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190.—(1) Os yw swm mewnbwn cynllun pensiwn aelod ar gyfer y cynllun hwn am gyfnod mewnbwn pensiwn yn fwy na swm y lwfans blynyddol ar gyfer y flwyddyn dreth y mae’r cyfnod mewnbwn pensiwn hwnnw yn diweddu ynddi, mae paragraff (2) yn gymwys mewn cysylltiad â’r aelod ar gyfer y flwyddyn dreth honno.
(2) Rhaid i’r rheolwr cynllun, ddim hwyrach na 6 Hydref ar ôl diwedd y flwyddyn dreth, ddarparu i’r aelod y cyfryw wybodaeth a ystyrir yn briodol gan y rheolwr cynllun i gynorthwyo’r aelod i drefnu taliad o’r tâl lwfans blynyddol am y flwyddyn dreth honno, ynghyd â’r wybodaeth sy’n ofynnol gan reoliad 14A o Reoliadau Cynlluniau Pensiwn (Darparu Gwybodaeth) 2006(1).
(3) Yn y rheoliad hwn—
mae i “cyfnod mewnbwn pensiwn” (“pension input period”) yr ystyr a roddir yn adran 238 (cyfnod mewnbwn pensiwn) o DC 2004(2);
mae i “swm mewnbwn cynllun pensiwn” (“pension scheme input amount”) yr ystyr a roddir yn adran 237B(2) (atebolrwydd gweinyddwr cynllun) o DC 2004(3).
O.S. 2006/567; mewnosodwyd rheoliad 14A gan reoliadau 2 ac 8 o O.S. 2011/1797. Fe’i diwygiwyd gan Ddeddf Trethu Pensiynau 2014 (p. 30), adran 1 ac Atodlen 1, paragraff 88.
Diwygiwyd adran 238 gan ddeddf Cyllid 2011 (p. 11), Atodlen 17, paragraff 16.
2004 p. 12; mewnosodwyd adran 237B gan Ddeddf Cyllid 2011 (p. 11), Atodlen 17, paragraff 15 ac fe’i diwygiwyd gan Ddeddf Cyllid 2013 (p. 29), Atodlen 46, paragraffau 119 a 129.
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