5 of Schedule 4 to the LTTA Act apply and returns must be made to WRA (It should be noted that the exchange rules in the LTTA differ from those in Finance Act 2003).
Deddf Gwasanaethau Cymdeithasol a Llesiant (Cymru) 2014 - y rheoliadau a'r cod ymarfer mewn perthynas â rhan 5 (Codi Ffioedd ac Asesiadau Ariannol) y Ddeddf