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Rheoliadau Rhestr Ardrethu Canolog (Cymru) 1999

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Nodyn Esboniadol

(Nid yw'r nodyn hwn yn rhan o'r Rheoliadau)

Gyda golwg ar sicrhau ardrethu canolog yn ei grynswth ar hereditamentau penodol, ceir gwneud rheoliadau o dan adran 53(1)o Ddeddf Cyllid Llywodraeth Leol 1988 sy'n dynodi person a rhagnodi, mewn perthynas â'r person hwnnw, un neu ragor o ddisgrifiadau o hereditamentau annomestig.

Mae Rheoliad 3 o'r Rheoliadau hyn yn dynodi'r personau a enwir yn yr Atodlen ac mae'n rhagnodi'r disgrifiadau o'r hereditamentau a ddangosir yn yr Atodlen gyferbyn ag enwau'r personau hynny.

Mae Rheoliad 4 yn ei gwneud yn ofynnol dangos enwau'r personau dynodedig a'r hereditamentau a leolir yng Nghymru, sydd o fewn y disgrifiadau rhagnodedig ac a feddiennir (neu, os nas meddiennir, a berchnogir) gan y personau hynny, ar unrhyw restr ardrethu annomestig canolog i Gymru a luniwyd ar 1 Ebrill 2000 neu ar ôl hynny.

Mae Rheoliad 5 yn ei gwneud yn ofynnol fod y rhestr yn dangos gwybodaeth benodol am y personau dynodedig a'r dyddiad pan fydd y gwerth ardrethol a ddangosir ar y rhestr yn dechrau bod yn weithredol.

Mae Rheoliad 6 yn diwygio Rheoliadau Ardrethu Annomestig (Rheilffyrdd, Telathrebu a Chamlesi) 1994 er mwyn eithrio Bwrdd Rheilffyrdd Prydeinig o ardrethu canolog.

Mae Rheoliad 7 yn diddymu Rheoliadau Rhestri Ardrethu Canolog 1994 mewn perthynas â Chymru o 1 Ebrill 2000 ymlaen gyda rhai eithriadau.

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