- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As made) - English
- Original (As made) - Welsh
Gorchymyn Ymgymerwyr Dŵ r (Gwerthoedd Ardrethol) (Cymru) 2000
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Ffactorau ailgyfrif
7.—(1) Os, mewn perthynas â dosbarth ar hereditamentau ac unrhyw flwyddyn, bydd y gwerth y gellir ei briodoli i “y” yn llai na'r hyn a gynhyrchir drwy gyfrif yn unol â'r fformwla—
Y102100
(“y trothwy uchaf”) ac yn fwy na'r hyn a gynhyrchir drwy gyfrif yn yn unol â'r fformwla—
Y98100
(“y trothwy isaf”), bydd y ffactor ailgyfrif cymwysadwy i'r dosbarth hwnnw—
(a)yn y flwyddyn gyntaf o'r fath yn 0, a
(b)yn ystod unrhyw flwyddyn ganlynol, yn ffigur hafal i'r ffactor ailgyfrif cymwysadwy yn unol â'r erthygl hon yn y flwyddyn flaenorol berthnasol.
(2) Os, mewn perthynas ag unrhyw flwyddyn, bydd y gwerth y gellir ei briodoli i “y” mewn perthynas â dosbarth ar hereditamentau yn hafal i'r trothwy uchaf neu'n fwy nag ef neu'n hafal i'r trothwy isaf neu'n is nag ef, bydd y ffactor ailgyfrif cymwysadwy i'r dosbarth hwnnw yn ystod y flwyddyn honno yn ffigur a gynhyrchir drwy gyfrif yn unol â'r fformwla—
Ty - Y1.5Y
(3) Mewn perthynas â dosbarth ar hereditamentau a blwyddyn sy'n dechrau ar ôl y blwyddyn y bydd paragraff (2) yn gymwys i'r dosbarth hwnnw yn gyntaf, bydd paragraff (1) yn gymwys fel pe rhoddid Z yn lle Y.
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