techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: (6) An approval -
Welsh: (6) Mewn perthynas â chymeradwyaeth -
English: may relate to all the taxable disposals in respect of which the application is made, or to particular descriptions of those taxable disposals only;
Welsh: caiff ymwneud â'r holl warediadau trethadwy y gwneir y cais mewn cysylltiad â hwy, neu â disgrifiadau penodol o'r gwarediadau trethadwy hynny yn unig;
English: may be unconditional or subject to conditions;
Welsh: caiff fod yn ddiamod neu'n ddarostyngedig i amodau;
English: may be given for a fixed period or an unlimited period;
Welsh: caniateir ei rhoi am gyfnod penodedig neu am gyfnod anghyfyngedig;
English: may be varied or revoked at any time by issuing a notice to the operator.
Welsh: caniateir ei hamrywio neu ei dirymu ar unrhyw adeg drwy ddyroddi hysbysiad i'r gweithredwr.
English: (7) If WRA gives the operator approval to use an alternative method to determine the weight of the material in a taxable disposal, the operator -
Welsh: (7) Os yw ACC yn rhoi cymeradwyaeth i'r gweithredwr ddefnyddio dull arall i bennu pwysau'r deunydd mewn gwarediad trethadwy, rhaid i'r gweithredwr -
English: must use that method in relation to the disposal (instead of the method described in subsection (1, and
Welsh: defnyddio'r dull hwnnw mewn perthynas â'r gwarediad (yn hytrach na'r dull a ddisgrifir yn is-adran (1, a
English: must do so in accordance with any condition to which the approval is subject.
Welsh: gwneud hynny yn unol ag unrhyw amod y mae'r gymeradwyaeth yn ddarostyngedig iddo.
English: (8) In this section, "weights and measures legislation" means the Weights and Measures Act 1985 (c.
Welsh: (8) Yn yr adran hon, ystyr "deddfwriaeth pwysau a mesurau" yw Deddf Pwysau a Mesurau 1985 (p.
English: 72) and regulations made (in whole or in part) under that Act.
Welsh: 72) a rheoliadau a wneir (yn llwyr neu yn rhannol) o dan y Ddeddf honno.
English: 21 Discount in respect of water content of material
Welsh: 21 Disgownt mewn cysylltiad â dŵr mewn deunydd
English: (1) The operator of an authorised landfill site may make an application to WRA for approval to apply a discount in respect of water present in material when calculating the taxable weight of the material in a taxable disposal.
Welsh: (1) Caiff gweithredwr safle tirlenwi awdurdodedig wneud cais i ACC am gymeradwyaeth i gymhwyso disgownt mewn cysylltiad â d
English: (2) An application for approval must be made in writing.
Welsh: (2) Rhaid i gais am gymeradwyaeth gael ei gyflwyno mewn ysgrifen.
English: (3) Where the operator makes an application for approval -
Welsh: (3) Pan fo'r gweithredwr yn gwneud cais am gymeradwyaeth -
English: (4) WRA may give the operator approval to apply a discount in respect of water present in material only if -
Welsh: (4) Ni chaiff ACC roi cymeradwyaeth i'r gweithredwr gymhwyso disgownt mewn cysylltiad â d
English: it had to be added to enable the material to be transported for disposal,
Welsh: bod rhaid ei ychwanegu er mwyn gallu cludo'r deunydd i'w waredu,
English: it had to be used to extract a mineral,
Welsh: bod rhaid ei ddefnyddio i echdynnu mwyn,
English: it had to be added in the course of an industrial process, or
Welsh: bod rhaid ei ychwanegu yng nghwrs proses ddiwydiannol, neu
English: it arose as a necessary consequence of an industrial process, or
Welsh: ei fod yn deillio'n anochel o ganlyniad i broses ddiwydiannol, neu
English: (b) the material is a residue from the treatment of effluent or sewage at a water treatment works.
