techiaith/bydtermcymru-tm-en-cy huggingface dataset:
English: no other taxable disposals have been made at the site (or at the part in question) since those operations ended, apart from disposals that were relieved from tax under section 28 or this section.
Welsh: os na wnaed unrhyw warediadau trethadwy eraill ar y safle (neu ar y rhan o dan sylw) ers i'r gweithrediadau hynny ddod i ben, ar wahân i warediadau a oedd wedi eu rhyddhau rhag treth o dan adran 28 neu o dan yr adran hon.
English: (2) If the operations mentioned in subsection (1) (b) ended before the coming into force of this section, the reference in subsection (1) (d) to other taxable disposals includes disposals that were taxable disposals for the purposes of Part 3 of the Finance Act 1996 (c.
Welsh: (2) Os daeth y gwarediadau a grybwyllir yn is-adran (1) (b) i ben cyn i'r adran hon ddod i rym, mae'r cyfeiriad yn is-adran (1) (d) at warediadau trethadwy eraill yn cynnwys gwarediadau a oedd yn warediadau trethadwy at ddibenion Rhan 3 o Ddeddf Cyllid 1996 (p.
English: (3) If all open-cast mining operations and quarrying operations at the site ended before 1 October 1999, disposals of material at the site are not relieved from tax under this section unless the requirement mentioned in subsection (1) (c) was imposed on or before that date.
Welsh: (3) Os daeth yr holl weithrediadau mwyngloddio brig a'r holl weithrediadau chwarela ar y safle i ben cyn 1 Hydref 1999, nid yw'r gwarediadau deunydd ar y safle wedi eu rhyddhau rhag treth o dan yr adran hon oni bai bod y gofyniad a grybwyllir yn is-adran (1) (c) wedi ei osod ar y dyddiad hwnnw neu cyn hynny.
English: 33 Power to modify reliefs
Welsh: 33 Pŵer i addasu rhyddhadau
English: create an additional relief from tax,
Welsh: creu rhyddhad ychwanegol rhag treth,
English: modify an existing relief, or
Welsh: addasu rhyddhad presennol, neu
English: (2) The regulations may provide for a relief to apply subject to conditions (for example, a condition requiring WRA to be notified before a taxable disposal is made).
Welsh: (2) Caiff y rheoliadau ddarparu i ryddhad fod yn gymwys yn ddarostyngedig i amodau (er enghraifft, amod sy'n ei gwneud yn ofynnol hysbysu ACC cyn gwneud gwarediad trethadwy).
English: (1) WRA must keep a register of persons who carry out taxable operations.
Welsh: (1) Rhaid i ACC gadw cofrestr o bersonau sy'n cyflawni gweithrediadau trethadwy.
English: A person carries out taxable operations if the person is the operator of an authorised landfill site at which taxable disposals are made.
Welsh: Mae person yn cyflawni gweithrediadau trethadwy os yw'r person yn weithredwr safle tirlenwi awdurdodedig lle y gwneir gwarediadau trethadwy.
English: A person's entry in the register must contain the information specified in Schedule 2.
Welsh: Rhaid i gofnod person ar y gofrestr gynnwys yr wybodaeth a bennir yn Atodlen 2.
English: The register may contain any other information WRA thinks appropriate for the purposes of collecting and managing the tax.
Welsh: Caiff y gofrestr gynnwys unrhyw wybodaeth arall y mae ACC o'r farn ei bod yn briodol at ddibenion casglu a rheoli'r dreth.
English: WRA may publish information contained in the register.
Welsh: Caiff ACC gyhoeddi gwybodaeth sydd wedi ei chynnwys yn y gofrestr.
English: (1) A person who carries out taxable operations must be registered with WRA.
Welsh: (1) Rhaid i berson sy'n cyflawni gweithrediadau trethadwy fod wedi ei gofrestru gydag ACC.
English: (2) A person who intends to carry out taxable operations but is not registered -
Welsh: (2) Rhaid i berson sy'n bwriadu cyflawni gweithrediadau trethadwy ond nad yw wedi ei gofrestru -
English: must apply in writing to WRA to be registered, and
Welsh: gwneud cais ysgrifenedig i ACC i gael ei gofrestru, a
English: must do so at least 14 days before the day on which the person begins to carry out taxable operations.
Welsh: gwneud hynny o leiaf 14 o ddiwrnodau cyn y diwrnod y mae'r person yn dechrau cyflawni gweithrediadau trethadwy.
