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Rheoliadau Cymwysterau Cymru (Cosbau Ariannol) (Penderfynu ar Drosiant) 2019
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Penderfynu ar drosiant at ddibenion rheoliad 3
4.—(1) Pan fo’r flwyddyn fusnes flaenorol yn gyfnod o 12 mis, trosiant corff dyfarnu yw trosiant cymwys y corff am y flwyddyn fusnes flaenorol gyfan.
(2) Pan nad oedd y flwyddyn fusnes flaenorol yn hafal i 12 mis, y trosiant yw trosiant cymwys y corff dyfarnu am y flwyddyn fusnes honno wedi ei rannu â nifer y misoedd yn y flwyddyn fusnes honno ac wedi ei luosi â 12.
(3) Pan nad oedd blwyddyn fusnes flaenorol, y trosiant yw’r trosiant cymwys am y 12 mis sy’n dod i ben ar ddiwrnod olaf y mis cyn y mis y mae’r dyddiad hysbysu yn dod ynddo.
(4) Pan fo gan y corff dyfarnu, wrth gymhwyso paragraff (3), drosiant am gyfnod o lai na 12 mis, y trosiant yw’r trosiant cymwys yn y cyfnod hwnnw wedi ei rannu â nifer y misoedd yn y cyfnod hwnnw ac wedi ei luosi â 12.
(5) Yn y rheoliad hwn—
mae i “trosiant cymwys” yr ystyr a roddir yn rheoliad 5.
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