Welsh: (b) y deunydd yn weddillion trin elifiant neu garthion mewn gwaith trin d
English: (5) An approval -
Welsh: (5) Mewn perthynas â chymeradwyaeth -
English: may relate to all taxable disposals in respect of which the application is made, or to particular descriptions of those taxable disposals only;
Welsh: caiff ymwneud â'r holl warediadau trethadwy y gwneir y cais mewn cysylltiad â hwy, neu â disgrifiadau penodol o'r gwarediadau trethadwy hynny yn unig;
English: may specify different discounts for different descriptions of taxable disposals;
Welsh: caiff bennu disgowntiau gwahanol ar gyfer disgrifiadau gwahanol o warediadau trethadwy;
English: may be unconditional or subject to conditions (for example, a condition requiring payment in respect of tests on material);
Welsh: caiff fod yn ddiamod neu'n ddarostyngedig i amodau (er enghraifft, amod sy'n gwneud taliad yn ofynnol mewn cysylltiad â phrofion ar ddeunydd);
English: (6) The operator of an authorised landfill site must keep a record of each taxable disposal in relation to which a discount is applied in respect of water present in material (a "water discount record").
Welsh: (6) Rhaid i weithredwr safle tirlenwi awdurdodedig gadw cofnod o bob gwarediad trethadwy y cymhwysir disgownt iddo mewn cysylltiad â d
English: the form in which a water discount record must be kept;
Welsh: ar ba ffurf y mae'n rhaid cadw cofnod disgownt d
English: the information that must be contained in it.
Welsh: yr wybodaeth y mae'n rhaid ei chynnwys ynddo.
English: (8) The record is to be treated for the purposes of TCMA as being a record required to be kept and preserved under section 38 (1) of TCMA for the purpose of demonstrating that the tax return that the operator is required to make, in respect of the accounting period in respect of which tax is chargeable on the disposal, is correct and complete.
Welsh: (8) Mae'r cofnod i'w drin at ddibenion DCRhT fel cofnod y mae'n ofynnol ei gadw a'i storio'n ddiogel o dan adran 38 (1) o DCRhT at ddiben dangos bod y ffurflen dreth y mae'n ofynnol i'r gweithredwr ei dychwelyd, mewn cysylltiad â'r cyfnod cyfrifyddu y mae treth i'w chodi ar y gwarediad mewn cysylltiad ag ef, yn gywir ac yn gyflawn.
English: (1) Where WRA calculates the taxable weight of the material in a taxable disposal, it must do so by -
Welsh: (1) Pan fo ACC yn cyfrifo pwysau trethadwy'r deunydd mewn gwarediad trethadwy, rhaid iddo wneud hynny -
English: determining the weight of the material in tonnes using any method it thinks appropriate, and
Welsh: drwy bennu pwysau'r deunydd mewn tunelli gan ddefnyddio unrhyw ddull sy'n briodol ym marn ACC, a
English: where there is approval under section 21 to apply a discount in relation to the disposal, applying the discount to the weight determined under paragraph (a), subject to the conditions of the approval (if any).
Welsh: pan fo cymeradwyaeth o dan adran 21 i gymhwyso disgownt mewn perthynas â'r gwarediad, drwy gymhwyso'r disgownt i'r pwysau a bennir o dan baragraff (a), yn ddarostyngedig i amodau'r gymeradwyaeth (os oes rhai).
English: (2) But if WRA is satisfied that a failure or breach mentioned in section 23 has occurred in relation to the taxable disposal, it may, in making its calculation, take the steps set out in that section in respect of the failure or breach.
Welsh: (2) Ond os yw wedi ei fodloni bod methiant neu doriad a grybwyllir yn adran 23 wedi digwydd mewn perthynas â'r gwarediad trethadwy, caiff ACC, wrth gyfrifo'r pwysau, gymryd y camau a nodir yn yr adran honno mewn cysylltiad â'r methiant neu'r toriad.
English: (3) The result is the taxable weight of the material in the taxable disposal.
Welsh: (3) Y canlyniad yw pwysau trethadwy'r deunydd yn y gwarediad trethadwy.
English: (1) This section applies where WRA calculates the taxable weight of the material in a taxable disposal.
Welsh: (1) Mae'r adran hon yn gymwys pan fo ACC yn cyfrifo pwysau trethadwy'r deunydd mewn gwarediad trethadwy.
English: (2) Where WRA is satisfied that the operator of the site at which a taxable disposal is made has failed to make a tax return in relation to the disposal, WRA may ignore section 22 (1) (b).
Welsh: (2) Pan fo ACC wedi ei fodloni bod gweithredwr y safle lle y gwneir gwarediad trethadwy wedi methu â dychwelyd ffurflen dreth mewn perthynas â'r gwarediad, caiff ACC anwybyddu adran 22 (1) (b).
