (5) Caiff y rheoliadau ddiwygio neu gymhwyso (gydag addasiadau neu hebddynt) unrhyw ddeddfiad sy'n ymwneud â'r dreth.
English: a taxable disposal is made at an authorised landfill site,
Welsh: gwarediad trethadwy yn cael ei wneud ar safle tirlenwi awdurdodedig,
English: there is a contract relating to the taxable disposal that provides for a payment to be made, and
Welsh: contract sy'n ymwneud â'r gwarediad trethadwy sy'n darparu i daliad gael ei wneud, ac
English: after the making of the contract, the tax chargeable on the taxable disposal changes as a result of an enactment relating to the tax,
Welsh: ar ôl gwneud y contract, y dreth sydd i'w chodi ar y gwarediad trethadwy yn newid o ganlyniad i ddeddfiad sy'n ymwneud â'r dreth,
English: the amount of the payment provided for under the contract is to be adjusted, unless the contract provides otherwise, to reflect the change in the tax chargeable on the taxable disposal.
Welsh: mae swm y taliad y darperir ar ei gyfer o dan y contract i'w addasu, oni bai bod y contract yn darparu fel arall, i adlewyrchu'r newid yn y dreth sydd i'w chodi ar y gwarediad trethadwy.
English: (2) For the purposes of this section, a contract relating to a taxable disposal is a contract providing for the disposal of the material contained in the taxable disposal, and it is immaterial whether the contract also provides for other matters.
Welsh: (2) At ddibenion yr adran hon, mae contract sy'n ymwneud â gwarediad trethadwy yn gontract sy'n darparu ar gyfer gwaredu'r deunydd sydd wedi ei gynnwys yn y gwarediad trethadwy, ac nid yw'n berthnasol pa un a yw'r contract hefyd yn darparu ar gyfer materion eraill ai peidio.
English: (3) The reference in subsection (1) to a change in the tax chargeable is a reference to a change -
Welsh: (3) Mae'r cyfeiriad yn is-adran (1) at newid yn y dreth sydd i'w chodi yn gyfeiriad at -
English: from no tax being chargeable to tax being chargeable,
Welsh: newid o fod dim treth i'w chodi i fod treth i'w chodi,
English: from tax being chargeable to no tax being chargeable, or
Welsh: newid o fod treth i'w chodi i fod dim treth i'w chodi, neu
English: in the amount of tax chargeable.
Welsh: newid yn swm y dreth sydd i'w godi.
English: 89 Power to impose secondary liability on controllers of authorised landfill sites
Welsh: 89 Pŵer i osod atebolrwydd eilaidd ar reolwyr safleoedd tirlenwi awdurdodedig
English: Regulations may make provision for and in connection with requiring a controller of an authorised landfill site, or of part of such a site, to pay the tax chargeable on taxable disposals made at the site or part in question.
Welsh: Caiff rheoliadau wneud darpariaeth i'w gwneud yn ofynnol i reolwr safle tirlenwi awdurdodedig, neu ran o safle o'r fath, dalu'r dreth sydd i'w chodi ar warediadau trethadwy a wneir ar y safle neu'r rhan o dan sylw, ac mewn cysylltiad â hynny.
English: A controller of an authorised landfill site or of part of such a site -
Welsh: Mewn perthynas â rheolwr safle tirlenwi awdurdodedig neu ran o safle o'r fath -
English: (a) is a person, other than the operator of the site, who determines, or is entitled to determine, what disposals of material may be made throughout the site or part in question, but
Welsh: (a) mae'n berson, ac eithrio gweithredwr y safle, sy'n penderfynu, neu sydd â'r hawl i benderfynu, pa warediadau deunyddiau y caniateir eu gwneud ledled y safle neu'r rhan o dan sylw, ond
English: Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 47
Welsh: 47 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
English: (b) does not include a person who determines, or is entitled to determine, what disposals are made only because the person is an employee or agent of another person.
Welsh: (b) nid yw'n cynnwys person sy'n penderfynu, neu sydd â'r hawl i benderfynu, pa warediadau a wneir dim ond oherwydd bod y person yn gyflogai neu'n asiant i berson arall.
English: (3) Regulations under this section may (among other things) make provision -
Welsh: (3) Caiff rheoliadau o dan yr adran hon wneud darpariaeth (ymysg pethau eraill) -
English: requiring WRA to be notified if a person becomes, or ceases to be, a controller of an authorised landfill site or of part of such a site;
Welsh: sy'n ei gwneud yn ofynnol i ACC gael ei hysbysu os yw person yn dod, neu'n peidio â bod, yn rheolwr ar safle tirlenwi awdurdodedig neu ran o safle o'r fath;
English: about the circumstances in which a controller is required to pay tax;
Welsh: ynglŷn â'r amgylchiadau pan fo'n ofynnol i reolwr dalu treth;
English: for determining the amount of tax a controller is required to pay;
Welsh: ar gyfer pennu swm y dreth y mae'n ofynnol i reolwr ei dalu;
English: about the relationship between a requirement for a controller to pay tax and any liability of the operator of the authorised landfill site to pay tax;
Welsh: ynglŷn â'r berthynas rhwng gofyniad i reolwr dalu treth ac unrhyw rwymedigaeth ar weithredwr y safle tirlenwi awdurdodedig i dalu treth;
English: about the procedure for requiring a controller to pay tax;
Welsh: ynglŷn â'r weithdrefn i'w gwneud yn ofynnol i reolwr dalu treth;
English: about when the tax must be paid;
Welsh: ynglŷn â pha bryd y mae'n rhaid talu'r dreth;
English: about duties to keep and preserve records;
Welsh: ynglŷn â dyletswyddau i gadw cofnodion a'u storio'n ddiogel;
English: for penalties in respect of failures to comply with the regulations;
Welsh: ar gyfer cosbau mewn cysylltiad â methiannau i gydymffurfio â'r rheoliadau;
English: for reviews and appeals.
Welsh: ar gyfer adolygiadau ac apelau.
English: (4) The regulations may amend or apply (with or without modifications) any enactment relating to the tax.
Welsh: (4) Caiff y rheoliadau ddiwygio neu gymhwyso (gydag addasiadau neu hebddynt) unrhyw ddeddfiad sy'n ymwneud â'r dreth.
English: Schedule 4 makes minor and consequential amendments to TCMA.
Welsh: Mae Atodlen 4 yn gwneud mân ddiwygiadau a diwygiadau canlyniadol i DCRhT.
English: (1) In exercising their powers and duties under this Act, the Welsh Ministers -
Welsh: (1) Wrth arfer eu pwerau a'u dyletswyddau o dan y Ddeddf hon -
English: must have regard to the objective of reducing landfill disposals in Wales;
Welsh: rhaid i Weinidogion Cymru roi sylw i'r amcan o leihau gwarediadau tirlenwi yng Nghymru;
English: may have regard to such other matters as they think appropriate.
Welsh: caiff Gweinidogion Cymru roi sylw i unrhyw faterion eraill sy'n briodol yn eu barn hwy.
English: (2) Subsection (1) does not apply to the exercise of powers and duties under section 92.
Welsh: (2) Nid yw is-adran (1) yn gymwys i arfer pwerau a dyletswyddau o dan adran 92.