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Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017

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This is the original version (as it was originally enacted).

29Defnyddio deunydd mewn gwaith adfer safle cymeradwy

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(1)Mae gwarediad trethadwy wedi ei ryddhau rhag treth os yw—

(a)yn warediad deunydd sy’n ddeunydd cymwys i gyd, a

(b)yn rhan o waith adfer a gyflawnir yn unol â chymeradwyaeth a roddir gan ACC.

(2)Ni chaiff ACC gymeradwyo cyflawni gwaith adfer ar safle tirlenwi awdurdodedig onid yw⁠—

(a)gweithredwr y safle yn gwneud cais ysgrifenedig i ACC am y gymeradwyaeth,

(b)y cais yn cael ei wneud cyn i’r gwaith adfer ddechrau, ac

(c)ACC wedi ei fodloni bod y gwaith yn ofynnol o dan un o amodau trwydded amgylcheddol neu ganiatâd cynllunio sy’n ymwneud â’r safle.

(3)Caiff cymeradwyaeth—

(a)ymwneud â’r holl waith a ddisgrifir yn y cais am y gymeradwyaeth neu ran ohono;

(b)ymwneud â gwaith a gyflawnwyd cyn i’r gymeradwyaeth gael ei rhoi neu a gyflawnir ar ôl hynny (neu’r ddau);

(c)bod yn ddiamod neu’n ddarostyngedig i amodau (er enghraifft, amod sy’n gwneud rhoi adroddiadau i ACC ynglŷn â chyflawni’r gwaith yn ofynnol).

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