English: (3) Where WRA is satisfied that the operator of the site at which a taxable disposal is made has failed to determine the weight of the material in the disposal in accordance with section 20, WRA may -
Welsh: (3) Pan fo ACC wedi ei fodloni bod gweithredwr y safle lle y gwneir gwarediad trethadwy wedi methu â phennu pwysau'r deunydd yn y gwarediad yn unol ag adran 20, caiff ACC -
English: ignore section 22 (1) (b), or
Welsh: anwybyddu adran 22 (1) (b), neu
English: reduce the discount to be applied under section 22 (1) (b) as it thinks appropriate.
Welsh: gostwng y disgownt sydd i'w gymhwyso o dan adran 22 (1) (b) fel y bo'n briodol yn ei farn.
English: (4) Where WRA is satisfied that the operator of the site at which a taxable disposal is made -
Welsh: (4) Pan fo ACC wedi ei fodloni -
English: has approval under section 21 to apply a discount in relation to the disposal, but
Welsh: bod gan weithredwr y safle lle y gwneir gwarediad trethadwy gymeradwyaeth o dan adran 21 i gymhwyso disgownt mewn perthynas â'r gwarediad, ond
English: is in breach of a condition of the approval,
Welsh: ei fod yn torri amod sydd ynghlwm â'r gymeradwyaeth,
English: WRA may take the steps set out in subsection (5).
Welsh: caiff ACC gymryd y camau a nodir yn is-adran (5).
English: (6) Where WRA is satisfied that there is no water discount record in respect of a taxable disposal, WRA may ignore section 22 (1) (b).
Welsh: (6) Pan fo ACC wedi ei fodloni nad oes cofnod disgownt d
English: (7) Where WRA is satisfied that the water discount record in respect of a taxable disposal does not meet a requirement specified under section 21 (7), WRA may -
Welsh: (7) Pan fo ACC wedi ei fodloni nad yw'r cofnod disgownt d
English: (a) ignore section 22 (1) (b), or
Welsh: (a) anwybyddu adran 22 (1) (b), neu
English: (b) reduce the discount to be applied under section 22 (1) (b) as it thinks appropriate.
Welsh: (b) gostwng y disgownt sydd i'w gymhwyso o dan adran 22 (1) (b) fel y bo'n briodol yn ei farn.
English: (8) In this section, "water discount record" has the meaning given by section 21 (6).
Welsh: (8) Yn yr adran hon, mae i "cofnod disgownt d
English: In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (g) (inserted by paragraph 62 of Schedule 23 to LTTA) insert -
Welsh: Yn adran 172 o DCRhT (penderfyniadau apeliadwy), yn is-adran (2), ar ôl paragraff (g) (a fewnosodir gan baragraff 62 o Atodlen 23 i DTTT) mewnosoder -
English: " (h) a decision relating to the method to be used by the operator of an authorised landfill site to determine the weight of material for the purposes of landfill disposals tax;."
Welsh: " (h) penderfyniad sy'n ymwneud â'r dull sydd i'w ddefnyddio gan weithredwr safle tirlenwi awdurdodedig i bennu pwysau deunydd at ddibenion treth gwarediadau tirlenwi;".
English: 25 Power to modify provision relating to taxable weight of material
Welsh: 25 Pŵer i addasu darpariaeth sy'n ymwneud â phwysau trethadwy deunydd
English: Regulations may add to, repeal or otherwise amend any provision in this Act relating to the taxable weight of the material in a taxable disposal made at an authorised landfill site (including provision relating to the application of a discount in respect of water present in the material).
Welsh: Caiff rheoliadau ychwanegu at unrhyw ddarpariaeth yn y Ddeddf hon sy'n ymwneud â phwysau trethadwy'r deunydd mewn gwarediad trethadwy a wneir ar safle tirlenwi awdurdodedig (gan gynnwys darpariaeth sy'n ymwneud â chymhwyso disgownt mewn cysylltiad â d
English: This Chapter provides relief from tax for certain taxable disposals.
Welsh: Mae'r Bennod hon yn darparu rhyddhad rhag treth ar gyfer gwarediadau trethadwy penodol.
English: This Chapter applies only to disposals made at authorised landfill sites.
Welsh: Nid yw'r Bennod hon ond yn gymwys i warediadau a wneir ar safleoedd tirlenwi awdurdodedig.
English: Tax is not chargeable in respect of a taxable disposal if it is relieved from tax.
Welsh: Nid yw'r dreth i'w chodi mewn cysylltiad â gwarediad trethadwy os yw wedi ei ryddhau rhag treth.
English: Relief from tax must be claimed in a tax return.
