techiaith/legislation-gov-uk_en-cy huggingface dataset:
cause the amount of tax chargeable on a taxable disposal to be greater than the amount that would otherwise be chargeable on the disposal, or
peri i swm y dreth sydd i'w godi ar warediad trethadwy fod yn fwy na'r swm a fyddai i'w godi ar y gwarediad fel arall, neu
cause tax to be chargeable where no tax would otherwise be chargeable.
peri i dreth fod i'w chodi pan na fyddai treth i'w chodi fel arall.
Any other statutory instrument containing regulations under this Act, other than one to which section 95 applies, may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the National Assembly for Wales.
Ni chaniateir gwneud unrhyw offeryn statudol arall sy'n cynnwys rheoliadau o dan y Ddeddf hon, ac eithrio un y mae adran 95 yn gymwys iddo, oni bai bod drafft o'r offeryn wedi ei osod gerbron Cynulliad Cenedlaethol Cymru a'i gymeradwyo ganddo drwy benderfyniad.
95 Regulations changing tax rates
95 Rheoliadau sy'n newid cyfraddau treth
This section applies to a statutory instrument containing only -
Mae'r adran hon yn gymwys i offeryn statudol nad yw ond yn cynnwys -
the second or subsequent regulations made under -
yr ail reoliadau neu reoliadau dilynol a wneir o dan -
section 14 (3) (standard rate of tax);
adran 14 (3) (cyfradd dreth safonol);
section 14 (6) (lower rate of tax);
adran 14 (6) (cyfradd dreth is);
section 46 (4) (unauthorised disposals rate of tax);
adran 46 (4) (cyfradd dreth gwarediadau sydd heb eu hawdurdodi);
regulations made under section 93 which make provision that the Welsh Ministers think appropriate for the purposes of, in connection with, or for giving full effect to, any provision contained in regulations within paragraph (a).
rheoliadau a wneir o dan adran 93 sy'n gwneud darpariaeth y mae Gweinidogion Cymru o'r farn ei bod yn briodol at ddibenion unrhyw ddarpariaeth sydd wedi ei chynnwys mewn rheoliadau o fewn paragraff (a), mewn cysylltiad â darpariaeth o'r fath, neu ar gyfer rhoi effaith lawn iddi.
The statutory instrument must be laid before the National Assembly for Wales.
Rhaid gosod yr offeryn statudol gerbron Cynulliad Cenedlaethol Cymru.
If the instrument is not approved by resolution of the National Assembly for Wales during the period of 28 days beginning with the day on which the instrument is made, the regulations cease to have effect at the end of that period.
Oni chymeradwyir yr offeryn drwy benderfyniad Cynulliad Cenedlaethol Cymru yn ystod y cyfnod o 28 o ddiwrnodau sy'n dechrau â'r diwrnod y gwneir yr offeryn, mae'r rheoliadau yn peidio â chael effaith ar ddiwedd y cyfnod hwnnw.
the National Assembly for Wales votes on a motion for a resolution to approve the instrument before the last day of that period, and
os yw Cynulliad Cenedlaethol Cymru yn pleidleisio ar gynnig am benderfyniad i gymeradwyo'r offeryn cyn diwrnod olaf y cyfnod hwnnw, a
the regulations cease to have effect at the end of the day on which the vote takes place.
maent yn peidio â chael effaith ar ddiwedd y diwrnod y cynhelir y bleidlais.
regulations cease to have effect by virtue of subsection (3) or (4),
os ydynt yn peidio â chael effaith yn rhinwedd is-adran (3) neu (4),
a taxable disposal was made at a time when the regulations were in force, and
os gwnaed gwarediad trethadwy ar adeg pan oeddent mewn grym, ac
the amount of tax chargeable on the disposal by virtue of the regulations is greater than the amount that would otherwise have been chargeable,
os yw swm y dreth sydd i'w godi ar y gwarediad yn rhinwedd y rheoliadau yn fwy na'r swm a fyddai wedi bod i'w godi fel arall,
the regulations are to be treated as never having had effect in relation to that disposal.
mae'r rheoliadau i'w trin fel pe na baent erioed wedi cael effaith mewn perthynas â'r gwarediad hwnnw.
