Golwg cyfnod mewn amser fel yr oedd ar 01/04/2018.
Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017, Adran 79.
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)Mewn perthynas ag unrhyw bŵer i wneud rheoliadau o dan y Ddeddf hon—
(a)rhaid ei arfer drwy offeryn statudol, a
(b)mae’n cynnwys pŵer i wneud darpariaeth wahanol at ddibenion gwahanol.
(2)Ni chaniateir gwneud offeryn statudol sy’n cynnwys rheoliadau a wneir o dan unrhyw un neu ragor o’r darpariaethau a ganlyn oni bai bod drafft o’r offeryn wedi ei osod gerbron Cynulliad Cenedlaethol Cymru a’i gymeradwyo drwy benderfyniad ganddo—
(a)adran 5(4) (buddiannau esempt);
(b)adran 18(2) (cydnabyddiaeth drethadwy);
(c)adran 24(11) (trafodiadau eiddo preswyl cyfraddau uwch);
(d)adran 30(6) (rhyddhadau);
(e)adran 33(7) (cwmnïau);
(f)adran 34(6) (cynlluniau ymddiriedolaeth unedau);
(g)adran 35(1) (cwmnïau buddsoddi penagored);
(h)adran 36(8) (cynllun contractiol awdurdodedig cyfberchnogaeth);
(i)adran 41(2) (partneriaethau);
(j)adran 42(2) (ymddiriedolaethau);
(k)adran 46(10) (trothwyon ar gyfer trafodiadau hysbysadwy);
(l)adran 47(5) (dyddiad dechrau llog taliadau hwyr);
(m)adran 49(5) (dyddiad dechrau llog taliadau hwyr);
(n)adran 52(1) (y cyfnod y mae’n rhaid dychwelyd ffurflen dreth o’i fewn);
(o)adran 64(1) (rheoliadau ynghylch gohirio treth);
(p)adran 72(10) (eiddo preswyl);
(q)paragraff 7 o Atodlen 3 (trafodiadau esempt);
(r)paragraff 27(2) o Atodlen 6 (codi treth ar elfen rent lesoedd preswyl);
(s)paragraff 32 o’r Atodlen honno (cyfradd disgownt amser ar gyfer lesoedd);
(t)paragraff 36(1)(b) o’r Atodlen honno (swm penodedig o rent perthnasol);
(u)paragraff 37 o’r Atodlen honno (pŵer i ddiwygio neu ddiddymu paragraffau 34 i 36);
(v)paragraff 6(7) o Atodlen 13 (rhyddhad anheddau lluosog: y ganran isaf o dreth sydd i’w phriodoli i anheddau);
(w)paragraff 3 o Atodlen 17 (rhyddhad caffael: cyfran y dreth a ryddheir).
(3)Mae unrhyw offeryn statudol arall sy’n cynnwys rheoliadau a wneir o dan y Ddeddf hon (ac eithrio offeryn a grybwyllir yn is-adran (4)) yn ddarostyngedig i’w ddiddymu yn unol â phenderfyniad Cynulliad Cenedlaethol Cymru.
(4)Nid yw is-adran (3) yn gymwys i offeryn statudol sy’n cynnwys unrhyw un neu ragor o’r canlynol—
(a)rheoliadau a wneir o dan adran 24(1) neu baragraff 27(4) neu 28(1) o Atodlen 6 (rheoliadau ynghylch cyfraddau treth a bandiau treth);
(b)rheoliadau a wneir o dan adran 78 y mae is-adran (3) o’r adran honno yn gymwys iddynt.
Gwybodaeth Cychwyn
I1A. 79 mewn grym ar 25.5.2017, gweler a. 81(1)
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