Welsh: Rhaid hawlio rhyddhad rhag treth ar ffurflen dreth.
English: (1) A taxable disposal is relieved from tax if it is a disposal of material consisting entirely of -
Welsh: (1) Mae gwarediad trethadwy wedi ei ryddhau rhag treth os yw'n warediad deunydd sy'n gyfan gwbl ar ffurf -
English: material within subsection (2) or (3), or
Welsh: deunydd o fewn is-adran (2) neu (3), neu
English: material within one of those subsections and material within subsection (4).
Welsh: deunydd o fewn un o'r is-adrannau hynny a deunydd o fewn is-adran (4).
English: (2) Material is within this subsection if it has been removed from the bed of any of the following (whether natural or artificial) -
Welsh: (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) -
English: a river, canal or other watercourse, or
Welsh: afon, camlas neu gwrs d
English: a dock, harbour or the approaches to a harbour.
Welsh: doc, harbwr neu gyffiniau harbwr.
English: (3) Material is within this subsection if -
Welsh: (3) Mae deunydd o fewn yr is-adran hon -
English: (a) it consists of naturally occurring mineral material, and
Welsh: (a) os yw'n ddeunydd mwynol sy'n bodoli'n naturiol, a
English: (b) it has been removed from the sea bed in the course of operations carried out for the purpose of obtaining materials such as sand or gravel.
Welsh: (b) os yw wedi ei dynnu o wely'r môr yng nghwrs gweithrediadau a gyflawnir at ddiben cael deunyddiau megis tywod neu raean.
English: (4) Material is within this subsection if -
Welsh: (4) Mae deunydd o fewn yr is-adran hon -
English: it is qualifying material,
Welsh: os yw'n ddeunydd cymwys,
English: it has been added to material within subsection (2) or (3) for the purpose of securing that that material is not in liquid form, and
Welsh: os ychwanegwyd ef at ddeunydd o fewn is-adran (2) neu (3) at ddiben sicrhau nad yw'r deunydd hwnnw ar ffurf hylif, ac
English: the amount of material that has been added is no greater than is necessary to achieve that purpose.
Welsh: os nad yw swm y deunydd a ychwanegwyd yn fwy na'r hyn sy'n angenrheidiol i gyflawni'r diben hwnnw.
English: (5) In this section, references to material being removed are to it being removed by dredging or in any other way.
Welsh: (5) Yn yr adran hon, mae cyfeiriadau at dynnu deunydd yn gyfeiriadau at ei dynnu drwy garthu neu mewn unrhyw fodd arall.
English: (1) A taxable disposal is relieved from tax if it is a disposal of material -
Welsh: (1) Mae gwarediad trethadwy wedi ei ryddhau rhag treth os yw'n warediad deunydd -
English: all of which results from mining operations (whether deep or open-cast) or from quarrying operations,
Welsh: sydd i gyd yn deillio o weithrediadau mwyngloddio (boed yn fwyngloddio dwfn neu'n fwyngloddio brig) neu o weithrediadau chwarela,
English: all of which is naturally occurring material extracted from the earth in the course of the operations, and
Welsh: sydd i gyd yn ddeunydd sy'n bodoli'n naturiol a echdynnwyd o'r ddaear yng nghwrs y gweithrediadau, ac
English: none of which has been subjected to, or results from, a process within subsection (2) carried out at any stage between the extraction and the disposal.
Welsh: nad oes dim ohono wedi bod yn destun proses o fewn is-adran (2) a gynhaliwyd ar unrhyw gam rhwng yr echdynnu a'r gwaredu, nac wedi deillio ohoni.
English: (2) A process is within this subsection if -
Welsh: (2) Mae proses o fewn yr is-adran hon os yw -
English: it is separate from the mining or quarrying operations, or
Welsh: ar wahân i'r gweithrediadau mwyngloddio neu chwarela, neu
English: it forms part of those operations and permanently alters the material's chemical composition.
Welsh: yn rhan o'r gweithrediadau hynny ac yn newid cyfansoddiad cemegol y deunydd yn barhaol.
English: (1) A taxable disposal is relieved from tax if -
Welsh: (1) Mae gwarediad trethadwy wedi ei ryddhau rhag treth os yw -
English: it is a disposal of material consisting entirely of qualifying material, and
Welsh: yn warediad deunydd sy'n ddeunydd cymwys i gyd, a
English: it forms part of restoration work carried out in accordance with an approval given by WRA.
