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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This is the original version (as it was originally made).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.
45. Ar ôl adran 181I(1) mewnosoder—
“Cymhwyso’r Bennod hon i symiau sy’n daladwy mewn cysylltiad â chredyd treth
181J.—(1) Mae’r Bennod hon yn gymwys i dalu ac adennill symiau sy’n ymwneud â chredydau treth—
(a)fel pe bai cyfeiriadau at swm o dreth ddatganoledig (gan gynnwys symiau o dreth gwarediadau tirlenwi) yn gyfeiriadau at swm sy’n daladwy mewn cysylltiad â chredyd treth,
(b)fel pe bai cyfeiriadau at log ar swm o dreth ddatganoledig yn gyfeiriadau at log ar swm sy’n daladwy mewn cysylltiad â chredyd treth, ac
(c)fel pe bai cyfeiriadau at dreth ddatganoledig yn cael ei chodi neu i’w chodi ar berson yn gyfeiriadau at swm sy’n daladwy gan berson mewn cysylltiad â chredyd treth.”
(1)
Mewnosodwyd Pennod 3A (gan gynnwys adran 181I) gan baragraff 63 o Atodlen 23 i DTTT.
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