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- Original (As made) - English
- Original (As made) - Welsh
This is the original version (as it was originally made).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.
49.—(1) Mae’r rheoliad hwn yn gymwys mewn perthynas â phob blwyddyn gynllun pan fo cyfrif pensiwn ychwanegol ar agor, ac eithrio’r flwyddyn gynllun pan sefydlwyd y cyfrif.
(2) Rhaid i’r cyfrif bennu—
(a)y balans agoriadol o bensiwn ychwanegol ar gyfer y flwyddyn gynllun a’r addasiad mynegai DPC ar gyfer y balans agoriadol hwnnw;
(b)os yw’n gymwys, yr ychwanegiad oedran a ddyfarnwyd ar ddechrau’r flwyddyn gynllun.
(3) Ystyr “balans agoriadol” (“opening balance”) o bensiwn ychwanegol yw—
(a)yn achos y flwyddyn gynllun sy’n dilyn yn union ar ôl y flwyddyn gynllun y sefydlwyd y cyfrif pensiwn ychwanegol ynddi, swm y pensiwn ychwanegol fel y’i pennid yn y cyfrif ar ddiwedd y flwyddyn gynllun flaenorol; a
(b)yn achos unrhyw flwyddyn gynllun ddilynol, cyfanswm y symiau canlynol—
(i)balans agoriadol y pensiwn ychwanegol am y flwyddyn gynllun flaenorol,
(ii)yr addasiad mynegai DPC (os oes un) ar gyfer y balans agoriadol hwnnw,
(iii)os yw’n gymwys, yr ychwanegiad oedran a ddyfarnwyd ar ddechrau’r flwyddyn gynllun flaenorol, a
(iv)swm y pensiwn ychwanegol am y flwyddyn gynllun flaenorol fel y’i pennid ar ddiwedd y flwyddyn gynllun flaenorol.
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