In calculating the period of 28 days mentioned in subsections (3) and (4), no account is to be taken of any period during which the National Assembly for Wales is -
Wrth gyfrifo'r cyfnod o 28 o ddiwrnodau a grybwyllir yn is-adrannau (3) a (4), rhaid diystyru unrhyw gyfnod pan fo Cynulliad Cenedlaethol Cymru -
dissolved, or
wedi ei ddiddymu, neu
96 Interpretation
96 Dehongli
"land" (" tir ") includes land covered by water where the land is above the low water mark of ordinary spring tides;
y Ddeddf hon a rheoliadau a wneir oddi tani;
any other land where landfill disposals are made;
drwy dirlenwi, a
references to a disposal of material by way of landfill are to be interpreted in accordance with section 4;
mae cyfeiriadau at waredu deunydd drwy dirlenwi i'w dehongli yn unol ag adran 4;
references to a disposal of material as waste are to be interpreted in accordance with section 6 (and see also section 7);
mae cyfeiriadau at waredu deunydd fel gwastraff i'w dehongli yn unol ag adran 6 (a gweler adran 7 hefyd);
references to a specified landfill site activity are to be interpreted in accordance with section 8;
mae cyfeiriadau at weithgarwch safle tirlenwi penodedig i'w dehongli yn unol ag adran 8;
references to a person carrying out taxable operations are to be interpreted in accordance with section 34 (2).
mae cyfeiriadau at berson sy'n cyflawni gweithrediadau trethadwy i'w dehongli yn unol ag adran 34 (2).
For the purposes of this Act, an appeal is finally determined when -
At ddibenion y Ddeddf hon, mae apêl wedi ei dyfarnu'n derfynol -
it has been determined, and
pan fydd dyfarniad wedi ei roi, a
there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).
pan na fo unrhyw bosibilrwydd pellach o amrywio'r dyfarniad na'i roi o'r neilltu (gan ddiystyru unrhyw bŵer i roi caniatâd i apelio ar ôl yr amser a bennir ar gyfer dwyn apêl).
For the purposes of this Act, a description may be framed by reference to any matters or circumstances whatsoever.
At ddibenion y Ddeddf hon, gellir llunio disgrifiad drwy gyfeirio at unrhyw faterion neu amgylchiadau.
97 Coming into force
97 Dod i rym
Part 1 (overview) and this Part come into force on the day after the day on which this Act receives Royal Assent.
Daw Rhan 1 (trosolwg) a'r Rhan hon i rym ar y diwrnod ar ôl y diwrnod y mae'r Ddeddf hon yn cael y Cydsyniad Brenhinol.
An order under subsection (2) may appoint different days for different purposes.
Caiff gorchymyn o dan is-adran (2) bennu diwrnodau gwahanol at ddibenion gwahanol.
The short title of this Act is the Landfill Disposals Tax (Wales) Act 2017.
Enw byr y Ddeddf hon yw Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017.
(introduced by section 15)
(a gyflwynir gan adran 15)
SCHEDULE 1 QUALIFYING MATERIAL: SPECIFIED MATERIALS AND CONDITIONS
ATODLEN 1 DEUNYDD CYMWYS: DEUNYDDIAU PENODEDIG AC AMODAU
1 The Table sets out -
1 Mae'r Tabl yn nodi -
in the second column, the materials that are specified for the purposes of requirement 1 in section 15;
yn yr ail golofn, y deunyddiau sydd wedi eu pennu at ddibenion gofyniad 1 yn adran 15;
in the third column, the conditions (if any) that apply in respect of the materials for the purposes of requirement 2 in that section.
yn y drydedd golofn, yr amodau (os oes rhai) sy'n gymwys mewn perthynas â'r deunyddiau at ddibenion gofyniad 2 yn yr adran honno.