English: (3) WRA must register the person if satisfied that the application -
Welsh: (3) Rhaid i ACC gofrestru'r person os yw wedi ei fodloni bod y cais -
English: contains the information WRA requires to register the person, and
Welsh: yn cynnwys yr wybodaeth sy'n ofynnol gan ACC i gofrestru'r person, a
English: is in the form (if any) specified by WRA.
Welsh: ar y ffurf a bennir gan ACC (os o gwbl).
English: (4) WRA must issue a notice to the person of its decision on the application.
Welsh: (4) Rhaid i ACC ddyroddi hysbysiad i'r person am ei benderfyniad ar y cais.
English: (5) If WRA registers the person, the notice must set out the person's entry in the register.
Welsh: (5) Os yw ACC yn cofrestru'r person, rhaid i'r hysbysiad nodi cofnod y person yn y gofrestr.
English: A registered person must give WRA notice of any change of circumstances which causes the person's entry in the register to become inaccurate.
Welsh: Rhaid i berson cofrestredig roi hysbysiad i ACC am unrhyw newid mewn amgylchiadau sy'n peri i gofnod y person yn y gofrestr fod yn anghywir.
English: The notice must be given before the end of the period of 30 days beginning with the day on which the change occurs.
Welsh: Rhaid rhoi'r hysbysiad cyn diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau â'r diwrnod y mae'r newid yn digwydd.
English: A person who has provided information to WRA for a purpose relating to registration must give WRA notice if the person discovers an inaccuracy in any of the information.
Welsh: Rhaid i berson sydd wedi darparu gwybodaeth i ACC at ddiben sy'n ymwneud â chofrestru roi hysbysiad i ACC os yw'r person yn darganfod bod unrhyw ran o'r wybodaeth yn anghywir.
English: The notice must be given before the end of the period of 30 days beginning with the day on which the person discovers the inaccuracy.
Welsh: Rhaid rhoi'r hysbysiad cyn diwedd y cyfnod o 30 o ddiwrnodau sy'n ddechrau â'r diwrnod y mae'r person yn darganfod yr anghywirdeb.
English: If WRA is satisfied that information contained in the register is inaccurate, it may correct the register (whether or not the registered person to whom the information relates has given WRA notice of the inaccuracy).
Welsh: Os yw ACC wedi ei fodloni bod gwybodaeth sydd wedi ei chynnwys yn y gofrestr yn anghywir, caiff gywiro'r gofrestr (pa un a yw'r person cofrestredig y mae'r wybodaeth yn ymwneud ag ef wedi rhoi hysbysiad i ACC am yr anghywirdeb ai peidio).
English: If WRA corrects a person's entry in the register, it must issue a notice to the person setting out the corrected entry.
Welsh: Os yw ACC yn cywiro cofnod person yn y gofrestr, rhaid iddo ddyroddi hysbysiad i'r person yn nodi'r cofnod fel y'i cywirwyd.
English: (1) A registered person who ceases to carry out taxable operations must apply in writing to WRA for the cancellation of the person's registration.
Welsh: (1) Rhaid i berson cofrestredig sy'n peidio â chyflawni gweithrediadau trethadwy wneud cais ysgrifenedig i ACC i ganslo cofrestriad y person hwnnw.
English: The application must be made before the end of the period of 30 days beginning with the day on which the person ceases to carry out taxable operations.
Welsh: Rhaid gwneud y cais cyn diwedd y cyfnod o 30 o ddiwrnodau sy'n dechrau â'r diwrnod y mae'r person yn peidio â chyflawni gweithrediadau trethadwy.
English: WRA may cancel a person's registration if satisfied that the person has ceased to carry out taxable operations (whether or not the person has applied for the cancellation).
Welsh: Caiff ACC ganslo cofrestriad person os yw wedi ei fodloni bod y person wedi peidio â chyflawni gweithrediadau trethadwy (pa un a yw'r person wedi gwneud cais i ganslo'r cofrestriad ai peidio).
English: But WRA may not cancel the person's registration unless satisfied that all of the tax that the person is required to pay has been paid.
Welsh: Ond ni chaiff ACC ganslo cofrestriad y person oni bai ei fod wedi ei fodloni bod yr holl dreth y mae'n ofynnol i'r person ei thalu wedi ei thalu.
English: WRA may also cancel a person's registration if satisfied that the person has not carried out taxable operations and does not intend to do so.
