Golwg cyfnod mewn amser fel yr oedd ar 22/02/2024.
Mae newidiadau yn dal heb eu gwneud i Rheoliadau Addysg (Cymorth i Fyfyrwyr) (Cymru) 2018. Mae unrhyw newidiadau sydd wedi cael eu gwneud yn barod gan y tîm yn ymddangos yn y cynnwys a chyfeirir atynt gydag anodiadau.
Nid yw newidiadau ac effeithiau sydd eto i'w gwneud gan y tîm golygyddol ond yn berthnasol wrth edrych ar y fersiwn ddiweddaraf neu fersiwn ragolygol o ddeddfwriaeth. Felly, nid oes modd eu gweld wrth edrych ar ddeddfwriaeth fel y mae ar bwynt penodol mewn amser. Er mwyn gweld yr wybodaeth 'Newidiadau i Ddeddfwriaeth' ar gyfer y ddarpariaeth hon ewch yn ôl i'r fersiwn ddiweddaraf gan ddefnyddio'r opsiynau yn y blwch 'Pa Fersiwn' uchod.
9.—(1) Yn yr Atodlen hon, ystyr incwm trethadwy person yw—
(a)cyfanred—
(i)cyfanswm yr incwm y codir treth incwm ar y person amdano o dan Gam 1 o adran 23 o Ddeddf Treth Incwm 2007(1), a
(ii)os nad ydynt eisoes yn elfen o gyfanswm yr incwm o dan is-baragraff (i), daliadau a budd-daliadau eraill a bennir yn adran 401(1) o Ddeddf Treth Incwm (Enillion a Phensiynau) 2003(2) a geir gan y person neu sy’n cael eu trin fel pe baent wedi eu cael gan y person (ond diystyrir adran 401(2) o’r Ddeddf honno at ddibenion yr is-baragraff hwn), neu
(b)pan fo deddfwriaeth treth incwm [F1Aelod-wladwriaeth] yn gymwys i incwm y person, gyfanswm incwm y person o bob ffynhonnell fel y’u penderfynir at ddibenion deddfwriaeth treth incwm yr Aelod-wladwriaeth honno.
[F2(2) At ddibenion is-baragraff (1)(b), pan fo deddfwriaeth treth incwm—
(a)y Deyrnas Unedig ac un neu ragor o Aelod-wladwriaethau, neu
(b)mwy nag un Aelod-wladwriaeth,
yn gymwys i’r person mewn cysylltiad â’r flwyddyn sydd o dan ystyriaeth, cyfanswm incwm y person o bob ffynhonnell yw’r swm sy’n deillio o’r penderfyniad sy’n arwain at swm mwyaf cyfanswm yr incwm, gan gynnwys unrhyw incwm y mae’n ofynnol ei ystyried o dan baragraff 18.]
(3) Ond nid yw incwm trethadwy person yn cynnwys incwm a delir i berson arall o dan orchymyn trefniadau pensiwn.
Diwygiadau Testunol
F1Geiriau yn Atod. 3 para. 9(1)(b) wedi eu hamnewid (31.12.2020) gan Rheoliadau Addysg (Cyllid Myfyrwyr) (Diwygiadau Amrywiol) (Cymru) (Ymadael â’r UE) 2020 (O.S. 2020/1302), rhlau. 1(3), 32(3)(a)
F2Atod. 3 para. 9(2) wedi ei amnewid (31.12.2020) gan Rheoliadau Addysg (Cyllid Myfyrwyr) (Diwygiadau Amrywiol) (Cymru) (Ymadael â’r UE) 2020 (O.S. 2020/1302), rhlau. 1(3), 32(3)(b)
Gwybodaeth Cychwyn
I1Atod. 3 para. 9 mewn grym ar 12.3.2018, gweler rhl. 1(2)
2007 p. 3; diwygiwyd adran 23 gan Ddeddf Cyllid 2009 (p. 10), Atodlen 1, paragraff 6(o)(i), Deddf Cyllid 2013 (p. 29), Atodlen 3, paragraff 2(2) a Deddf Cyllid 2014 (p. 26), Atodlen 17, paragraff 19.
2003 p. 1; diwygiwyd adran 401 gan O.S. 2005/3229, O.S. 2011/1037 ac O.S. 2014/211.
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