Group Materials Conditions
Grŵp Deunyddiau Amodau
1 Rocks and soil Naturally occurring
1 Creigiau a phridd Eu bod yn digwydd yn naturiol
2 Ceramic or concrete material
2 Deunydd cerameg neu goncrit
3 Minerals Processed or prepared
3 Mwynau Eu bod wedi eu prosesu neu eu paratoi
4 Furnace slags
4 Slag ffwrnais
5 Ash
5 Lludw
6 Low activity inorganic compounds
6 Cyfansoddion anorganig actifedd isel
The environmental permit relating to the site at which the material is disposed of authorises landfill disposals of non-hazardous waste only.
Bod y drwydded amgylcheddol sy'n ymwneud â'r safle y gwaredir y deunydd ynddo yn awdurdodi gwarediadau tirlenwi o wastraff nad yw'n beryglus yn unig.
The material is disposed of in a cell that does not contain any biodegradable waste.
Bod y deunydd yn cael ei waredu mewn cell nad yw'n cynnwys unrhyw wastraff bioddiraddadwy.
8 Calcium hydroxide and brine Disposed of in a brine cavity
8 Calsiwm hydrocsid a heli Ei fod wedi ei waredu mewn ceudod heli
2 The Table is to be interpreted in accordance with the following paragraphs of the Schedule.
2 Mae'r Tabl i'w ddehongli yn unol â'r paragraffau a ganlyn o'r Atodlen hon.
3 The material in Group 1 comprises only -
3 Y deunyddiau a ganlyn yn unig sydd yng Ngrŵp 1 -
rock;
creigiau;
clay;
clai;
sand;
tywod;
crushed stone;
malurion cerrig;
construction stone;
cerrig adeiladu;
stone from the demolition of buildings or structures;
cerrig o ddymchwel adeiladau neu strwythurau;
slate;
llechi;
sub-soil;
isbridd;
4 The material in Group 2 comprises only -
4 Y deunyddiau a ganlyn yn unig sydd yng Ngrŵp 2 -
ceramics, including bricks, bricks and mortar, tiles, clay ware, pottery, china and refractories;
cerameg, gan gynnwys brics, brics a morter, teils, nwyddau clai, crochenwaith, tseini a deunyddiau anhydrin;
5 The material in Group 2 does not include -
5 Nid yw'r deunyddiau sydd yng Ngrŵp 2 yn cynnwys -
glass fibre or glass-reinforced plastic;
ffeibr gwydr na phlastig a gyfnerthwyd â gwydr;
concrete plant washings.
golchion gweithfeydd concrit.
6 The material in Group 3 comprises only -
6 Y deunyddiau a ganlyn yn unig sydd yng Ngrŵp 3 -
clays, including moulding clays and clay absorbents (including Fuller's earth and bentonite);
clai, gan gynnwys clai mowldio ac amsugnyddion clai (gan gynnwys pridd pannwr a bentonit);
mineral absorbents;
amsugnyddion mwynol;
man-made mineral fibres, including glass fibres;
ffeibrau mwynol o waith dyn, gan gynnwys ffeibrau gwydr;
7 The material in Group 3 does not include -
7 Nid yw'r deunyddiau sydd yng Ngrŵp 3 yn cynnwys -
man-made mineral fibres made from -
ffeibrau mwynol o wneuthuriad dyn a wnaed o -
glass-reinforced plastic, or
plastig a gyfnerthwyd â gwydr, neu
8 The material in Group 4 comprises only -
8 Y deunyddiau a ganlyn yn unig sydd yng Ngrŵp 4 -
vitrified wastes and residues from the thermal processing of minerals where the wastes or residues are both fused and insoluble;
gwastraff a gweddillion gwydredig o brosesu mwynau yn thermol pan fo'r gwastraff neu'r gweddillion yn ymdoddedig ac yn anhydawdd;
slag from waste incineration.
slag o losgi gwastraff.