Welsh: Caiff ACC hefyd ganslo cofrestriad person os yw wedi ei fodloni nad yw'r person wedi cyflawni gweithrediadau trethadwy ac nad yw'n bwriadu gwneud hynny.
English: If WRA cancels a person's registration, it must issue a notice of the cancellation to the person.
Welsh: Os yw ACC yn canslo cofrestriad person, rhaid iddo ddyroddi hysbysiad am y canslo i'r person.
English: In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (h) (inserted by section 24 of this Act) insert -
Welsh: Yn adran 172 o DCRhT (penderfyniadau apeliadwy), yn is-adran (2), ar ôl paragraff (h) (a fewnosodir gan adran 24 o'r Ddeddf hon) mewnosoder -
English: " (i) a decision relating to the registration of a person for the purposes of landfill disposals tax;."
Welsh: " (i) penderfyniad sy'n ymwneud â chofrestru person at ddibenion treth gwarediadau tirlenwi;".
English: (1) A person who carries out taxable operations must make a tax return to WRA in respect of each accounting period.
Welsh: (1) Rhaid i berson sy'n cyflawni gweithrediadau trethadwy ddychwelyd ffurflen dreth i ACC mewn cysylltiad â phob cyfnod cyfrifyddu.
English: (2) The tax return must contain -
Welsh: (2) Rhaid i'r ffurflen dreth gynnwys -
English: an assessment of the amount of tax chargeable on the person in respect of the accounting period (see section 41), and
Welsh: asesiad o swm y dreth sydd i'w godi ar y person mewn cysylltiad â'r cyfnod cyfrifyddu (gweler adran 41), a
English: a declaration by the person that the information contained in the return, and in any document that accompanies the return, is correct and complete to the best of the person's knowledge, or
Welsh: datganiad gan y person fod yr wybodaeth sydd wedi ei chynnwys ar y ffurflen dreth, a'r wybodaeth mewn unrhyw ddogfen sy'n mynd gyda'r ffurflen dreth, yn gywir ac yn gyflawn hyd eithaf gwybodaeth y person, neu
English: if the person authorises an agent to complete the return on the person's behalf, a certification by the agent that the person has made a declaration to that effect.
Welsh: os yw'r person yn awdurdodi asiant i lenwi a dychwelyd y ffurflen dreth ar ran y person, ardystiad gan yr asiant fod y person wedi gwneud datganiad i'r perwyl hwnnw.
English: (3) The tax return must be made on or before the filing date for the return.
Welsh: (3) Rhaid dychwelyd y ffurflen dreth ar ddyddiad ffeilio'r ffurflen dreth neu cyn hynny.
English: (4) The filing date for the return -
Welsh: (4) Dyddiad ffeilio'r ffurflen dreth -
English: is the last working day of the month that follows the month in which the accounting period ends, unless the filing date is varied under section 40;
Welsh: yw diwrnod gwaith olaf y mis sy'n dilyn y mis y daw'r cyfnod cyfrifyddu i ben ynddo, oni bai y caiff y dyddiad ffeilio ei amrywio o dan adran 40;
English: if the filing date is varied under section 40, is the date specified in the notice that makes the variation (and if more than one variation is made to the filing date, is the date specified in the notice that makes the last variation).
Welsh: os caiff y dyddiad ffeilio ei amrywio o dan adran 40, yw'r dyddiad a bennir yn yr hysbysiad sy'n gwneud yr amrywiad (ac os gwneir mwy nag un amrywiad i'r dyddiad ffeilio, yw'r dyddiad a bennir yn yr hysbysiad sy'n gwneud yr amrywiad diwethaf).
English: (5) The accounting periods in respect of which a person must make a tax return -
Welsh: (5) Y cyfnodau cyfrifyddu y mae'n rhaid i berson ddychwelyd ffurflen dreth mewn perthynas â hwy -
English: are the periods specified in subsections (6) and (7), unless those periods are varied under section 40;
Welsh: yw'r cyfnodau a bennir yn is-adrannau (6) a (7), oni bai y caiff y cyfnodau hynny eu hamrywio o dan adran 40;
English: if the periods specified in subsections (6) and (7) are varied under section 40, are the periods specified in the notice that makes the variation (and if more than one variation is made to the accounting periods, are the periods specified in the notice that makes the last variation).
