- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)Mae’r adran hon yn gymwys i warediad trethadwy deunydd a wneir ar safle tirlenwi awdurdodedig.
(2)Mae swm y dreth sydd i’w godi ar y gwarediad i’w gyfrifo drwy luosi pwysau trethadwy’r deunydd mewn tunelli â’r gyfradd safonol.
(3)Y gyfradd safonol yw’r gyfradd y dunnell a ragnodir at ddibenion is-adran (2) mewn rheoliadau.
(4)Nid yw is-adran (2) yn gymwys i’r gwarediad os yw’r deunydd a waredir—
(a)yn gyfan gwbl ar ffurf un neu ragor o ddeunyddiau cymwys (gweler adran 15), neu
(b)yn gymysgedd cymwys o ddeunyddiau (gweler adran 16).
(5)Yn lle hynny, mae swm y dreth sydd i’w godi ar warediad o’r disgrifiad hwnnw i’w gyfrifo drwy luosi pwysau trethadwy’r deunydd mewn tunelli â’r gyfradd is.
(6)Y gyfradd is yw’r gyfradd y dunnell a ragnodir at ddibenion is-adran (5) mewn rheoliadau.
(7)Caiff rheoliadau o dan is-adran (3) neu (6) ragnodi cyfraddau gwahanol ar gyfer disgrifiadau gwahanol o ddeunydd.
(8)Gweler adran 18 am ddarpariaeth ynghylch sut y mae pwysau trethadwy’r deunydd mewn gwarediad trethadwy i’w gyfrifo.
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Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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