9 The material in Group 5 comprises only fly ash and bottom ash from -
9 Yr unig ddeunyddiau sydd yng Ngrŵp 5 yw lludw sy'n codi a lludw gwaelod -
wood or waste combustion, or
o hylosgi pren neu wastraff, neu
coal or petroleum coke combustion (including fly ash and bottom ash produced when coal or petroleum coke is burnt together with biomass).
o hylosgi glo neu olosg petrolewm (gan gynnwys lludw sy'n codi a lludw gwaelod a gynhyrchir pan gaiff glo neu olosg petrolewm ei hylosgi gyda biomas).
10 The material in Group 5 does not include fly ash from -
10 Nid yw'r deunyddiau sydd yng Ngrŵp 5 yn cynnwys lludw sy'n codi -
sewage sludge, or
o slwtsh carthion, neu
municipal, clinical or hazardous waste incinerators.
o losgyddion gwastraff trefol, gwastraff clinigol neu wastraff peryglus.
11 The material in Group 6 comprises only -
11 Y deunyddiau a ganlyn yn unig sydd yng Ngrŵp 6 -
calcium based reaction wastes from titanium dioxide production;
gwastraff adwaith seiliedig ar galsiwm, a'r gwastraff hwnnw'n deillio o gynhyrchu titaniwm deuocsid;
iron oxide;
haearn ocsid;
ferric hydroxide;
fferrig hydrocsid;
12 Group 7 includes calcium sulphate, gypsum and calcium sulphate based plasters but does not include plasterboard.
12 Mae Grŵp 7 yn cynnwys calsiwm sylffad, gypswm a phlastrau sy'n seiliedig ar galsiwm sylffad ond nid yw'n cynnwys bwrdd plastr.
13 In the third column of the Table, "non-hazardous waste" means waste that is not hazardous waste within the meaning of Directive 2008/98/EC of the European Parliament and of the Council of 18 November 2008 on waste.
13 Yn nhrydedd golofn y Tabl, ystyr "gwastraff nad yw'n beryglus" yw gwastraff nad yw'n wastraff peryglus o fewn ystyr Cyfarwyddeb 2008/98/EC Senedd Ewrop a'r Cyngor ar wastraff dyddiedig 18 Tachwedd 2008.
(introduced by section 34 (3
(a gyflwynir gan adran 34 (3
SCHEDULE 2 CONTENTS OF REGISTER
ATODLEN 2 YR HYN SYDD I'W GYNNWYS YN Y GOFRESTR
1 A person's entry in the register must contain the following information -
1 Rhaid i gofnod person yn y gofrestr gynnwys yr wybodaeth a ganlyn -
any trading name used by the person;
unrhyw enw masnachu a ddefnyddir gan y person;
a statement of whether the registered person is a body corporate, an individual, a partnership or an unincorporated body;
datganiad ynghylch pa un a yw'r person cofrestredig yn gorff corfforaethol, yn unigolyn, yn bartneriaeth neu'n gorff anghorfforedig;
the person's business address;
cyfeiriad busnes y person;
the address or description of each authorised landfill site of which the person is the operator;
cyfeiriad neu ddisgrifiad o bob safle tirlenwi awdurdodedig y mae'r person yn weithredwr arno;
Representative members of corporate groups: additional information about group
Aelodau cynrychiadol grwpiau corfforaethol: gwybodaeth ychwanegol am grŵp
2 If a registered person is the representative member of a group of bodies corporate designated under section 77, the person's entry in the register must include -
2 Os yw'r person cofrestredig yn aelod cynrychiadol grŵp o gyrff corfforaethol a ddynodir o dan adran 77, rhaid i gofnod y person yn y gofrestr gynnwys -
a statement of that fact;
datganiad o'r ffaith honno;
the name and business address of every other body corporate that is a member of the group;
enw a chyfeiriad busnes pob corff corfforaethol arall sy'n aelod o'r grŵp;
the address or description of each authorised landfill site of which any member of the group is the operator;
cyfeiriad neu ddisgrifiad o bob safle tirlenwi awdurdodedig y mae unrhyw aelod o'r grŵp yn weithredwr arno;
the name and business address of any body corporate or individual who is not a member of the group but who (either alone or in partnership) controls all of its members (see section 78).
enw a chyfeiriad busnes unrhyw gorff corfforaethol neu unigolyn nad yw'n aelod o'r grŵp ond sy'n rheoli (naill ai'n unigol neu mewn partneriaeth) ei holl aelodau (gweler adran 78).
