Rheoliadau’r Dreth Gyngor (Newid Rhestrau ac Apelau) (Diwygio) (Cymru) 2023

Diwygiadau i Reoliadau’r Dreth Gyngor (Newid Rhestrau ac Apelau) 1993

2.—( 1) Mae Rheoliadau’r Dreth Gyngor (Newid Rhestrau ac Apelau) 1993(1) wedi eu diwygio fel a ganlyn.

(2) Yn rheoliad 4(1A)(a), ar ôl “paragraph” mewnosoder “(5A),”.

(3) Yn rheoliad 14—

(a) yn lle paragraff (2) rhodder—

“(2) An alteration reflecting a material increase in the value of a dwelling has effect from the day on which the alteration is entered in the list.”;

(b) ar ôl paragraff (5) mewnosoder—

“(5A) Subject to regulation 4(1A), where an alteration—

(a) is made to correct an inaccuracy in a list, and

(b) the inaccuracy was to show as one dwelling property which should have been treated as two or more dwellings by virtue of article 3 of the Council Tax (Chargeable Dwellings) Order 1992(2),

the alteration shall have effect from the day on which the alteration is entered in the list.”;

(c) yn lle paragraff (6)(a) rhodder—

“(a) in a case where the inaccuracy was to show as applicable to a dwelling a valuation band which is lower than the band which should have been determined or shown as applicable to it, from the day on which the alteration is entered in the list;”;

(d) yn lle paragraff (7) rhodder—

“(7) Subject to regulation 4(1A), where an alteration—

(a) is made to correct an inaccuracy in a list (other than an alteration which falls to have effect as provided in the foregoing provisions of this regulation), and

(b) the inaccuracy arose in the course of making a previous alteration and was to show as applicable to a dwelling a valuation band which is lower than the band which should have been determined or shown as applicable to it,

the alteration has effect from the day on which the alteration is entered in the list.”

(1)

O.S. 1993/290, a ddiwygiwyd gan O.S. 2010/77 (Cy. 18); mae offerynnau diwygio eraill ond nid yw’r un ohonynt yn berthnasol i’r Rheoliadau hyn.

(2)

O.S. 1992/549, a ddiwygiwyd gan O.S. 2014/2653 (Cy. 261); mae offerynnau diwygio eraill ond nid yw’r un ohonynt yn berthnasol i’r Rheoliadau hyn.