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Rheoliadau Deddfau Trethi Cymru (Diwygiadau Amrywiol) (Ymadael â’r UE) 2019

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RHAN 5Diwygio DCRhT

Diwygio DCRhT yn deillio o ymadawiad y Deyrnas Unedig â’r Undeb Ewropeaidd

5.—(1) Mae DCRhT wedi ei diwygio fel a ganlyn.

(2) Yn adran 4 (anghymhwyso rhag penodiad fel aelod anweithredol), hepgorer paragraff (c).

(3) Yn adran 65(4)(a) (cyfoethogi anghyfiawn: darpariaeth bellach), yn lle “ddeddfwriaeth yr UE” rhodder “ddeddfwriaeth uniongyrchol yr UE a ddargedwir”.

(4) Yn adran 67(11) (achosion pan na fo angen i ACC roi effaith i hawliad)—

(a)hepgorer y geiriau o “os yw’r dreth ddatganoledig” hyd at “yn groes i”;

(b)ym mharagraff (a), yn lle “y darpariaethau” rhodder “os yw’r dreth ddatganoledig a godir, yn yr amgylchiadau o dan sylw, yn groes i’r darpariaethau”;

(c)ar ôl paragraff (a), yn lle “neu” rhodder “a”;

(d)yn lle paragraff (b) rhodder—

“(b)os yw’r hawliau a roddir gan y darpariaethau hynny, ar yr adeg y codir y dreth, yn cael eu cydnabod ac ar gael mewn cyfraith ddomestig yn rhinwedd Deddf yr Undeb Ewropeaidd (Ymadael) 2018 (p. 16) neu unrhyw ddarpariaeth a wneir o dan y Ddeddf honno.”

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