- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)Mae gwarediad trethadwy wedi ei ryddhau rhag treth os yw’n warediad deunydd—
(a)sydd i gyd yn deillio o weithrediadau mwyngloddio (boed yn fwyngloddio dwfn neu’n fwyngloddio brig) neu o weithrediadau chwarela,
(b)sydd i gyd yn ddeunydd sy’n bodoli’n naturiol a echdynnwyd o’r ddaear yng nghwrs y gweithrediadau, ac
(c)nad oes dim ohono wedi bod yn destun proses o fewn is-adran (2) a gynhaliwyd ar unrhyw gam rhwng yr echdynnu a’r gwaredu, nac wedi deillio ohoni.
(2)Mae proses o fewn yr is-adran hon os yw—
(a)ar wahân i’r gweithrediadau mwyngloddio neu chwarela, neu
(b)yn rhan o’r gweithrediadau hynny ac yn newid cyfansoddiad cemegol y deunydd yn barhaol.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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