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- Original (As made) - Welsh
This is the original version (as it was originally made). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
12.—(1) Mae’r erthygl hon yn gymwys—
(a)i bob rhestr ardrethu annomestig leol (“rhestr”) ar wahân;
(b)i hereditamentau nad ydynt yn bodloni’r amodau yn erthygl 8 neu 9 (yr amodau gofal plant neu’r amodau swyddfa bost) yn unig; ac
(c)pan fo trethdalwr yn atebol i dalu ardrethi annomestig am fwy na dau hereditament a ddangosir am y diwrnod ar restr ac sy’n bodloni’r amodau yn erthygl 7 (amodau gwerth ardrethol) (“hereditamentau cymwys”).
(2) Swm E ar gyfer y ddau hereditament cymwys sydd â’r gwerthoedd tybiannol uchaf, fel a bennir yn unol â pharagraffau (4) i (6), yw’r swm a bennir yn erthygl 11(2), neu a gyfrifir yn unol â’r erthygl honno.
(3) Swm E ar gyfer unrhyw hereditamentau cymwys eraill yw 1.
(4) Gwerth tybiannol hereditament cymwys sydd â gwerth ardrethol o £6,000 neu lai, yw A.
(5) Cyfrifir gwerth tybiannol hereditament cymwys sydd â gwerth ardrethol o £6,001 neu fwy yn unol â’r fformiwla—
(6) A yw gwerth ardrethol yr hereditament cymwys.
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