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Gorchymyn Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Cychwyn Rhif 2) 2018
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- Wales Statutory Instruments
- 2018 No. 34 (Cy. 10) (C. 5)
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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.
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