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Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017
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3Gwarediadau trethadwy
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(1)Gwneir gwarediad trethadwy pan fo’r holl amodau a ganlyn wedi eu bodloni.
(2)Amod 1 yw bod deunydd yn cael ei waredu drwy dirlenwi (gweler adran 4).
(3)Amod 2 yw naill ai—
(a)bod y tir lle y gwneir y gwarediad yn safle tirlenwi awdurdodedig, neu’n rhan o safle o’r fath (gweler adran 5(1)), neu
(b)bod trwydded amgylcheddol yn ofynnol ar gyfer y gwarediad (gweler adran 5(2)) ond nad yw’r tir lle y’i gwneir yn safle tirlenwi awdurdodedig, nac yn rhan o safle o’r fath.
(4)Amod 3 yw bod y gwarediad yn warediad o’r deunydd fel gwastraff (gweler adrannau 6 a 7).
(5)Amod 4 yw bod y gwarediad yn cael ei wneud yng Nghymru.
(6)Gweler hefyd adran 8 ar gyfer mathau o weithgarwch safle tirlenwi penodedig sydd i’w trin fel gwarediadau trethadwy (pa un a fodlonir yr amodau uchod ai peidio).
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