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Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017

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This is the original version (as it was originally enacted).

14Cyfrifo’r dreth sydd i’w chodi ar warediad trethadwy
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(1)Mae’r adran hon yn gymwys i warediad trethadwy deunydd a wneir ar safle tirlenwi awdurdodedig.

(2)Mae swm y dreth sydd i’w godi ar y gwarediad i’w gyfrifo drwy luosi pwysau trethadwy’r deunydd mewn tunelli â’r gyfradd safonol.

(3)Y gyfradd safonol yw’r gyfradd y dunnell a ragnodir at ddibenion is-adran (2) mewn rheoliadau.

(4)Nid yw is-adran (2) yn gymwys i’r gwarediad os yw’r deunydd a waredir—

(a)yn gyfan gwbl ar ffurf un neu ragor o ddeunyddiau cymwys (gweler adran 15), neu

(b)yn gymysgedd cymwys o ddeunyddiau (gweler adran 16).

(5)Yn lle hynny, mae swm y dreth sydd i’w godi ar warediad o’r disgrifiad hwnnw i’w gyfrifo drwy luosi pwysau trethadwy’r deunydd mewn tunelli â’r gyfradd is.

(6)Y gyfradd is yw’r gyfradd y dunnell a ragnodir at ddibenion is-adran (5) mewn rheoliadau.

(7)Caiff rheoliadau o dan is-adran (3) neu (6) ragnodi cyfraddau gwahanol ar gyfer disgrifiadau gwahanol o ddeunydd.

(8)Gweler adran 18 am ddarpariaeth ynghylch sut y mae pwysau trethadwy’r deunydd mewn gwarediad trethadwy i’w gyfrifo.

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