- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As made) - English
- Original (As made) - Welsh
Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018
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This is the original version (as it was originally made).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.
Dehongli’r Rhan hon
3. Yn y Rhan hon—
ystyr “cyfarwyddyd” (“direction”) yw cyfarwyddyd a ddyroddwyd gan ACC o dan reoliad 6 nas tynnwyd yn ôl;
ystyr “deunydd anghymwys” (“non-qualifying material”) yw deunydd nad yw’n ddeunydd cymwys;
ystyr “y ganran colled wrth danio” (“LOI percentage”) yw swm y deunydd anghymwys sydd wedi ei gynnwys mewn cymysgedd o ddeunyddiau sy’n gyfan gwbl ar ffurf gronynnau mân, fel y dangosir gan y ganran o fàs y gronynnau mân hynny a gollir wrth danio;
ystyr “yr hysbysiad ACC” (“the WRA notice”) yw hysbysiad a gyhoeddwyd gan ACC o dan adran 17(5) o DTGT nas tynnwyd yn ôl drwy hysbysiad cyhoeddedig dilynol;
ystyr “prawf colled wrth danio” (“LOI test”) yw prawf i ganfod canran colled wrth danio cymysgedd o ddeunyddiau sy’n gyfan gwbl ar ffurf gronynnau mân.
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