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Rheoliadau Cynlluniau Gostyngiadau’r Dreth Gyngor a Gofynion Rhagnodedig (Cymru) 2013

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32.—(1Rhaid i gynllun wneud darpariaeth mewn perthynas â’r dosbarthiadau o bersonau y cyfeirir atynt yn rheoliadau 22 a 23 (dosbarthiadau A a B).

(2Mae Atodlenni 1 i 5, sy’n cynnwys materion y mae’n rhaid eu cynnwys mewn cynllun mewn perthynas â’r dosbarthiadau hynny o bersonau, yn cael effaith.

(3At ddibenion y rheoliad hwn, mae’r darpariaethau ym mharagraff 33 o Atodlen 1 (parhad cyfnod gostyngiad estynedig) yn ofynion sylfaenol.

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