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Deddf Deddfau Trethi Cymru etc. (Pŵer i Addasu) 2022

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This is the original version (as it was originally enacted).

1Pŵer i addasu Deddfau Trethi Cymru etc.

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(1)Caiff Gweinidogion Cymru, drwy reoliadau, addasu unrhyw un neu ragor o Ddeddfau Trethi Cymru a rheoliadau a wneir o dan unrhyw un neu ragor o’r Deddfau hynny os ydynt yn ystyried bod yr addasiadau’n angenrheidiol neu’n briodol at unrhyw un neu ragor o’r dibenion a ganlyn neu mewn cysylltiad ag unrhyw un neu ragor ohonynt—

(a)sicrhau na osodir treth gwarediadau tirlenwi neu dreth trafodiadau tir pan fyddai gwneud hynny yn anghydnaws ag unrhyw rwymedigaethau rhyngwladol;

(b)amddiffyn rhag osgoi trethi mewn perthynas â threth gwarediadau tirlenwi neu dreth trafodiadau tir;

(c)ymateb i newid i dreth ragflaenol sy’n effeithio, neu a allai effeithio, ar y symiau a delir i mewn i Gronfa Gyfunol Cymru o dan adran 118(1) o Ddeddf Llywodraeth Cymru 2006 (p. 32);

(d)ymateb i benderfyniad llys neu dribiwnlys sy’n effeithio, neu a allai effeithio, ar weithrediad unrhyw un neu ragor o Ddeddfau Trethi Cymru neu reoliadau a wneir o dan unrhyw un neu ragor o’r Deddfau hynny.

(2)Ond gweler adran 2(4), (5) a (6) (cyfyngiadau ar y pŵer).

(3)Yn y Ddeddf hon, ystyr “Deddfau Trethi Cymru” yw—

(a)Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6);

(b)Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1);

(c)Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3).

(4)Yn yr adran hon—

  • ystyr “rhwymedigaethau rhyngwladol” (“international obligations”) yw unrhyw rwymedigaethau rhyngwladol sydd gan y Deyrnas Unedig heblaw rhwymedigaethau i gadw at hawliau’r Confensiwn (o fewn yr ystyr a roddir i “the Convention rights” yn Neddf Hawliau Dynol 1998 (p. 42)) a’u gweithredu;

  • ystyr “treth ragflaenol” (“predecessor tax”) yw—

    (a)

    treth dir y dreth stamp;

    (b)

    y dreth dirlenwi.

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