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This is the original version (as it was originally made). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
8. Yng Ngorchymyn y Dreth Gyngor (Anheddau Esempt) 1992(1)—
(a)Yn erthygl 2(5)—
(i)yn is-baragraff (a) ar ôl “spouse” mewnosoder “or civil partner”;
(ii)yn is-baragraff (i) ar ôl “marriage” mewnosoder “or civil partnership”;
(iii)yn is-baragraff (ii)—
(aa)ar ôl “marriage”, mewnosoder “and a relationship between two persons of the same sex living together as if they were civil partners is to be treated as a relationship by civil partnership;” a
(bb)ar y diwedd, dileër y gair “and”;
(iv)ar ôl is-baragraff (iii), mewnosoder—
“and
(v)the child of the civil partner of a person (here “A”) shall be treated as A’s child.”;
(b)Yn erthygl 3, yn y paragraff ynghylch Dosbarth N, yn is-baragraff (2)(a)(ii)—
(i)ar ôl “spouse” mewnosoder “, civil partner,”; a
(ii)yn lle “either”, rhodder “each”.
O.S. 1992/558, a ddiwygiwyd gan O.S. 1993/150 ac O.S. 1997/656; mae offerynnau diwygio eraill ond nid ydynt yn berthnasol.
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