Diwygio Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf) 1997

2.   Ar ôl rheoliad 12A (Gwariant nad oes angen ei dynnu o gyfrif refeniw — gwariant at ddibenion cyfalaf ar eiddo yn y Cyfrif Refeniw Tai) o Reoliadau 1997 mewnosodir —

“Expenditure by a local authority in Wales not required to be charged to a revenue account — expenditure in respect of liabilities for retirement benefits

12B.— (1) Expenditure by a local authority in Wales in respect of liabilities for retirement benefits appropriated to a pension reserve in accordance with proper practices shall be expenditure falling within section 42(2).

(2) For the purposes of paragraph (1) “retirement benefits” means benefits payable pursuant to —

(a) the Local Government Pension Scheme Regulations 1997(1);

(b) the Local Government (Early Termination of Employment) (Discretionary Compensation) (England and Wales) Regulations 2000(2);

(c) the Firemen’s Pension Scheme Order 1992(3);

(d) the Police Pensions Regulations 1987(4)); and

(e) the Teachers (Compensation for Redundancy and Premature Retirement) Regulations 1997(5).

(f) any other regulations made under section 24 of the Superannuation Act 1972 (Compensation for loss of office, etc)(6)).”.

(1)

O.S. 1997/1612, a ddiwygiwyd gan O.S. 1998/1238, 1999/1212 a 3438, 2000/1164 a 3025, 2001/1481 a 3401 a 2002/206.

(2)

O.S. 2000/1410.

(3)

O.S. 1992/129.

(4)

O.S. 1987/257, a ddiwygiwyd gan O.S. 1988/1339, 1990/805, 1992/2349, 1994/641, 1996/867, 1998/577, 2000/843 a 1549 a 2001/3888.

(5)

O.S. 1997/311, a ddiwygiwyd gan O.S. 1998/2256 a 1999/608.

(6)

1972 p.11.