Partnerships and unincorporated bodies: additional information about members
Partneriaethau a chyrff anghorfforedig: gwybodaeth ychwanegol am aelodau
3 Where a partnership or unincorporated body is registered in the name of the partnership or body, its entry in the register must include the name and address of each of its members.
3 Pan fo partneriaeth neu gorff anghorfforedig wedi ei chofrestru neu ei gofrestru yn enw'r bartneriaeth neu'r corff, rhaid i'r cofnod amdani neu amdano yn y gofrestr gynnwys enwau a chyfeiriadau pob un o'i aelodau.
4 For the purposes of this Schedule, the business address of a body corporate, partnership or unincorporated body is the address of its registered or principal office.
4 At ddibenion yr Atodlen hon, cyfeiriad busnes corff corfforaethol, partneriaeth neu gorff anghorfforedig yw cyfeiriad ei swyddfa gofrestredig, ei brif swyddfa neu ei phrif swyddfa.
(introduced by section 41 (8
(a gyflwynir gan adran 41 (8
SCHEDULE 3 CONTENTS OF LANDFILL INVOICE
ATODLEN 3 YR HYN SYDD I'W GYNNWYS AR ANFONEB DIRLENWI
1 A landfill invoice must contain the following information -
1 Rhaid i anfoneb dirlenwi gynnwys yr wybodaeth a ganlyn -
an identifying number;
rhif adnabod;
the date on which the invoice is issued;
dyddiad dyroddi'r anfoneb;
the name and address of the person issuing the invoice;
enw a chyfeiriad y person sy'n dyroddi'r anfoneb;
the date on which the taxable disposal is made;
dyddiad gwneud y gwarediad trethadwy;
a description of the material in the taxable disposal;
disgrifiad o'r deunydd yn y gwarediad trethadwy;
the rate of tax chargeable on the material in the taxable disposal;
cyfradd y dreth sydd i'w chodi ar y deunydd yn y gwarediad trethadwy;
the taxable weight of the material in the taxable disposal;
pwysau trethadwy'r deunydd yn y gwarediad trethadwy;
any discount applied under section 19 (3) in respect of water present in the material;
unrhyw ddisgownt a gymhwysir o dan adran 19 (3) mewn cysylltiad â dŵr sydd yn y deunydd;
any relief claimed in relation to the taxable disposal;
unrhyw ryddhad a hawlir mewn perthynas â'r gwarediad trethadwy;
the amount of tax chargeable on the taxable disposal;
swm y dreth sydd i'w godi ar y gwarediad trethadwy;
the total amount of consideration payable in respect of the invoice.
cyfanswm y gydnabyddiaeth sy'n daladwy mewn cysylltiad â'r anfoneb.
2 Where a landfill invoice is issued in respect of more than one taxable disposal, it must show, in respect of each taxable disposal, the information specified in paragraph 1 (f) to (l).
2 Pan ddyroddir anfoneb dirlenwi mewn cysylltiad â mwy nag un gwarediad trethadwy, rhaid iddi ddangos, mewn cysylltiad â phob gwarediad trethadwy, yr wybodaeth a bennir ym mharagraffau 1 (f) i (l).
