- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)Caiff rheoliadau ychwanegu at unrhyw ddarpariaeth a wneir gan ddeddfiad sy’n ymwneud â’r dreth ynglŷn ag achosion pan fo person sydd wedi rhedeg busnes tirlenwi yn marw, yn mynd yn analluog neu’n dod yn destun gweithdrefn ansolfedd, ei diddymu neu ei diwygio fel arall.
(2)Caiff y rheoliadau wneud darpariaeth (ymysg pethau eraill)—
(a)ynglŷn â’r amgylchiadau pan fo person yn mynd yn analluog neu’n dod yn destun gweithdrefn ansolfedd, neu’n peidio â bod yn analluog neu’n destun gweithdrefn ansolfedd;
(b)ynglŷn â dyletswyddau, rhwymedigaethau a hawlogaethau sy’n ymwneud â’r dreth pan fo person wedi marw, wedi mynd yn analluog neu wedi dod yn destun gweithdrefn ansolfedd;
(c)sy’n gymwys pa un a yw unrhyw un arall yn rhedeg busnes tirlenwi person ar ôl i’r person farw, fynd yn analluog neu ddod yn destun gweithdrefn ansolfedd ai peidio.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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