RHAN 1LL+CARDRETHU ANNOMESTIG

Lluosyddion ardrethu annomestigLL+C

11Cyfrifo lluosyddion ardrethu annomestig: darpariaeth atodolLL+C

(1)Mae Deddf 1988 wedi ei diwygio fel a ganlyn.

(2)Yn Atodlen 4ZA—

(a)ym mharagraff 1, yn lle paragraffau (a) a (b) rhodder “in accordance with the formula—

A multiplied by M over C

(b)ym mharagraff 2(1), yn lle paragraffau (a) a (b) rhodder “in accordance with the formula—

”;

(c)ym mharagraff 4(1), yn lle paragraffau (a) a (b) rhodder

“”;

(d)ym mharagraff 10, ar ôl is-baragraff (9) mewnosoder—

“(9A)In relation to Wales, “M is the non-domestic rating multiplier calculated under Schedule 7 as regards the hereditament for the financial year.”

(3)Yn Atodlen 4ZB—

(a)ym mharagraff 1(1), yn lle paragraffau (a) a (b) rhodder “in accordance with the formula—

A multiplied by M over C”;

(b)ym mharagraff 1(2)—

(i)ym mharagraff (a) yn lle “Secretary of State may by regulations provide that sub-paragraph (1)(a)” rhodder “appropriate national authority may by regulations provide that sub-paragraph (1)”;

(ii)hepgorer paragraff (b).

(c)ym mharagraff 3(6), yn lle paragraffau (a) a (b) rhodder—

“(a)in relation to England—

(i)whichever of B or D is prescribed for the purposes of the provision in question by the Treasury in regulations, or

(ii)for the purposes of a provision where there is no such prescription, B;

(b)in relation to Wales, the non-domestic rating multiplier calculated under Schedule 7 as regards the hereditament for the financial year.”

(4)Yn Atodlen 5A—

(a)ym mharagraff 1, yn lle paragraffau (a) a (b) rhodder “in accordance with the formula—

A multiplied by M over C”;

(b)ym mharagraff 2(4), yn lle paragraffau (a) a (b) rhodder “in accordance with the formula—

”;

(c)ym mharagraff 6(8), yn lle paragraffau (a) a (b) rhodder—

“(a)in relation to England—

(i)whichever of B or D is prescribed for the purposes of the provision in question by the Treasury in regulations, or

(ii)for the purposes of a provision where there is no such prescription, B;

(b)in relation to Wales, the non-domestic rating multiplier calculated under Schedule 7 as regards the hereditament for the financial year.”

Gwybodaeth Cychwyn

I1A. 11 mewn grym ar 1.4.2025, gweler a. 23(3)(a)