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Gorchymyn Ardrethu Annomestig (Rhyddhad Ardrethi i Fusnesau Bach) (Cymru) (Diwygio) 2007
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2007 Rhif 2438 (Cy.202)
ARDRETHU A PHRISIO, CYMRU
Gorchymyn Ardrethu Annomestig (Rhyddhad Ardrethi i Fusnesau Bach) (Cymru) (Diwygio) 2007
Wedi'i wneud
14 Awst 2007
Gosodwyd gerbron Cynulliad Cenedlaethol Cymru
17 Awst 2007
Yn dod i rym
7 Medi 2007
Mae Gweinidogion Cymru yn gwneud y Gorchymyn a ganlyn drwy arfer y pwerau a roddwyd i'r Ysgrifennydd Gwladol gan adrannau 43(4B)(b), 44(9) a 143(1) a (2) o Ddeddf Cyllid Llywodraeth Leol 1988(1) ac a freiniwyd bellach yng Ngweinidogion Cymru:
Enwi, cychwyn a chymhwyso
1.—(1) Enw'r Gorchymyn hwn yw Gorchymyn Ardrethu Annomestig (Rhyddhad Ardrethi i Fusnesau Bach) (Cymru) (Diwygio) 2007.
(2) Daw'r Gorchymyn hwn i rym ar 7 Medi 2007 ond bydd y diwygiad a osodir yn erthygl 2 yn effeithiol o 1 Ebrill 2007 ymlaen.
(3) Mae'r Gorchymyn hwn yn gymwys o ran Cymru.
Diwygio Gorchymyn Ardrethu Annomestig (Rhyddhad Ardrethi i Fusnesau Bach) (Cymru) 2006.
2. Yn y Gorchymyn Ardrethu Annomestig (Rhyddhad Ardrethi i Fusnesau Bach) (Cymru) 2006(2), yn Erthygl 2 (Dehongli), yn y diffiniad o “hereditament a eithrir” (“excepted hereditament”), hepgorer paragraff (dd).
Brian Gibbons
Y Gweinidog dros Gyfiawnder Cymdeithasol a Llywodraeth Leol
14 Awst 2007
Nodyn Esboniadol
(Nid yw'r nodyn hwn yn rhan o'r Rheoliadau)
Daw'r Gorchymyn hwn i rym ar 7 Medi 2007 ond bydd y diwygiad yn erthygl 2 yn effeithiol o 1 Ebrill 2007 ymlaen. Mae'r Gorchymyn yn gymwys i Gymru.
Mae erthygl 2 o'r Gorchymyn Ardrethu Annomestig (Rhyddhad Arderethi i Fusnesau Bach) (Cymru) 2006 (“Gorchymyn 2006”) yn diffinio hereditamentau a eithrir rhag y cynllun rhyddhad ardrethi i fusnesau bach a sefydlir gan y Gorchymyn hwnnw.
Mae'r Gorchymyn hwn yn diwygio'r diffiniad o hereditamentau a eithrir yn y Gorchymyn 2006 drwy ddileu'r cyfeiriad at eiddo hunan-ddarpar penodol.
(1)
1988 p.41. Cafodd y pwerau hyn eu datganoli, o ran Cymru, i Gynulliad Cenedlaethol Cymru gan Orchymyn Cynulliad Cenedlaethol Cymru (Trosglwyddo Swyddogaethau) Gorchymyn 1999 (O.S. 1999/672), gweler y cyfeiriad at Ddeddf Cyllid Llywodraeth Leol 1988 yn Atodlen 1. Yn rhinwedd adran 162 o Ddeddf Llywodraeth Cymru 2006 (p.32), a pharagraff 30 Atodlen 11 iddi, mae'r swyddogaethau hynny bellach yn arferadwy gan Weinidogion Cymru.
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