Welsh: yn rhan o waith adfer a gyflawnir yn unol â chymeradwyaeth a roddir gan ACC.
English: (2) WRA may approve the carrying out of restoration work at an authorised landfill site only if -
Welsh: (2) Ni chaiff ACC gymeradwyo cyflawni gwaith adfer ar safle tirlenwi awdurdodedig onid yw -
English: the operator of the site applies in writing to WRA for the approval,
Welsh: gweithredwr y safle yn gwneud cais ysgrifenedig i ACC am y gymeradwyaeth,
English: the application is made before the restoration work begins, and
Welsh: y cais yn cael ei wneud cyn i'r gwaith adfer ddechrau, ac
English: WRA is satisfied that the work is required by a condition of an environmental permit or planning permission relating to the site.
Welsh: ACC wedi ei fodloni bod y gwaith yn ofynnol o dan un o amodau trwydded amgylcheddol neu ganiatâd cynllunio sy'n ymwneud â'r safle.
English: (3) An approval -
Welsh: (3) Caiff cymeradwyaeth -
English: may relate to all or part of the work described in the application for the approval;
Welsh: ymwneud â'r holl waith a ddisgrifir yn y cais am y gymeradwyaeth neu ran ohono;
English: may relate to work carried out before or after the approval is given (or both);
Welsh: ymwneud â gwaith a gyflawnwyd cyn i'r gymeradwyaeth gael ei rhoi neu a gyflawnir ar ôl hynny (neu'r ddau);
English: (c) may be unconditional or subject to conditions (for example, a condition requiring reports to WRA about the carrying out of the work).
Welsh: (c) bod yn ddiamod neu'n ddarostyngedig i amodau (er enghraifft, amod sy'n gwneud rhoi adroddiadau i ACC ynglŷn â chyflawni'r gwaith yn ofynnol).
English: (1) This section applies where the operator of an authorised landfill site has applied to WRA for approval for the carrying out of restoration work.
Welsh: (1) Mae'r adran hon yn gymwys pan fo gweithredwr safle tirlenwi awdurdodedig wedi gwneud cais i ACC am gymeradwyaeth i gyflawni gwaith adfer.
English: (2) WRA may by notice request further information from the operator for the purpose of deciding whether or on what terms to give approval.
Welsh: (2) Caiff ACC ofyn drwy hysbysiad am ragor o wybodaeth gan y gweithredwr at ddiben penderfynu a ddylid rhoi cymeradwyaeth ai peidio neu o dan ba delerau y dylid ei rhoi.
English: (3) Notice of a request for further information must -
Welsh: (3) Rhaid i hysbysiad am gais am ragor o wybodaeth -
English: be issued within the period of 30 days beginning with the day on which WRA receives the application for approval, and
Welsh: cael ei ddyroddi o fewn y cyfnod o 30 o ddiwrnodau sy'n dechrau â'r diwrnod y mae ACC yn cael y cais am gymeradwyaeth, a
English: specify the period within which the further information must be provided, which must be at least 30 days beginning with the day on which notice of the request is issued.
Welsh: pennu o fewn pa gyfnod y mae'n rhaid darparu'r wybodaeth bellach, y mae'n rhaid iddo fod yn 30 o ddiwrnodau o leiaf gan ddechrau â'r diwrnod y dyroddir hysbysiad am y cais.
English: (4) WRA must issue a notice to the operator of its decision on the application within the period of 30 days beginning -
Welsh: (4) Rhaid i ACC ddyroddi hysbysiad i'r gweithredwr am ei benderfyniad ar y cais am gymeradwyaeth o fewn y cyfnod o 30 o ddiwrnodau sy'n dechrau -
English: (a) if WRA does not request further information, with the day on which WRA receives the application for approval, or
Welsh: (a) os nad yw ACC yn gwneud cais am ragor o wybodaeth, â'r diwrnod y mae ACC yn cael y cais am gymeradwyaeth, neu
English: (b) if WRA requests further information, with the earlier of -
Welsh: (b) os yw ACC yn gwneud cais am ragor o wybodaeth, â'r cynharaf o'r canlynol -
English: the day on which WRA receives the information, and
Welsh: y diwrnod y mae ACC yn cael yr wybodaeth, a
English: the day on which the period for providing the information ends.
Welsh: y diwrnod y mae'r cyfnod ar gyfer darparu'r wybodaeth yn dod i ben.
English: (5) If WRA gives approval, the notice must set out the details of the approval.
