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(Nid yw'r nodyn hwn yn rhan o'r Rheoliadau)
Mae'r Rheoliadau hyn yn diwygio Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf) 1997 (“Rheoliadau 1997 ”) er mwyn ymdrin ag effeithiau cymhwyso safon gyfrifo newydd 'FRS 17' i awdurdodau lleol, ac mae'r safon yn ei gwneud yn ofynnol i rwymedigaethau yn y dyfodol ar gyfer budd-daliadau ymddeol gael eu cydnabod yng nghyfrifon yr awdurdodau lleol.
Mae adran 42 o Ddeddf Llywodraeth Leol a Thai 1989 yn darparu nad oes angen i wariant penodol awdurdod lleol gael ei dalu o gyfrif refeniw'r awdurdod. Mae'r Rheoliadau hyn, a wnaed o dan yr adran honno yn diwygio Rheoliadau 1997 drwy fewnosod rheoliad newydd sy'n darparu nad oes angen bod gwariant ar rwymedigaethau ar gyfer budd-daliadau ymddeol a neilltuodd awdurdod lleol i gronfa bensiwn fel y mae'n ofynnol gan arferion cyfrifo priodol yn cael ei dalu o gyfrif refeniw.
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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.
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