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Rheoliadau'r Dreth Gyngor (Trefniadau Trosiannol) (Cymru) 2004
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3.—(1) Yn ddarostyngedig i baragraffau (2), (3), (4) a (5) mae bandiau prisio trosiannol sy'n gymwys i annedd i'w dynodi'n unol â rheoliad 4 ar gyfer y cyfnod trosiannol.
(2) Dim ond yn yr amgylchiadau canlynol y mae band prisio trosiannol i'w ddynodi mewn perthynas ag annedd:
(a)rhaid i'r annedd fod yn annedd oedd ar restr brisio ar neu ar gyfer 31 Mawrth 2005; a
(b)rhaid i'r annedd fod wedi codi nifer perthnasol o fandiau prisio, sef dau fand prisio neu fwy; ac
(c)bod y person sy'n atebol am dalu'r dreth gyngor ar yr annedd ar 31 Mawrth 2005 (neu, os oes mwy nag un person yn atebol, bod o leiaf un o'r personau hynny) hefyd yn atebol am dalu'r dreth gyngor ar yr annedd honno ar 1 Ebrill 2005 a'i fod yn atebol yn yr un modd ar ryw adeg neu adegau eraill yn ystod y cyfnod trosiannol.
(3) Nid yw band prisio trosiannol i fod yn gymwys i annedd yn ystod unrhyw gyfnod pan fo'r annedd yn dod o fewn dosbarth o anheddau a ragnodwyd naill ai gan reoliad 4 (Dosbarth A) neu gan reoliad 5 (Dosbarth B) o Reoliadau'r Dreth Gyngor (Dosbarthau Rhagnodedig o Anheddau) (Cymru) 1998(1).
(4) Os yw'r band prisio sy'n gymwys i annedd yn codi, fel canlyniad i newid y rhestr brisio yn ystod y cyfnod trosiannol, i fand sydd ddau neu fwy yn uwch na'r band prisio gwreiddiol yna, yn ddarostyngedig i baragraff (5), rhaid ymdrin â'r annedd fel pe bai wedi codi nifer perthnasol o fandiau prisio, sef dau neu fwy.
(5) Os yw annedd i'w thrin o dan baragraff (4) fel pe bai wedi codi nifer perthnasol o fandiau prisio, sef dau fand prisio neu fwy, dim ond o'r dyddiad y newidir y rhestr brisio yn unol â Rheoliadau 1993 neu y tybir y'i newidir felly y mae unrhyw fand prisio trosiannol a ddynodir mewn cysylltiad â'r annedd i fod yn gymwys:
(a)yn y flwyddyn drosiannol gyntaf, yn unol â rheoliad 4(3);
(b)yn yr ail flwyddyn drosiannol, yn unol â rheoliad 4(4);
(c)yn y drydedd flwyddyn drosiannol, yn unol â rheoliad 4(5).
(1)
O.S. 1998/105 fel y'i diwygir gan O.S. 2004/452 (Cy. 43).
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