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Rheoliadau Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (Rhyddhad Adfer Safle) (Diwygio) 2018
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2018 Rhif 1057 (Cy. 221)
Y Dreth Dirlenwi, Cymru
Rheoliadau Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (Rhyddhad Adfer Safle) (Diwygio) 2018
Gwnaed
10 Hydref 2018
Yn dod i rym yn unol â rheoliad 1(2)
Mae Gweinidogion Cymru yn gwneud y Rheoliadau a ganlyn drwy arfer y pŵer a roddir iddynt gan adran 33 o Ddeddf Treth Gwarediadau Tirlenwi (Cymru) 2017(1).
Gosodwyd drafft o’r Rheoliadau hyn gerbron Cynulliad Cenedlaethol Cymru ac fe’i cymeradwywyd ganddo drwy benderfyniad, yn unol ag adran 94(6) o’r Ddeddf honno.
Enwi a chychwyn
1.—(1) Enw’r Rheoliadau hyn yw Rheoliadau Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (Rhyddhad Adfer Safle) (Diwygio) 2018.
(2) Daw’r Rheoliadau hyn i rym drannoeth y diwrnod y’u gwneir.
Diwygio Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017
2. Yn adran 29(1) (defnyddio deunydd mewn gwaith adfer safle cymeradwy) o Ddeddf Treth Gwarediadau Tirlenwi (Cymru) 2017, yn lle paragraff (a) rhodder—
“(a)yn warediad deunydd—
(i)sy’n ddeunydd cymwys i gyd, neu
(ii)sy’n uwchbridd i gyd, a”.
Mark Drakeford
Ysgrifennydd y Cabinet dros Gyllid, un o Weinidogion Cymru
10 Hydref 2018
NODYN ESBONIADOL
(Nid yw’r nodyn hwn yn rhan o’r Rheoliadau)
Mae’r Rheoliadau hyn yn diwygio adran 29(1)(a) o Ddeddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3).
Mae’r diwygiad a wneir gan y Rheoliadau hyn yn galluogi i’r rhyddhad adfer safle gael ei gymhwyso i warediad deunydd sy’n uwchbridd i gyd. Bydd y diwygiad yn cael effaith mewn perthynas â gwarediadau trethadwy a wneir ar [y dyddiad y daw’r rheoliadau i rym] neu ar ôl hynny.
Lluniwyd asesiad effaith rheoleiddiol o’r costau a’r manteision sy’n debygol o ddeillio o gydymffurfio â’r Rheoliadau hyn. Gellir cael copi o’r asesiad oddi wrth: Trysorlys Cymru, Llywodraeth Cymru, Parc Cathays, Caerdydd, CF10 3NQ ac mae ar gael ar wefan Llywodraeth Cymru yn www.llyw.cymru.
(1)
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