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Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017

Newidiadau dros amser i: Adran 16

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Newidiadau i ddeddfwriaeth:

Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017, Adran 16. Help about Changes to Legislation

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Efallai na fydd deddfwriaeth ddiwygiedig sydd ar y safle hwn yn gwbl gyfoes. Ar hyn o bryd mae unrhyw newidiadau neu effeithiau hysbys a wnaed gan ddeddfwriaeth ddilynol wedi'u gwneud i destun y ddeddfwriaeth yr ydych yn edrych arni gan y tîm golygyddol. Gweler 'Cwestiynau Cyffredin' am fanylion ynglŷn â'r amserlenni ar gyfer nodi a chofnodi effeithiau newydd ar y safle hwn.

16Cymysgeddau cymwys o ddeunyddiauLL+C
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(1)Cymysgedd cymwys o ddeunyddiau yw cymysgedd y mae’r gofynion a ganlyn wedi eu bodloni mewn perthynas ag ef.

  • Gofyniad 1

    Mae’r cymysgedd ar ffurf—

    (a)

    un deunydd cymwys neu ragor, a

    (b)

    swm bychan o un deunydd anghymwys neu ragor sy’n atodol i’r deunyddiau cymwys.

  • Gofyniad 2

    Ceir—

    (a)

    os yw disgrifiad ysgrifenedig o’r cymysgedd yn ofynnol yn rhinwedd adran 34(1)(c)(ii) o Ddeddf Diogelu’r Amgylchedd 1990 (p. 43), ddisgrifiad ysgrifenedig o’r math sy’n ofynnol, neu

    (b)

    os nad yw disgrifiad ysgrifenedig o’r cymysgedd yn ofynnol yn rhinwedd yr adran honno, dystiolaeth arall,

    y gellir penderfynu ar ei sail bod gofyniad 1 wedi ei fodloni.

  • Gofyniad 3

    Nid yw’r deunyddiau anghymwys wedi eu cymysgu’n fwriadol â’r deunyddiau cymwys at ddibenion—

    (a)

    gwaredu, neu

    (b)

    materion sy’n ymwneud â pharatoi i waredu.

  • Gofyniad 4

    Nid yw’r deunyddiau anghymwys yn cynnwys unrhyw ddeunydd a ragnodir fel deunydd na chaniateir ei gynnwys mewn cymysgedd cymwys o ddeunyddiau.

  • Gofyniad 5

    Nid yw’r cymysgedd yn wastraff peryglus o fewn ystyr Cyfarwyddeb 2008/98/EC Senedd Ewrop a’r Cyngor ar wastraff dyddiedig 19 Tachwedd 2008.

  • Gofyniad 6

    Ni wnaed unrhyw drefniadau mewn cysylltiad â’r cymysgedd y mae osgoi atebolrwydd i’r dreth yn brif ddiben iddynt, neu’n un o’u prif ddibenion.

  • Gofyniad 7

    Os yw’r cymysgedd yn gyfan gwbl ar ffurf gronynnau mân, mae unrhyw ofyniad a ragnodir o dan adran 17(1) (naill ai mewn perthynas â chymysgeddau yn gyffredinol neu mewn perthynas â chymysgeddau o’r disgrifiad penodol hwnnw) wedi ei fodloni mewn cysylltiad â’r cymysgedd.

(2)At ddibenion gofyniad 1—

(a)rhaid ystyried pwysau a chyfaint y deunyddiau anghymwys wrth benderfynu a yw swm y deunyddiau hynny i’w drin fel swm bychan ai peidio;

(b)rhaid ystyried potensial y deunyddiau anghymwys i beri niwed wrth benderfynu a yw’r deunyddiau hynny i’w trin fel pe baent yn atodol i’r deunyddiau cymwys ai peidio.

(3)Caiff rheoliadau ddarparu nad yw swm o ddeunyddiau anghymwys i’w drin fel swm bychan at ddibenion gofyniad 1 os yw’n fwy na chanran ragnodedig o’r cymysgedd o ddeunyddiau (yn ôl pwysau neu gyfaint neu’r ddau).

(4)Caiff rheoliadau ddiwygio’r adran hon er mwyn—

(a)ychwanegu gofyniad pellach at is-adran (1),

(b)addasu gofyniad presennol,

(c)dileu gofyniad, neu

(d)gwneud darpariaeth bellach ynghylch materion y mae’n rhaid eu hystyried neu y caniateir eu hystyried at ddibenion penderfynu a yw gofyniad wedi ei fodloni, neu addasu neu ddileu darpariaeth bresennol ynghylch y materion hynny.

(5)Yn yr adran hon—

  • ystyr “deunydd anghymwys” (“non-qualifying material”) yw deunydd nad yw’n ddeunydd cymwys;

  • mae i “gronynnau mân” (“fines”) yr ystyr a roddir yn adran 17(6);

  • ystyr “rhagnodedig” (“prescribed”) yw wedi ei ragnodi mewn rheoliadau;

  • mae i “trefniant” (“arrangement”) yr ystyr a roddir yn adran 81B(3) o DCRhT.

Gwybodaeth Cychwyn

I1A. 16 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 97(2)

I2A. 16 mewn grym ar 1.4.2018 gan O.S. 2018/35, ergl. 3

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