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Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017
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Newidiadau i ddeddfwriaeth:
Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017, Adran 41.
Changes to Legislation
Efallai na fydd deddfwriaeth ddiwygiedig sydd ar y safle hwn yn gwbl gyfoes. Ar hyn o bryd mae unrhyw newidiadau neu effeithiau hysbys a wnaed gan ddeddfwriaeth ddilynol wedi'u gwneud i destun y ddeddfwriaeth yr ydych yn edrych arni gan y tîm golygyddol. Gweler 'Cwestiynau Cyffredin' am fanylion ynglŷn â'r amserlenni ar gyfer nodi a chofnodi effeithiau newydd ar y safle hwn.
41Y dreth sydd i’w chodi mewn cysylltiad â chyfnod cyfrifydduLL+C
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(1)Mae’r dreth sydd i’w chodi ar warediad trethadwy a wneir ar safle tirlenwi awdurdodedig i’w chodi mewn cysylltiad â’r cyfnod cyfrifyddu y gwneir y gwarediad ynddo.
(2)Ond os yw’r person sy’n cyflawni gweithrediadau trethadwy ar y safle yn dyroddi anfoneb dirlenwi mewn cysylltiad â’r gwarediad o fewn y cyfnod o 14 o ddiwrnodau sy’n dechrau â’r diwrnod y gwneir y gwarediad, mae swm y dreth sydd i’w godi ar y gwarediad i’w godi mewn cysylltiad â’r cyfnod cyfrifyddu y dyroddir yr anfoneb ynddo (yn hytrach na’r cyfnod cyfrifyddu y gwneir y gwarediad ynddo).
(3)Nid yw is-adran (2) yn gymwys i’r gwarediad os yw’r person wedi rhoi hysbysiad i ACC, cyn dyroddi’r anfoneb dirlenwi, nad yw’r person yn dymuno manteisio arni.
(4)Caiff y person amrywio’r hysbysiad, neu ei dynnu’n ôl, drwy roi hysbysiad pellach i ACC.
(5)Caiff person sy’n cyflawni gweithrediadau trethadwy, neu sy’n bwriadu gwneud hynny, wneud cais ysgrifenedig i ACC am gymhwyso is-adran (2)—
(a)i’r holl warediadau trethadwy a wneir ar safle tirlenwi awdurdodedig y mae’r person yn cyflawni gweithrediadau trethadwy arno, neu
(b)i ddisgrifiad o warediadau trethadwy a bennir yn y cais,
fel pe bai’r cyfeiriad at gyfnod o 14 o ddiwrnodau yn gyfeiriad at gyfnod hwy.
(6)Rhaid i ACC ddyroddi hysbysiad i’r person am ei benderfyniad ar y cais; ac os yw ACC yn caniatáu’r cais, rhaid i’r hysbysiad bennu’r cyfnod hwy a’r gwarediadau trethadwy y mae’r cyfnod hwy i’w gymhwyso mewn perthynas â hwy.
(7)Caiff ACC amrywio’r hysbysiad, neu ei dynnu’n ôl, drwy ddyroddi hysbysiad pellach i’r person.
(8)Yn yr adran hon, ystyr “anfoneb dirlenwi” yw anfoneb—
(a)a ddyroddir mewn cysylltiad â gwarediad trethadwy, a
(b)sy’n cynnwys yr wybodaeth a bennir yn Atodlen 3.
(9)Caiff rheoliadau ddiwygio Atodlen 3.
Gwybodaeth Cychwyn
I1A. 41 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 97(2)
I2A. 41(1)-(8) mewn grym ar 1.4.2018 gan O.S. 2018/35, ergl. 3
I3A. 41(9) mewn grym ar 18.10.2017 gan O.S. 2017/955, ergl. 2(d)
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