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Gorchymyn Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Cychwyn Rhif 2) 2018

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Offerynnau Statudol Cymru

2018 Rhif 34 (Cy. 10) (C. 5)

Treth Trafodiadau Tir, Cymru

Gorchymyn Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Cychwyn Rhif 2) 2018

Gwnaed

11 Ionawr 2018

Mae Gweinidogion Cymru yn gwneud y Gorchymyn a ganlyn drwy arfer y pwerau a roddir iddynt gan adran 81(2) a (3) o Ddeddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017(1).

Enwi a dehongli

1.—(1Enw’r Gorchymyn hwn yw Gorchymyn Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Cychwyn Rhif 2) 2018.

(2Yn y Gorchymyn hwn, ystyr “y Ddeddf” (“the Act”) yw Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017.

Y darpariaethau sy’n dod i rym ar 25 Ionawr 2018

2.  Y dyddiad penodedig i’r darpariaethau a ganlyn o’r Ddeddf ddod i rym yw 25 Ionawr 2018—

(a)adran 76 (diwygiadau i DCRhT) i’r graddau y mae’n ymwneud â’r paragraffau yn Atodlen 23 y cyfeirir atynt ym mharagraff (b);

(b)yn Atodlen 23—

(i)paragraffau 35 i 38;

(ii)paragraffau 56 i 59;

(iii)paragraff 61;

(iv)paragraff 64; a

(v)paragraffau 68 i 70.

Y darpariaethau sy’n dod i rym ar 1 Ebrill 2018

3.  Daw unrhyw ddarpariaeth o’r Ddeddf, i’r graddau nad yw wedi ei chychwyn cyn 1 Ebrill 2018, i rym ar y dyddiad hwnnw.

Mark Drakeford

Ysgrifennydd y Cabinet dros Gyllid, un o Weinidogion Cymru

11 Ionawr 2018

NODYN ESBONIADOL

(Nid yw’r nodyn hwn yn rhan o’r Gorchymyn)

Y Gorchymyn hwn yw’r ail orchymyn cychwyn a wneir gan Weinidogion Cymru o dan Ddeddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (“y Ddeddf”).

Mae erthygl 2 o’r Gorchymyn hwn yn dwyn adran 76 o’r Ddeddf i rym ar 25 Ionawr 2018 i raddau cyfyngedig, ynghyd â darpariaethau penodol yn Atodlen 23 i’r Ddeddf. Mae’r darpariaethau hyn yn diwygio amryw o ddarpariaethau yn Rhannau 4 i 8 a 10 o Ddeddf Casglu a Rheoli Trethi (Cymru) 2016, a fydd hefyd yn dod i rym ar yr un dyddiad drwy orchymyn cychwyn ar wahân.

Mae erthygl 3 o’r Gorchymyn hwn yn cychwyn darpariaethau’r Ddeddf nad ydynt wedi eu cychwyn yn llawn cyn 1 Ebrill 2018 ar y dyddiad hwnnw.

NODYN AM Y GORCHMYNION CYCHWYN CYNHARACH

(Nid yw’r nodyn hwn yn rhan o’r Gorchymyn)

Mae’r darpariaethau a ganlyn o’r Ddeddf wedi eu dwyn i rym drwy orchymyn cychwyn a wnaed cyn dyddiad y Gorchymyn hwn:

Y DdarpariaethY Dyddiad CychwynRhif O.S.
Adran 9(6)18 Hydref 20172017/953 (Cy. 240) (C. 87)
Adran 24 (yn rhannol)18 Hydref 20172017/953 (Cy. 240) (C. 87)
Adran 2518 Hydref 20172017/953 (Cy. 240) (C. 87)
Adran 30(1) ac Atodlen 11 (yn rhannol)18 Hydref 20172017/953 (Cy. 240) (C. 87)
Adran 32(2) ac Atodlen 6 (yn rhannol)18 Hydref 20172017/953 (Cy. 240) (C. 87)
Adran 65(5), (6) a (7)(b)18 Hydref 20172017/953 (Cy. 240) (C. 87)
Adran 76 ac Atodlen 23 (yn rhannol)18 Hydref 20172017/953 (Cy. 240) (C. 87)

Gweler hefyd adran 81(1) o’r Ddeddf ar gyfer y darpariaethau a ddaeth i rym ar 25 Mai 2017 (y diwrnod drannoeth y diwrnod y cafodd y Ddeddf y Cydsyniad Brenhinol).

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