(introduced by section 90)
(a gyflwynir gan adran 90)
SCHEDULE 4 MINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
ATODLEN 4 MÂN DDIWYGIADAU A DIWYGIADAU CANLYNIADOL I DDEDDF CASGLU A RHEOLI TRETHI (CYMRU) 2016
2 In section 39 (preservation of information etc.) (as amended by paragraph 7 of Schedule 23 to LTTA) -
2 Yn adran 39 (storio gwybodaeth etc. yn ddiogel) (fel y'i diwygir gan baragraff 7 o Atodlen 23 i DTTT) -
" (2) But this is subject to any requirement specified under section 21 (7) (water discount record) or 43 (2) (landfill disposals tax summary) of LDTA. "
" (2) Ond mae hyn yn ddarostyngedig i unrhyw ofyniad a bennir o dan adran 21 (7) (cofnod disgownt dŵr) neu 43 (2) (crynodeb treth gwarediadau tirlenwi) o DTGT. "
3 In section 40 (meaning of "filing date") (as amended by paragraph 9 of Schedule 23 to LTTA), for the words from ," in relation to" to the end substitute " -
3 Yn adran 40 (ystyr "dyddiad ffeilio") (fel y'i diwygir gan baragraff 9 o Atodlen 23 i DTTT), yn lle'r geiriau o "y "dyddiad ffeilio i'r diwedd rhodder " -
in relation to a tax return for land transaction tax, is the day by which the return is required to be made under LTTA;
ystyr "dyddiad ffeilio", mewn perthynas â ffurflen dreth ar gyfer treth trafodiadau tir, yw'r diwrnod erbyn pryd y mae'n ofynnol dychwelyd y ffurflen o dan DTTT;
in relation to a tax return for landfill disposals tax, has the meaning given by section 39 (4) of LDTA. "
mae i "dyddiad ffeilio", mewn perthynas â ffurflen dreth ar gyfer treth gwarediadau tirlenwi, yr ystyr a roddir gan adran 39 (4) o DTGT. "
4 In section 104 (carrying out inspections under section 103: further provision) -
4 Yn adran 104 (cynnal archwiliadau o dan adran 103: darpariaeth bellach) -
in subsection (1), after "103," insert "103A or 103B,";
yn is-adran (1), ar ôl "103," mewnosoder "103A neu 103B,";
in subsection (2), omit "business."
yn is-adran (2), hepgorer "busnes".
5 In section 105 (carrying out inspections under section 103: use of equipment and materials) -
5 Yn adran 105 (cynnal archwiliadau o dan adran 103: defnyddio offer a deunyddiau) -
in subsection (1), for "103 onto the business" substitute "103, 103A or 103B onto the";
yn is-adran (1) yn lle "103 i'r fangre busnes" rhodder "103, 103A neu 103B i'r fangre";
" (7) References in this section to a notice issued under section 103 (3) (b) (i) include a notice issued under that provision as applied by sections 103A (4) and 103B (5). "
" (7) Mae cyfeiriadau yn yr adran hon at hysbysiad a ddyroddir o dan adran 103 (3) (b) (i) yn cynnwys hysbysiad a ddyroddir o dan y ddarpariaeth honno fel y'i cymhwysir gan adrannau 103A (4) a 103B (5). "
