- 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This is the original version (as it was originally enacted).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 wneud darpariaeth i’w gwneud yn ofynnol i reolwr safle tirlenwi awdurdodedig, neu ran o safle o’r fath, dalu’r dreth sydd i’w chodi ar warediadau trethadwy a wneir ar y safle neu’r rhan o dan sylw, ac mewn cysylltiad â hynny.
(2)Mewn perthynas â rheolwr safle tirlenwi awdurdodedig neu ran o safle o’r fath—
(a)mae’n berson, ac eithrio gweithredwr y safle, sy’n penderfynu, neu sydd â’r hawl i benderfynu, pa warediadau deunyddiau y caniateir eu gwneud ledled y safle neu’r rhan o dan sylw, ond
(b)nid yw’n cynnwys person sy’n penderfynu, neu sydd â’r hawl i benderfynu, pa warediadau a wneir dim ond oherwydd bod y person yn gyflogai neu’n asiant i berson arall.
(3)Caiff rheoliadau o dan yr adran hon wneud darpariaeth (ymysg pethau eraill)—
(a)sy’n ei gwneud yn ofynnol i ACC gael ei hysbysu os yw person yn dod, neu’n peidio â bod, yn rheolwr ar safle tirlenwi awdurdodedig neu ran o safle o’r fath;
(b)ynglŷn â’r amgylchiadau pan fo’n ofynnol i reolwr dalu treth;
(c)ar gyfer pennu swm y dreth y mae’n ofynnol i reolwr ei dalu;
(d)ynglŷn â’r berthynas rhwng gofyniad i reolwr dalu treth ac unrhyw rwymedigaeth ar weithredwr y safle tirlenwi awdurdodedig i dalu treth;
(e)ynglŷn â’r weithdrefn i’w gwneud yn ofynnol i reolwr dalu treth;
(f)ynglŷn â pha bryd y mae’n rhaid talu’r dreth;
(g)ynglŷn â dyletswyddau i gadw cofnodion a’u storio’n ddiogel;
(h)ar gyfer cosbau mewn cysylltiad â methiannau i gydymffurfio â’r rheoliadau;
(i)ar gyfer adolygiadau ac apelau.
(4)Caiff y rheoliadau ddiwygio neu gymhwyso (gydag addasiadau neu hebddynt) unrhyw ddeddfiad sy’n ymwneud â’r dreth.
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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