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Gorchymyn Cynllun Pensiwn y Diffoddwyr Tân (Cymru) 2007

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This is the original version (as it was originally made). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.

Cyfrifo symiau taliadau gwerth trosglwyddo

6.—(1) Yn ddarostyngedig i baragraff (3), mae swm y taliad gwerth trosglwyddo o'r cyfwerth arian parod gwarantedig i'w gyfrifo yn unol â chanllawiau a thablau a ddarperir gan Actiwari'r Cynllun i'w defnyddio ar y dyddiad gwarantu.

(2) Wrth baratoi'r tablau hynny, rhaid i Actiwari'r Cynllun ddefnyddio'r ffactorau y mae'n barnu eu bod yn briodol, gan roi sylw i adran 97 o Ddeddf 1993 a rheoliadau o dan y Ddeddf honno (p'un a yw'r taliad ar gyfer person a chanddo hawlogaeth i gael taliad gwerth trosglwyddo o'r cyfwerth arian parod gwarantedig o dan y Ddeddf honno ai peidio).

(3) Os yw'r swm a gyfrifir yn unol â pharagraff (1) yn llai na lleiafswm y gwerth trosglwyddo, mae swm y taliad gwerth trosglwyddo o'r cyfwerth arian parod gwarantedig i fod yn hafal, yn hytrach, i'r gwerth hwnnw.

(4) Ym mharagraff (3) ystyr “lleiafswm y gwerth trosglwyddo” (“the minimum transfer value”), mewn perthynas ag unrhyw berson, yw swm—

(a)unrhyw daliadau gwerth trosglwyddo sydd wedi'u gwneud i'r Cynllun ar gyfer y person hwnnw, a

(b)unrhyw gyfraniadau a dalwyd gan y person hwnnw o dan reol 3 o Ran 11.

(5) Os yw'r taliad gwerth trosglwyddo yn cael ei wneud o dan drefniadau trosglwyddo sector cyhoeddus, mae swm y taliad gwerth trosglwyddo i'w gyfrifo—

(a)yn unol â'r trefniadau hynny yn hytrach na pharagraffau (1) i (3), a

(b)drwy gyfeirio at y canllawiau a'r tablau a ddarperir gan actiwari'r Cynllun at ddibenion y paragraff hwn ac sy'n cael eu defnyddio ar y dyddiad a ddefnyddiwyd ar gyfer y cyfrifo.

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