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Gorchymyn Railtrack plc (Gwerth Ardrethol) (Cymru) 2000

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Nodyn Esboniadol

(Nid yw'r nodyn hwn yn rhan o'r Gorchymyn)

O ran yr hereditamentau annomestig sydd i'w dangos ar y rhestr ardrethu canolog i Gymru, caiff Cynulliad Cenedlaethol Cymru, o dan baragraff 3(2) o Atodlen 6 i Ddeddf Cyllid Llywodraeth Leol 1988, ddarparu, drwy orchymyn, na ddylid eu prisio ar gyfer ardrethu annomestig ar y sail a nodir ym mharagraffau 2 i 2C o'r Atodlen honno (hynny yw, drwy gyfeirio at y rhent y byddai tenant tybiedig yn ei dalu am hereditament ar sail flynyddol), ond caiff ddarparu y bydd gwerthoedd ardrethol yr hereditamentau hynny fel y'u pennir yn y gorchymyn neu fel y penderfynir arnynt yn unol â rheolau rhagnodedig.

Mae erthygl 4 o'r Gorchymyn hwn yn rhagnodi gwerth ardrethol yr hereditament a gynhwysir, yn rhinwedd Rheoliadau Rhestr Ardrethu Canolog (Cymru) 1999, yn y rhestr ganolog mewn perthynas â Railtrack plc, ar gyfer y blynyddoedd ariannol sy'n dechrau ar 1 Ebrill 2000 neu ar ôl hynny.

Mae erthygl 5 yn darparu ar gyfer y ffactor y mae'n rhaid cyfeirio ato wrth addasu'r gwerth hwnnw er mwyn penderfynu'r gwerth ardrethol ar gyfer y blynyddoedd ariannol sy'n dechrau ar 1 Ebrill 2001 neu ar ôl hynny ynglŷn â'r hereditament yr ystyrir bod Railtrack plc yn ei feddiannu.

Mae erthygl 6 o'r Gorchymyn hwn yn diddymu, yn ddarostyngedig i rai eithriadau, gydag effaith o 1 Ebrill 2000 ymlaen, Orchymyn y Rheilffyrdd (Gwerthoedd Ardrethol) 1994, a oedd (fel y'i diwygiwyd) yn gymwys mewn perthynas â'r blynyddoedd sy'n dechrau ar 1 Ebrill 1995 neu ar ôl hynny.

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