Enwi, cychwyn a chymhwyso1.
(1)
Enw’r Rheoliadau hyn yw Rheoliadau’r Dreth Gyngor (Gweinyddu a Gorfodi) (Diwygio) (Cymru) 2019.
(2)
Daw’r Rheoliadau hyn i rym ar 1 Ebrill 2019.
(3)
Mae’r Rheoliadau hyn yn gymwys o ran Cymru.
Diwygio Rheoliadau’r Dreth Gyngor (Gweinyddu a Gorfodi) 19922.
(1)
(2)
Yn rheoliad 47(1) (traddodi i garchar), ar ôl “a billing authority” mewnosoder “in England”.
(3)
“(7)
Where the Schedule 12 procedure has been used against two or more joint taxpayers in respect of an amount, a billing authority in England may, subject to paragraph (8), apply for a warrant of commitment at any time against one of them or different warrants may be applied for against more than one of them: but no such application may be made in respect of any of them who has not attained the age of 18 years.”
Darpariaeth drosiannol3.
(1)
Nid yw’r diwygiadau a wnaed gan reoliad 2 yn gymwys mewn achos pan fo awdurdod bilio yng Nghymru, cyn 1 Ebrill 2019, wedi gwneud cais i lys ynadon o dan reoliad 47 o Reoliadau 1992 am ddyroddi gwarant i draddodi’r dyledwr i garchar.
(2)
Ond mewn achos o’r fath, ni chaiff awdurdod bilio yng Nghymru adnewyddu cais o dan reoliad 48(3) o Reoliadau 1992 ar neu ar ôl 1 Ebrill 2019.