2013 Rhif 570 (Cy.66)
Rheoliadau'r Dreth Gyngor (Gweinyddu a Gorfodi) (Diwygio Rhif 2) (Cymru) 2013
Gwnaed
Gosodwyd gerbron Cynulliad Cenedlaethol Cymru
Yn dod i rym yn unol â rheoliad 1
Mae Gweinidogion Cymru yn gwneud y Rheoliadau a ganlyn drwy arfer y pwerau a roddwyd iddynt gan adran 113(2) o Ddeddf Cyllid Llywodraeth Leol 19921, a pharagraff 15B o Atodlen 2 i'r Ddeddf honno, ac a roddwyd i'r Ysgrifennydd Gwladol gan adran 113(2) o'r Ddeddf honno, paragraff 6 o Atodlen 3 i'r Ddeddf honno, a pharagraffau 1 a 12 o Atodlen 4 i'r Ddeddf honno2 ac a freiniwyd bellach ynddynt hwy3.
Yn unol â pharagraff 15B(6) o Atodlen 2 i'r Ddeddf honno mae Comisiynwyr Cyllid a Thollau Ei Mawrhydi wedi cydsynio i'r Rheoliadau hyn gael eu gwneud.
Enwi, cychwyn a chymhwyso1
1
Enw'r Rheoliadau hyn yw Rheoliadau'r Dreth Gyngor (Gweinyddu a Gorfodi) (Diwygio Rhif 2) (Cymru) 2013. Yn ddarostyngedig i baragraff (3), daw'r Rheoliadau hyn i rym ar 1 Ebrill 2013.
2
Daw rheoliadau 3(c) i (e), 7 i 9 ac 11 i rym ar 29 Ebrill 2013.
3
Mae'r Rheoliadau hyn yn gymwys o ran Cymru.
Diwygio Rheoliadau'r Dreth Gyngor (Gweinyddu a Gorfodi) 1992
2
Mae Rheoliadau'r Dreth Gyngor (Gweinyddu a Gorfodi) 19924 wedi eu diwygio yn unol â rheoliadau 3 i 11.
3
Yn rheoliad 1 (enwi, cychwyn a dehongli)—
a
ar ôl y diffiniad o “business day” mewnosoder—
“council tax offence” has the same meaning as in the detection of fraud regulations;
b
ar ôl y diffiniad o “demand notice regulations” mewnosoder—
“detection of fraud regulations” means the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (Wales) Regulations 20135;
c
ar ddiwedd y diffiniad o “exempt dwelling”, hepgorer “and”;
d
ar ddiwedd y diffiniad o “managing agent” hepgorer “.” a mewnosoder “; and”;
e
ar ôl y diffiniad o “managing agent” mewnosoder—
“universal credit” means universal credit under Part 1 of the Welfare Reform Act 20126.
4
Ar ôl rheoliad 5 (gwybodaeth o ran marwolaethau) mewnosoder—
Purposes for which a Revenue and Customs official may supply information5A
The purposes prescribed under paragraph 15B(1) of Schedule 2 to the Act are—
a
making a council tax reduction scheme;
b
determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
c
preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence.
Purposes for which information supplied under paragraph 15B may be used5B
The purposes prescribed under paragraph 15B(3) of Schedule 2 to the Act are any purposes connected with—
a
making a council tax reduction scheme;
b
determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
c
preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence;
d
any proceedings before the Valuation Tribunal for Wales7 in connection with a reduction under a council tax reduction scheme.
Purposes for which information supplied under paragraph 15B may be supplied5C
The purposes prescribed under paragraph 15B(4) of Schedule 2 to the Act are—
a
making a council tax reduction scheme;
b
determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
c
preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence.
5
Ym mharagraff (2)(e)(i) o reoliad 27 (trethdalwyr ar y cyd) ar ôl “Schedule 3 to the Act” mewnosoder “or any of regulations 13, 14, 16 or 17 of the detection of fraud regulations”.
6
Yn rheoliad 29 (casglu arian am gosbau)—
a
ym mharagraff (1), ar ôl “Schedule 3 to the Act” mewnosoder “or any of regulations 13, 14, 16 or 17 of the detection of fraud regulations,”;
b
ym mharagraff (5), ar ôl “Schedule 3 to the Act” mewnosoder “, regulations 16(4) or 17(6) of the detection of fraud regulations”.
7
Yn rheoliad 32 (dehongli a chymhwyso Rhan VI), yn is-baragraff (iii) o'r diffiniad o “earnings” ym mharagraff (1), ar ôl “Social Security Acts” mewnosoder “or universal credit”.
8
Ym mharagraff (2)(b) o reoliad 52 (y berthynas rhwng rhwymedïau), ar ôl “income support” mewnosoder “, universal credit”.
9
Yn rheoliad 54 (atebolrwydd ar y cyd ac yn unigol: gorfodi)—
a
ym mharagraff (5)(d), ar ôl “income support” mewnosoder “or universal credit”;
b
ym mharagraff (6A), ar ôl “income support” mewnosoder “or universal credit”.
10
Ym mharagraff (1)(c) o reoliad 58 (atebolrwydd sy'n ddyledus ar adeg marwolaeth) ar ôl “Schedule 3 to the Act” mewnosoder “or any of regulations 13, 14, 16 or 17 of the detection of fraud regulations”.
11
Yn y ffurf a bennir yn Atodlen 3 (ffurf gorchymyn atafael enillion) yn is-baragraff (iii) o'r diffiniad o “earnings” ym mharagraff (1), ar ôl “Social Security Acts” mewnosoder “or universal credit”.
(Nid yw'r nodyn hwn yn rhan o'r Rheoliadau)