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- Original (As enacted) - Welsh
Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Deddfau Trethi Cymru etc. (Pŵer i Addasu) 2022, Adran 1.
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.
(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—
treth dir y dreth stamp;
y dreth dirlenwi.
Gwybodaeth Cychwyn
I1A. 1 mewn grym ar 9.9.2022, gweler a. 9
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