Welsh: os caiff y cyfnodau a bennir yn is-adrannau (6) a (7) eu hamrywio o dan adran 40, yw'r cyfnodau a bennir yn yr hysbysiad sy'n gwneud yr amrywiad (ac os gwneir mwy nag un amrywiad i'r cyfnodau cyfrifyddu, yw'r cyfnodau a bennir yn yr hysbysiad sy'n gwneud yr amrywiad diwethaf).
English: (6) In the case of a person who is registered -
Welsh: (6) Yn achos person sy'n gofrestredig -
English: (a) the first accounting period is the period -
Welsh: (a) y cyfnod cyfrifyddu cyntaf yw'r cyfnod -
English: beginning with the day on which the person begins to carry out taxable operations (or, if later, the day on which the person becomes registered), and
Welsh: sy'n dechrau â'r diwrnod y mae'r person yn dechrau cyflawni gweithrediadau trethadwy (neu, os yw'n ddiweddarach, y diwrnod y daw'r person yn gofrestredig), a
English: ending with a day specified in a notice issued by WRA to the person;
Welsh: sy'n dod i ben â diwrnod a bennir mewn hysbysiad a ddyroddir gan ACC i'r person;
English: (b) the subsequent accounting periods are each subsequent period of 3 months in which the person carries out taxable operations.
Welsh: (b) y cyfnodau cyfrifyddu dilynol yw pob cyfnod dilynol o 3 mis y mae'r person yn cyflawni gweithrediadau trethadwy ynddo.
English: (7) In the case of a person who is not registered -
Welsh: (7) Yn achos person nad yw'n gofrestredig -
English: beginning with the day on which the person begins to carry out taxable operations, and
Welsh: sy'n dechrau â'r diwrnod y mae'r person yn dechrau cyflawni gweithrediadau trethadwy, a
English: ending with the end of the calendar quarter in which the person begins to do so (or, if sooner, the day before the day on which the person becomes registered);
Welsh: sy'n dod i ben â diwedd y chwarter calendr y mae'r person yn dechrau gwneud hynny (neu, os yw'n gynharach, y diwrnod cyn y diwrnod y daw'r person yn gofrestredig);
English: (b) the subsequent accounting periods are each subsequent calendar quarter in which the person carries out taxable operations (but if the person becomes registered before the end of a calendar quarter, the accounting period relating to that quarter ends with the day before the day on which the person becomes registered).
Welsh: (b) y cyfnodau cyfrifyddu dilynol yw pob chwarter calendr dilynol y mae'r person yn cyflawni gweithrediadau trethadwy ynddo (ond os daw'r person yn gofrestredig cyn diwedd chwarter calendr, daw'r cyfnod cyfrifyddu sy'n ymwneud â'r chwarter hwnnw i ben â'r diwrnod cyn y diwrnod y daw'r person yn gofrestredig).
English: (8) In this section, "calendar quarter" means a period of 3 months ending with 31 March, 30 June, 30 September or 31 December.
Welsh: (8) Yn yr adran hon, ystyr "chwarter calendr" yw cyfnod o 3 mis sy'n dod i ben â 31 Mawrth, 30 Mehefin, 30 Medi neu 31 Rhagfyr.
English: 40 Power to vary accounting period or filing date
Welsh: 40 Pŵer i amrywio cyfnod cyfrifyddu neu ddyddiad ffeilio
English: the duration of an accounting period;
Welsh: hyd cyfnod cyfrifyddu;
English: the filing date for a tax return.
Welsh: dyddiad ffeilio ffurflen dreth.
English: (2) A variation is made by issuing a notice to the person to whom it applies.
Welsh: (2) Gwneir amrywiad drwy ddyroddi hysbysiad i'r person y mae'r amrywiad yn gymwys iddo.
English: (3) The notice must set out the details of the variation.
Welsh: (3) Rhaid i'r hysbysiad nodi manylion yr amrywiad.
English: (4) WRA may issue a notice under this section either -
Welsh: (4) Caiff ACC ddyroddi hysbysiad o dan yr adran hon naill ai -
English: on the application of a person who carries out taxable operations or who intends to do so, or
Welsh: ar gais person sy'n cyflawni gweithrediadau trethadwy neu sy'n bwriadu gwneud hynny, neu
English: on its own initiative.
Welsh: ar ei gymhelliad ei hun.
English: An application for a variation must be made in writing.
Welsh: Rhaid i gais i amrywio gael ei gyflwyno mewn ysgrifen.
English: If WRA refuses an application for a variation, it must issue a notice of its decision to the person who made the application.
