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Rheoliadau Treth Trafodiadau Tir (Addasu Rhyddhad ar gyfer Safleoedd Treth Arbennig) (Cymru) 2025
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- Wales Statutory Instruments
- 2025 No. 54 (Cy. 14)
- Regulation 2
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Addasu rhyddhad ar gyfer safleoedd treth arbennig
2.—(1) Mae Atodlen 21A i Ddeddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 wedi ei diwygio fel a ganlyn.
(2) Yn lle paragraff 2 (ystyr safle treth arbennig) rhodder—
“2. Yn yr Atodlen hon, ystyr “safle treth arbennig” yw’r ardaloedd a ddynodir yn ardaloedd arbennig gan—
(a)Rheoliadau Dynodi Safleoedd Treth Arbennig (Porthladd Rhydd Celtaidd) 2024 (O.S. 2024/1035) fel y’u gwnaed ar 16 Hydref 2024;
(b)Rheoliadau Dynodi Safleoedd Treth Arbennig (Porthladd Rhydd Ynys Môn) 2024 (O.S. 2024/1286) fel y’u gwnaed ar 4 Rhagfyr 2024.”
(3) Ym mharagraff 5 (ystyr cyfnod rhyddhad)—
(a)daw’r geiriau “yw’r cyfnod sy’n dechrau â 26 Tachwedd 2024 ac sy’n dod i ben â 30 Medi 2029.” yn is-baragraff (a);
(b)yn is-baragraff (a), ar y dechrau mewnosoder “i’r graddau y mae’r cyfeiriad yn ymwneud â’r safle treth arbennig a grybwyllir ym mharagraff 2(a),”;
(c)ar ôl is-baragraff (a) mewnosoder—
“(b)i’r graddau y mae’r cyfeiriad yn ymwneud â’r safle treth arbennig a grybwyllir ym mharagraff 2(b), yw’r cyfnod sy’n dechrau â 23 Ionawr 2025 ac sy’n dod i ben â 30 Medi 2029.”
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