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Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Casglu a Rheoli Trethi (Cymru) 2016, Adran 192.
Efallai na fydd deddfwriaeth ddiwygiedig sydd ar y safle hwn yn gwbl gyfoes. Ar hyn o bryd mae unrhyw newidiadau neu effeithiau hysbys a wnaed gan ddeddfwriaeth ddilynol wedi'u gwneud i destun y ddeddfwriaeth yr ydych yn edrych arni gan y tîm golygyddol. Gweler 'Cwestiynau Cyffredin' am fanylion ynglŷn â'r amserlenni ar gyfer nodi a chofnodi effeithiau newydd ar y safle hwn.
(1)At ddibenion y Ddeddf hon, dyfernir yn derfynol ynghylch apêl neu atgyfeiriad—
(a)pan fo wedi ei dyfarnu neu ei ddyfarnu, a
(b)pan nad oes unrhyw bosibilrwydd pellach y caiff y dyfarniad ei amrywio neu ei roi o’r neilltu (gan ddiystyru unrhyw bŵer i roi caniatâd i apelio oddi allan i’r cyfnod).
(2)Yn y Ddeddf hon—
ystyr “awdurdod lleol” (“local authority”) yw—
cyngor sir neu gyngor bwrdeistref sirol yng Nghymru,
cyngor dosbarth neu gyngor sir yn Lloegr, un o gynghorau bwrdeistref Llundain, Cyngor Cyffredin Dinas Llundain neu Gyngor Ynysoedd Scilly,
cyngor a gyfansoddwyd o dan adran 2 o Ddeddf Llywodraeth Leol etc. (Yr Alban) 1994 (p. 39), neu
cyngor dosbarth yng Ngogledd Iwerddon;
ystyr “blwyddyn ariannol” (“financial year”) yw—
y cyfnod sy’n dechrau â sefydlu ACC ac sy’n dod i ben â 31 Mawrth y flwyddyn ganlynol, a
pob cyfnod dilynol o flwyddyn sy’n dod i ben â 31 Mawrth;
[F1ystyr “credyd treth” (“tax credit”) yw credyd treth o dan reoliadau a wneir o dan adran 54 o DTGT;]
ystyr “cyfnod treth” (“tax period”) yw cyfnod y codir treth ddatganoledig ar ei gyfer;
[F2ystyr “Deddfau Trethi Cymru” (“the Welsh Tax Acts”) yw—
ystyr “deddfiad” (“enactment”) yw deddfiad (pa bryd bynnag y’i deddfir neu y’i gwneir) sy’n un o’r canlynol neu sydd wedi ei gynnwys mewn un o’r canlynol—
Deddf Seneddol,
Deddf neu Fesur Cynulliad Cenedlaethol Cymru, neu
is-ddeddfwriaeth (o fewn yr ystyr a roddir i “subordinate legislation” yn Neddf Dehongli 1978 (p. 30)) a wnaed o dan—
Deddf Seneddol, neu
Deddf neu Fesur Cynulliad Cenedlaethol Cymru;
[F5“ystyr “DTGT” (“LDTA“) yw Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3);]
[F2ystyr “DTLlG” (“TCEA”) yw Deddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 2007 (p. 15);]
[F2ystyr “DTTT” (“LTTA”) yw Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 0);]
ystyr “ffurflen dreth” (“tax return”) yw ffurflen sy’n ymwneud â threth ddatganoledig;
ystyr “hysbysiad” (“notice”) yw hysbysiad ysgrifenedig;
ystyr “partneriaeth” (“partnership”) yw—
partneriaeth o fewn Deddf Bartneriaeth 1890 (p. 39),
partneriaeth gyfyngedig a gofrestrwyd o dan Ddeddf Partneriaethau Cyfyngedig 1907 (p. 24), neu
ffyrm neu endid tebyg ei gymeriad a ffurfiwyd o dan gyfraith gwlad neu diriogaeth y tu allan i’r Deyrnas Unedig;
[F2mae i “prynwr” (“buyer”) yr un ystyr ag yn DTTT;]
ystyr “setliad contract” (“contract settlement”) yw cytundeb a wneir mewn cysylltiad â rhwymedigaeth unrhyw berson i wneud taliad i ACC o dan unrhyw ddeddfiad;
[F2mae i “trafodiad tir” (“land transaction”) yr un ystyr ag yn DTTT;]
mae i “treth ddatganoledig” yr ystyr a roddir i “devolved tax” gan adran 116A(4) o Ddeddf Llywodraeth Cymru 2006 (p. 32);
ystyr “trethdalwr datganoledig” (“devolved taxpayer”) yw person sy’n agored i dalu treth ddatganoledig;
[F5“mae i “treth gwarediadau tirlenwi” (“landfill disposals tax”) yr un ystyr ag yn DTGT;]
ystyr “y tribiwnlys” (“the tribunal”) yw—
Tribiwnlys yr Haen Gyntaf, neu
pan bennir hynny gan neu o dan Reolau Gweithdrefn y Tribiwnlys, yr Uwch Dribiwnlys.
Diwygiadau Testunol
F1Geiriau yn a. 192(2) wedi eu mewnosod (1.4.2018) gan Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018 (O.S. 2018/101), rhl. 1(2), Atod. para. 47
F2Geiriau yn a. 192(2) wedi eu mewnosod (25.1.2018) gan Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (anaw 1), a. 81(2)(3), Atod. 23 para. 70; O.S. 2018/34, ergl. 2(b)(v)
F3Gair yn a. 192(2) wedi ei hepgor (25.1.2018) yn rhinwedd Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (anaw 3), a. 97(2), Atod. 4 para. 19(b)(i); O.S. 2018/35, ergl. 2(z)(iii)
F4Geiriau yn a. 192(2) wedi eu mewnosod (25.1.2018) gan Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (anaw 3), a. 97(2), Atod. 4 para. 19(b)(ii); O.S. 2018/35, ergl. 2(z)(iii)
F5Geiriau yn a. 192(2) wedi eu mewnosod (25.1.2018) gan Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (anaw 3), a. 97(2), Atod. 4 para. 19(a); O.S. 2018/35, ergl. 2(z)(iii)
Gwybodaeth Cychwyn
I1A. 192 mewn grym ar 26.4.2016, gweler a. 194(1)(c)
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