Welsh: (5) Os yw ACC yn cymeradwyo'r cais, rhaid i'r hysbysiad nodi manylion y gymeradwyaeth.
English: (6) WRA and the operator of an authorised landfill site may agree to extend a period of time specified by or under this section.
Welsh: (6) Caiff ACC a gweithredwr safle tirlenwi awdurdodedig gytuno i ymestyn cyfnod a bennir gan yr adran hon neu oddi tani.
English: (7) If the period specified in subsection (4) (including any extension agreed under subsection (6 ends without WRA having issued a notice of its decision, WRA is to be treated as having approved the carrying out of restoration work as described in the application (including any of the work that was carried out between the time when the application was made and the time when that period ended).
Welsh: (7) Os yw'r cyfnod a bennir yn is-adran (4) (gan gynnwys unrhyw estyniad i'r cyfnod y cytunir iddo o dan is-adran (6 yn dod i ben heb i ACC fod wedi dyroddi hysbysiad am ei benderfyniad, mae ACC i'w drin fel pe bai wedi cymeradwyo cyflawni gwaith adfer fel y'i disgrifir yn y cais (gan gynnwys unrhyw ran o'r gwaith a gyflawnwyd rhwng yr adeg y gwnaed y cais a'r adeg y daeth y cyfnod hwnnw i ben).
English: This section applies where WRA has approved the carrying out of restoration work at an authorised landfill site.
Welsh: Mae'r adran hon yn gymwys pan fo ACC wedi cymeradwyo cyflawni gwaith adfer ar safle tirlenwi awdurdodedig.
English: The operator of the site may apply in writing to WRA for the variation of the approval; and section 30 applies to an application for a variation as it applies to an application for an approval.
Welsh: Caiff gweithredwr y safle wneud cais ysgrifenedig i ACC amrywio'r gymeradwyaeth; ac mae adran 30 yn gymwys i gais i amrywio fel y mae'n gymwys i gais am gymeradwyaeth.
English: WRA may vary the approval on its own initiative if satisfied that the variation is necessary to ensure that the approval relates only to restoration work required by a condition of an environmental permit or planning permission relating to the site.
Welsh: Caiff ACC amrywio'r gymeradwyaeth ar ei gymhelliad ei hun os yw wedi ei fodloni bod yr amrywiad yn angenrheidiol er mwyn sicrhau bod y gymeradwyaeth ond yn ymwneud â gwaith adfer sy'n ofynnol o dan un o amodau trwydded amgylcheddol neu ganiatâd cynllunio sy'n ymwneud â'r safle.
English: If WRA varies an approval on its own initiative, it must issue a notice setting out the details of the variation to the operator of the authorised landfill site.
Welsh: Os yw ACC yn amrywio cymeradwyaeth ar ei gymhelliad ei hun, rhaid iddo ddyroddi hysbysiad sy'n nodi manylion yr amrywiad i weithredwr y safle tirlenwi awdurdodedig.
English: (5) The variation of an approval does not affect the application of section 29 to restoration work carried out in accordance with the approval before it was varied.
Welsh: (5) Nid yw amrywio cymeradwyaeth yn effeithio ar gymhwysiad adran 29 i waith adfer a gyflawnwyd yn unol â'r gymeradwyaeth cyn ei hamrywio.
English: (1) A taxable disposal is relieved from tax if -
Welsh: (1) Mae gwarediad trethadwy wedi ei ryddhau rhag treth -
English: it is a disposal of material consisting entirely of qualifying material,
Welsh: os yw'n warediad deunydd sy'n ddeunydd cymwys i gyd,
English: it is made at an authorised landfill site (or part of such a site) that was used for open-cast mining operations or quarrying operations,
Welsh: os caiff ei wneud ar safle tirlenwi awdurdodedig (neu ar ran o safle o'r fath) a ddefnyddiwyd ar gyfer gweithrediadau mwyngloddio brig neu weithrediadau chwarela,
English: it is made in accordance with a condition of planning permission relating to the site which requires the site (or the part in question) to be wholly or partially refilled after those operations end, and
Welsh: os caiff ei wneud yn unol ag amod caniatâd cynllunio sy'n ymwneud â'r safle sy'n ei gwneud yn ofynnol i'r safle gael ei ail-lenwi (neu i'r rhan o dan sylw gael ei hail-lenwi) yn llwyr neu'n rhannol ar ôl i'r gweithrediadau hynny ddod i ben, a