6 In section 107 (producing authorisation to carry out inspections), after "103" insert ," 103A, 103B."
6 Yn adran 107 (dangos awdurdodiad i gynnal archwiliadau), ar ôl "103" mewnosoder ", 103A, 103B".
7 In section 108 (approval of tribunal for inspection) -
7 Yn adran 108 (cymeradwyaeth y tribiwnlys i archwilio mangre) -
in subsection (1) (a), after "103" insert ," 103A, 103B";
yn is-adran (1) (a), ar ôl "103" mewnosoder ", 103A, 103B";
in subsection (1) (b), after "103" insert ," 103A or 103B";
yn is-adran (1) (b), ar ôl "103" mewnosoder ", 103A neu 103B";
in subsection (2), after "103" insert ," 103A or 103B";
yn is-adran (2), ar ôl "103" mewnosoder ", 103A neu 103B";
in subsection (4), for the words from "103" to the end of paragraph (a) (but not including the "and" after that paragraph) substitute "103, 103A or 103B only if -
yn is-adran (4), yn lle'r geiriau o "103" i ddiwedd paragraff (a) (ond heb gynnwys y gair "a" ar ôl y paragraff hwnnw) rhodder " 103, 103A neu 103B -
" (a) it is satisfied that the applicable requirement is met, ";
onid yw'n fodlon bod y gofyniad cymwys wedi ei fodloni, ";
" (4A) The applicable requirement is -
" (4A) Y gofyniad cymwys yw -
in the case of an inspection of a person's business premises under section 103, that WRA has grounds for believing that the inspection of the premises is required for the purpose of checking the person's tax position;
yn achos archwiliad o fangre busnes person o dan adran 103, bod gan ACC sail dros gredu ei bod yn ofynnol archwilio'r fangre at ddiben gwirio sefyllfa dreth y person;
in the case of an inspection of a person's business premises under section 103A, that WRA has grounds for believing that the conditions set out in subsections (2) and (3) of that section are met;
yn achos archwiliad o fangre busnes person o dan adran 103A, bod gan ACC sail dros gredu bod yr amodau a nodir yn is-adrannau (2) a (3) o'r adran honno wedi eu bodloni;
8 In section 111 (interpretation of Chapter 4) -
8 Yn adran 111 (dehongli Pennod 4) -
" (2) For the purposes of the definition of "premises" in subsection (1) as it applies in relation to landfill disposals tax, "land" includes material (within the meaning of LDTA) that WRA has grounds for believing has been deposited on the surface of land or on a structure set into the surface, or under the surface of land. "
" (2) At ddibenion y diffiniad o "mangre" yn is-adran (1) fel y mae'n gymwys mewn perthynas â threth gwarediadau tirlenwi, mae "tir" yn cynnwys deunydd (o fewn ystyr DTGT) y mae gan ACC sail dros gredu ei fod wedi ei ddodi ar wyneb y tir neu ar strwythur sydd wedi ei osod yn y tir, neu o dan wyneb y tir. "
9 In section 118 (penalty for failure to make tax return on or before filing date) (as amended by paragraph 39 of Schedule 23 to LTTA) -
9 Yn adran 118 (cosb am fethu â dychwelyd ffurflen dreth ar y dyddiad ffeilio neu cyn hynny) (fel y'i diwygir gan baragraff 39 o Atodlen 23 i DTTT) -
the existing provision becomes subsection (1);
daw'r ddarpariaeth bresennol yn is-adran (1);
" (2) But see section 118A for an exception to the rule above. "
" (2) Ond gweler adran 118A am eithriad i'r rheol uchod. "
10 In section 121 (reduction in penalty for failure to make tax return: disclosure), in subsection (1), after "section 118," insert "118A,."
10 Yn adran 121 (gostwng cosb am fethu â dychwelyd ffurflen dreth: datgelu), yn is-adran (1), ar ôl "adran 118," mewnosoder "118A,".
11 In section 122 (penalty for failure to pay tax on time) (as substituted by paragraph 42 of Schedule 23 to LTTA) -
11 Yn adran 122 (cosb am fethu â thalu treth mewn pryd) (fel y'i hamnewidir gan baragraff 42 o Atodlen 23 i DTTT) -
" (2A) But see section 122ZA for an exception to the rule in subsection (1). ";
" (2A) Ond gweler adran 122ZA am eithriad i'r rheol yn is-adran (1). ";
in subsection (3), for "section 122A" substitute "sections 122ZA and 122A."
yn is-adran (3), yn lle "adran 122A" rhodder "adrannau 122ZA a 122A".
12 In section 122A (further penalties for continuing failure to pay devolved tax) (inserted by paragraph 42 of Schedule 23 to LTTA), in subsection (1), after "section 122" insert "or 122ZA."
12 Yn adran 122A (cosbau pellach am barhau i fethu â thalu treth ddatganoledig) (a fewnosodir gan baragraff 42 o Atodlen 23 i DTTT), yn is-adran (1), ar ôl "adran 122" mewnosoder "neu 122ZA".