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Rheoliadau Cynllun Pensiwn y Diffoddwyr Tân (Cymru) (Darpariaethau Canlyniadol) 2015
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14.—(1) Mae’r rheoliad hwn yn gymwys i berson (P)—
(a)sy’n aelod o’r hen gynllun, pa un ai yn rhinwedd gwasanaeth pensiynadwy ar gyfer y cynllun hwnnw neu wasanaeth cynllun trosglwyddo tybiedig o dan baragraff 2 o Atodlen 7 i Ddeddf 2013 (cyswllt cyflog terfynol);
(b)sy’n aelod o’r cynllun newydd yn rhinwedd gwasanaeth pensiynadwy ar gyfer y cynllun newydd; ac
(c)sy’n cael yr hawl i daliad o bensiwn afiechyd haen isaf o dan reoliad 74 o Reoliadau Cynllun Pensiwn y Diffoddwyr Tân (Cymru) 2015.
(2) Mae adran 234 o Ddeddf Cyllid 2004(1) (trefniadau buddion diffiniedig) wedi ei haddasu o ran y modd y’i cymhwysir i P fel a bennir ym mharagraff (3).
(3) Wrth gyfrifo gwerth terfynol hawliau P o dan y cynllun newydd ar gyfer y cyfnod mewnbwn pensiwn pan gaiff P yr hawl i daliad o’r pensiwn afiechyd haen isaf, rhaid peidio â chyfrif fel rhan o’r gwerth terfynol yr elfen o’r pensiwn afiechyd haen isaf sy’n cynrychioli gwasanaeth pensiynadwy ar gyfer yr hen gynllun.
(1)
Diwygiwyd adran 234 gan adran 66 o Ddeddf Cyllid 2011 (p. 11) a pharagraffau 1, 10 a 17 o Atodlen 17 i’r Ddeddf honno.
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