Welsh: Os yw ACC yn gwrthod cais i amrywio, rhaid iddo ddyroddi hysbysiad am ei benderfyniad i'r person a wnaeth y cais.
English: (1) Tax chargeable on a taxable disposal made at an authorised landfill site is chargeable in respect of the accounting period in which the disposal is made.
Welsh: (1) Mae'r dreth sydd i'w chodi ar warediad trethadwy a wneir ar safle tirlenwi awdurdodedig i'w chodi mewn cysylltiad â'r cyfnod cyfrifyddu y gwneir y gwarediad ynddo.
English: (2) But if the person who carries out taxable operations at the site issues a landfill invoice in respect of the disposal within the period of 14 days beginning with the day on which the disposal is made, the amount of tax chargeable on the disposal is chargeable in respect of the accounting period in which the invoice is issued (rather than the accounting period in which the disposal is made).
Welsh: (2) Ond os yw'r person sy'n cyflawni gweithrediadau trethadwy ar y safle yn dyroddi anfoneb dirlenwi mewn cysylltiad â'r gwarediad o fewn y cyfnod o 14 o ddiwrnodau sy'n dechrau â'r diwrnod y gwneir y gwarediad, mae swm y dreth sydd i'w godi ar y gwarediad i'w godi mewn cysylltiad â'r cyfnod cyfrifyddu y dyroddir yr anfoneb ynddo (yn hytrach na'r cyfnod cyfrifyddu y gwneir y gwarediad ynddo).
English: (3) Subsection (2) does not apply to the disposal if the person has given notice to WRA, before the landfill invoice is issued, that the person does not wish to take advantage of it.
Welsh: (3) Nid yw is-adran (2) yn gymwys i'r gwarediad os yw'r person wedi rhoi hysbysiad i ACC, cyn dyroddi'r anfoneb dirlenwi, nad yw'r person yn dymuno manteisio arni.
English: (4) The person may vary or withdraw the notice by giving a further notice to WRA.
Welsh: (4) Caiff y person amrywio'r hysbysiad, neu ei dynnu'n ôl, drwy roi hysbysiad pellach i ACC.
English: (5) A person who carries out taxable operations, or who intends to do so, may make an application in writing to WRA for subsection (2) to be applied -
Welsh: (5) Caiff person sy'n cyflawni gweithrediadau trethadwy, neu sy'n bwriadu gwneud hynny, wneud cais ysgrifenedig i ACC am gymhwyso is-adran (2) -
English: to all taxable disposals made at an authorised landfill site at which the person carries out taxable operations, or
Welsh: i'r holl warediadau trethadwy a wneir ar safle tirlenwi awdurdodedig y mae'r person yn cyflawni gweithrediadau trethadwy arno, neu
English: to a description of taxable disposals specified in the application, as if the reference to a period of 14 days were to a longer period.
Welsh: i ddisgrifiad o warediadau trethadwy a bennir yn y cais, fel pe bai'r cyfeiriad at gyfnod o 14 o ddiwrnodau yn gyfeiriad at gyfnod hwy.
English: (6) WRA must issue a notice to the person of its decision on the application; and if WRA grants the application, the notice must specify the longer period and the taxable disposals in relation to which the longer period is to be applied.
Welsh: (6) Rhaid i ACC ddyroddi hysbysiad i'r person am ei benderfyniad ar y cais; ac os yw ACC yn caniatáu'r cais, rhaid i'r hysbysiad bennu'r cyfnod hwy a'r gwarediadau trethadwy y mae'r cyfnod hwy i'w gymhwyso mewn perthynas â hwy.
English: (7) WRA may vary or withdraw the notice by issuing a further notice to the person.
Welsh: (7) Caiff ACC amrywio'r hysbysiad, neu ei dynnu'n ôl, drwy ddyroddi hysbysiad pellach i'r person.
English: (8) In this section, a "landfill invoice" means an invoice which -
Welsh: (8) Yn yr adran hon, ystyr "anfoneb dirlenwi" yw anfoneb -
English: is issued in respect of a taxable disposal, and
Welsh: a ddyroddir mewn cysylltiad â gwarediad trethadwy, a
English: contains the information specified in Schedule 3.
Welsh: sy'n cynnwys yr wybodaeth a bennir yn Atodlen 3.
English: (9) Regulations may amend Schedule 3.
Welsh: (9) Caiff rheoliadau ddiwygio Atodlen 3.
