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Rheoliadau Ardrethu Annomestig (Taliadau Gohiriedig) (Cymru) 2009

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Addasu Rheoliadau Ardrethu Annomestig (Hysbysiadau Galw am Dalu) (Cymru) 1993

4.—(1) Rhaid i Reoliadau Ardrethu Annomestig (Hysbysiadau Galw am Dalu) (Cymru) 1993(1) fod yn gymwys mewn perthynas â'r blynyddoedd ariannol sy'n cychwyn ar 1 Ebrill 2010 ac 1 Ebrill 2011 fel pe bai'r diffiniad o “the relevant year” yn rheoliad 2 (dehongli) wedi ei ddisodli gan y canlynol—

  • ““the relevant year”, in relation to a notice, means the financial year to which the demand for payment made by the notice relates; but where, pursuant to regulation 4 (the requirement for demand notices) of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 (as modified by the Non-Domestic Rating (Deferred Payments) (Wales) Regulations 2009), the notice relates to more than one chargeable financial year “the relevant year” means the financial year beginning on 1 April 2010 or 1 April 2011 (as the case may be);”.

(1)

O.S. 1993/252, y mae diwygiadau iddynt nad ydynt yn berthnasol i'r Rheoliadau hyn.

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