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Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017
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PENNOD 1Y DRETH SYDD I’W CHODI AR WAREDIADAU TRETHADWY
46Cyfrifo’r dreth sydd i’w chodi ar warediad trethadwy
(1)Mae’r adran hon yn gymwys i warediad trethadwy deunydd a wneir yn rhywle nad yw’n safle tirlenwi awdurdodedig, nac yn rhan o safle o’r fath.
(2)Mae swm y dreth sydd i’w godi ar y gwarediad i’w gyfrifo drwy luosi pwysau trethadwy’r deunydd mewn tunelli â’r gyfradd ar gyfer gwarediadau sydd heb eu hawdurdodi.
(3)Pwysau trethadwy’r deunydd yw pwysau’r deunydd fel y’i pennir gan ACC gan ddefnyddio unrhyw ddull y mae ACC o’r farn ei fod yn briodol.
(4)Y gyfradd ar gyfer gwarediadau sydd heb eu hawdurdodi yw’r gyfradd y dunnell a ragnodir at ddibenion is-adran (2) mewn rheoliadau.
(5)Caiff rheoliadau o dan is-adran (4) ragnodi cyfraddau gwahanol ar gyfer disgrifiadau gwahanol o ddeunydd.
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