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Deddf Deddfau Trethi Cymru etc. (Pŵer i Addasu) 2022

Statws

This is the original version (as it was originally enacted).

5Rheoliadau’n peidio â chael effaith: atodol

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(1)Mae’r adran hon yn gymwys pan fo rheoliadau’n peidio â chael effaith o ganlyniad i adran‍ 4(5) neu (6).

(2)Mae unrhyw atebolrwydd i dreth trafodiadau tir neu dreth gwarediadau tirlenwi, neu i swm uwch o’r naill neu’r llall o’r trethi hynny, na fyddai wedi codi oni bai am y rheoliadau i’w drin fel pe na bai erioed wedi codi.

(3)Mae unrhyw dynnu yn ôl hawlogaeth i gredyd treth (o fewn ystyr adran 96 o Ddeddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)), neu leihau hawlogaeth o’r fath, na fyddai wedi digwydd oni bai am y rheoliadau i’w drin fel pe na bai erioed wedi digwydd.

(4)Mae unrhyw atebolrwydd i gosb o dan unrhyw un neu ragor o Ddeddfau Trethi Cymru neu reoliadau a wneir o dan unrhyw un neu ragor o’r Deddfau hynny, neu i swm uwch o gosb o’r fath—

(a)a gododd cyn i’r rheoliadau beidio â chael effaith, ond

(b)na fyddai wedi codi oni bai am y rheoliadau,

i’w drin fel pe na bai erioed wedi codi.

(5)Nid yw’r ffaith bod y rheoliadau wedi peidio â chael effaith yn effeithio ar ddilysrwydd unrhyw beth a wnaed yn flaenorol o dan y rheoliadau neu drwy ddibynnu arnynt.

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