English: (1) A person who makes a tax return must pay the amount of tax stated in the return as the amount assessed to be chargeable on the person on or before the filing date for the return.
Welsh: (1) Rhaid i berson sy'n dychwelyd ffurflen dreth dalu'r swm o dreth a nodir ar y ffurflen dreth fel y swm yr aseswyd ei fod i'w godi ar y person ar ddiwrnod ffeilio'r ffurflen dreth neu cyn hynny.
English: (2) Where an amount of tax is assessed to be chargeable on the person as a result of an amendment made to the tax return under section 41 of TCMA (amendment of tax return by taxpayer), the person must pay the amount -
Welsh: (2) Pan asesir bod swm o dreth i'w godi ar y person o ganlyniad i ddiwygiad a wneir i'r ffurflen dreth o dan adran 41 o DCRhT (trethdalwr yn diwygio ffurflen dreth), rhaid i'r person dalu'r swm -
English: if the amendment is made on or before the filing date for the return, on or before the filing date, or
Welsh: os gwneir y diwygiad ar ddyddiad ffeilio'r ffurflen dreth neu cyn hynny, ar y dyddiad ffeilio neu cyn hynny, neu
English: if the amendment is made after the filing date for the return, on the day that the person gives notice of the amendment to WRA.
Welsh: os gwneir y diwygiad ar ôl dyddiad ffeilio'r ffurflen dreth, ar y diwrnod y mae'r person yn rhoi hysbysiad i ACC am y diwygiad.
English: (3) See the following provisions of TCMA for provision about the payment of amounts of tax in other circumstances -
Welsh: (3) Gweler y darpariaethau a ganlyn yn DCRhT am ddarpariaeth ynghylch talu symiau o dreth mewn amgylchiadau eraill -
English: section 42 (4A) (amount payable as a result of a correction made to a tax return by WRA);
Welsh: adran 42 (4A) (swm sy'n daladwy o ganlyniad i gywiriad a wneir i ffurflen dreth gan ACC);
English: section 45 (4) (amount payable as a result of an amendment made to a tax return during an enquiry);
Welsh: adran 45 (4) (swm sy'n daladwy o ganlyniad i ddiwygiad a wneir i ffurflen dreth yn ystod ymholiad);
English: section 50 (4) (amount payable as a result of an amendment made to a tax return on the completion of an enquiry);
Welsh: adran 50 (4) (swm sy'n daladwy o ganlyniad i ddiwygiad a wneir i ffurflen dreth ar ôl cwblhau ymholiad);
English: section 52 (5) (amount payable in accordance with a WRA determination); section 61 (2) (amount payable in accordance with a WRA assessment).
Welsh: adran 52 (5) (swm sy'n daladwy yn unol â dyfarniad ACC); adran 61 (2) (swm sy'n daladwy yn unol ag asesiad ACC).
English: (1) A person who carries out taxable operations must keep a record (a "landfill disposals tax summary") of -
Welsh: (1) Rhaid i berson sy'n cyflawni gweithrediadau trethadwy gadw cofnod (sef "crynodeb treth gwarediadau tirlenwi") o -
English: the amount of tax chargeable on the person, and
Welsh: swm y dreth sydd i'w godi ar y person, a
English: the tax paid by the person,
Welsh: y dreth a dalwyd gan y person,
English: in respect of each accounting period.
Welsh: mewn cysylltiad â phob cyfnod cyfrifyddu.
English: the form in which the landfill disposals tax summary must be kept, and
Welsh: ar ba ffurf y mae'n rhaid cadw'r crynodeb treth gwarediadau tirlenwi, a
English: (3) The landfill disposals tax summary 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 person is required to make in respect of the accounting period is correct and complete.
Welsh: (3) Mae'r crynodeb treth gwarediadau tirlenwi 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 person ei dychwelyd mewn cysylltiad â'r cyfnod cyfrifyddu yn gywir ac yn gyflawn.
English: Section 181B of TCMA (postponement requests) (inserted by paragraph 63 of Schedule 23 to LTTA) is amended as follows.
Welsh: Mae adran 181B o DCRhT (ceisiadau i ohirio) (a fewnosodir gan baragraff 63 o Atodlen 23 i DTTT) wedi ei diwygio fel a ganlyn.
English: omit the "and" after paragraph (a), and
Welsh: hepgorer yr "a" ar ôl paragraff (a), a
English: at the end of paragraph (b) insert ," and
Welsh: ar ddiwedd paragraff (b) mewnosoder ", ac