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Gorchymyn Ardrethu Annomestig (Rhyddhad Ardrethi i Fusnesau Bach) (Cymru) (Diwygio) 2016
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- Wales Statutory Instruments
- 2016 No. 32 (Cy. 13)
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(Nid yw’r nodyn hwn yn rhan o’r Gorchymyn)
Mae’r Gorchymyn hwn yn diwygio Gorchymyn Ardrethu Annomestig (Rhyddhad Ardrethi i Fusnesau Bach) (Cymru) 2015 (O.S. 2015/229 (Cy. 11)) (“Gorchymyn 2015”). Mae Gorchymyn 2015 yn darparu ar gyfer cynllun rhyddhad ardrethi a chynllun rhyddhad ardrethi dros dro sydd i redeg o 1 Ebrill 2015 hyd 31 Mawrth 2016, ac nid yw ond yn gymwys i gategorïau penodol o hereditament.
Mae erthygl 2 o’r Gorchymyn hwn yn diwygio Gorchymyn 2015 drwy estyn y cyfnod amser y mae’r cynllun rhyddhad ardrethi dros dro yn gymwys hyd 31 Mawrth 2017.
Ystyriwyd Cod Ymarfer Gweinidogion Cymru ar gynnal Asesiadau Effaith Rheoleiddiol mewn perthynas â’r Gorchymyn hwn. O ganlyniad, ystyriwyd nad oedd yn angenrheidiol cynnal asesiad effaith rheoleiddiol o’r costau a’r manteision sy’n debygol o ddeillio o gydymffurfio â’r Gorchymyn hwn.
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