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Rheoliadau'r Dreth Gyngor (Atebolrwydd Perchenogion) (Diwygio) (Cymru) 2004

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Cartrefi gofal preswyl

2.  Yn rheoliad 2 o Reoliadau'r Dreth Gyngor (Atebolrwydd Perchenogion) 1992(1), yn lle Dosbarth A rhodder—

Class A

(a)a care home within the meaning of the Care Standards Act 2000(2), in respect of which a person is registered in accordance with Part 2 of that Act;

(b)a building or part of a building in which residential accommodation is provided under section 21 of the National Assistance Act 1948(3)); or

(c)a hostel within the meaning given by paragraph 7 of Schedule 1(4) to the Act..

(1)

S.I. 1992/551.

(4)

Diwygiwyd paragraff 7 o Atodlen 1 gan Ddeddf Safonau Gofal 2000, gweler adran 116 a pharagraff 20 Atodlen 4 o'r Ddeddf honno. I weld y diffiniad o “hostel” gweler erthygl 6 o Orchymyn y Dreth Gyngor (Diystyru Gostyngiadau) 1992 (O.S. 1992/548) fel ag y'i hamnewidiwyd gan erthygl 4 o Orchymyn y Dreth Gyngor (Anheddau Taliadwy, Anheddau Esempt a Diystyru Gostyngiadau) (Diwygio) (Cymru) 2004 (O.S. 2004/2921 (Cy. 260)).

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