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Nodiadau Esboniadol i Deddf Seilwaith (Cymru) 2024

Paragraff 2 – Digolledu am ddibrisiant: cyflwyniad a thermau allweddol

386.Mae’r paragraff hwn yn darparu bod paragraffau 3 i 9 yn gymwys pan fo digollediad am ddibrisiant o fwy na’r isafswm a bennir mewn rheoliadau yn dod yn daladwy.

387.Ystyr “digollediad am ddibrisiant” yn y paragraff hwn (a pharagraffau 3 i 10) yw digollediad sy’n daladwy mewn cysylltiad â cholled neu ddifrod sy’n ddibrisiant yng ngwerth buddiant mewn tir.

388.Mae’r paragraff hwn hefyd yn nodi diffiniadau eraill at ddibenion paragraffau 2 i 10.

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