en-gb	(a) requiring the operator of an authorised landfill site to carry out the prescribed test (“the test”) on prescribed mixtures of fines;
cy-gb	(a) sy’n ei gwneud yn ofynnol i weithredwr safle tirlenwi awdurdodedig gynnal y prawf rhagnodedig (“y prawf”) ar gymysgeddau rhagnodedig o ronynnau mân;

en-gb	(b) specifying when the operator must do so;
cy-gb	(b) sy’n pennu pryd y mae’n rhaid i’r gweithredwr wneud hynny;

en-gb	(c) enabling WRA—
cy-gb	(c) sy’n galluogi ACC—

en-gb	to direct the operator to carry out the test on all mixtures of fines brought onto the site, or on particular descriptions of those mixtures of fines;
cy-gb	i gyfarwyddo’r gweithredwr i gynnal y prawf ar bob cymysgedd o ronynnau mân a ddygir ar y safle, neu ar ddisgrifiadau penodol o’r cymysgeddau hynny o ronynnau mân;

en-gb	to carry out the test itself on any mixture of fines brought onto the site;
cy-gb	i gynnal y prawf ei hun ar unrhyw gymysgedd o ronynnau mân a ddygir ar y safle;

en-gb	(d) requiring the operator and WRA—
cy-gb	(d) sy’n ei gwneud yn ofynnol i ACC a’r gweithredwr—

en-gb	to keep prescribed evidence in connection with the test, and
cy-gb	cadw tystiolaeth ragnodedig mewn cysylltiad â’r prawf, a

en-gb	to preserve it for a prescribed period;
cy-gb	ei storio’n ddiogel am gyfnod rhagnodedig;

en-gb	(e) requiring the operator to provide prescribed information to WRA in connection with the test—
cy-gb	(e) sy’n ei gwneud yn ofynnol i’r gweithredwr ddarparu gwybodaeth ragnodedig i ACC mewn cysylltiad â’r prawf—

en-gb	at prescribed intervals;
cy-gb	ar gyfnodau rhagnodedig, a

en-gb	in the prescribed form and manner;
cy-gb	yn y ffurf a’r modd rhagnodedig;

en-gb	(f) requiring or permitting the operator to take prescribed steps if a mixture of fines fails the test;
cy-gb	(f) sy’n ei gwneud yn ofynnol neu’n caniatáu i’r gweithredwr gymryd camau rhagnodedig os yw cymysgedd o ronynnau mân yn methu’r prawf;

en-gb	(g) prohibiting prescribed mixtures of fines from being treated as qualifying mixtures of materials in prescribed circumstances.
cy-gb	(g) sy’n gwahardd cymysgeddau rhagnodedig o ronynnau mân rhag cael eu trin fel cymysgeddau cymwys o ddeunyddiau mewn amgylchiadau rhagnodedig.

en-gb	(4) Regulations under subsection (3) may make provision for—
cy-gb	(4) Caiff rheoliadau o dan is-adran (3) wneud darpariaeth ar gyfer—

en-gb	penalties, or
cy-gb	cosbau, neu

en-gb	reviews and appeals,
cy-gb	adolygiadau ac apelau,

en-gb	in connection with any provision made under that subsection; and where they do so, they may amend or apply (with or without modifications) any enactment relating to the tax.
cy-gb	mewn cysylltiad ag unrhyw ddarpariaeth a wneir o dan yr is-adran honno; a phan fyddant yn gwneud hynny, cânt ddiwygio neu gymhwyso (gydag addasiadau neu hebddynt) unrhyw ddeddfiad sy’n ymwneud â’r dreth.

en-gb	(5) Any regulations under this section, other than regulations conferring powers or imposing duties on WRA, may make provision by reference to things specified in a notice published by WRA (and not withdrawn by a subsequent published notice).
cy-gb	(5) Caiff unrhyw reoliadau o dan yr adran hon, ac eithrio rheoliadau sy’n rhoi pwerau i ACC neu’n gosod dyletswyddau arno, wneud darpariaeth drwy gyfeirio at bethau a bennir mewn hysbysiad a gyhoeddwyd gan ACC (ac nad yw wedi ei dynnu’n ôl drwy hysbysiad a gyhoeddwyd wedi hynny).

en-gb	“fines” (“gronynnau mân”) means particles produced by a waste treatment process that involves mechanical treatment;
cy-gb	ystyr “gronynnau mân” (“fines”) yw gronynnau a gynhyrchir gan broses trin gwastraff sy’n cynnwys elfen fecanyddol;

en-gb	“prescribed” (“rhagnodedig”) means prescribed in regulations.
cy-gb	ystyr “rhagnodedig” (“prescribed”) yw wedi ei ragnodi mewn reoliadau.

en-gb	(1) The taxable weight of the material in a taxable disposal made at an authorised landfill site—
cy-gb	(1) Mewn perthynas â phwysau trethadwy’r deunydd mewn gwarediad trethadwy a wneir ar safle tirlenwi awdurdodedig—

en-gb	must be calculated by the operator of the site at which the taxable disposal is made;
cy-gb	rhaid i weithredwr y safle lle y gwneir y gwarediad trethadwy ei gyfrifo;

en-gb	may be calculated by WRA if it thinks it appropriate to do so.
cy-gb	caiff ACC ei gyfrifo os yw o’r farn ei bod yn briodol gwneud hynny.

en-gb	(2) The calculation is to be made—
cy-gb	(2) Mae’r pwysau trethadwy i’w gyfrifo—

en-gb	in accordance with section 19, if made by the operator;
cy-gb	yn unol ag adran 19, os y’i cyfrifir gan y gweithredwr;

en-gb	in accordance with section 22, if made by WRA.
cy-gb	yn unol ag adran 22, os y’i cyfrifir gan ACC.

en-gb	(3) Where—
cy-gb	(3) Pwysau trethadwy’r deunydd at ddibenion adran 14(2) a (5)—

en-gb	no tax return has been made in respect of the disposal, and
cy-gb	pan na fo ffurflen dreth wedi ei dychwelyd mewn cysylltiad â’r gwarediad, a

en-gb	WRA—
cy-gb	pan fo ACC—

en-gb	calculates the taxable weight of the material, and
cy-gb	yn cyfrifo pwysau trethadwy’r deunydd, a

en-gb	applies the result in issuing a notice to the operator in respect of the disposal,
cy-gb	yn cymhwyso’r canlyniad wrth ddyroddi hysbysiad i’r gweithredwr mewn cysylltiad â’r gwarediad,

en-gb	the taxable weight of the material for the purposes of section 14(2) and (5) is the taxable weight calculated by WRA, unless the operator subsequently takes the steps set out in subsection (4).
cy-gb	yw’r pwysau trethadwy a gyfrifir gan ACC, oni bai bod y gweithredwr yn cymryd y camau a nodir yn is-adran (4) wedi hynny.

en-gb	(4) Where the operator—
cy-gb	(4) Pan fo’r gweithredwr—

en-gb	applies the result in making or amending a tax return in respect of the disposal,
cy-gb	yn cymhwyso’r canlyniad wrth ddychwelyd neu ddiwygio ffurflen dreth mewn cysylltiad â’r gwarediad,

en-gb	the taxable weight of the material for the purposes of section 14(2) and (5) is the taxable weight calculated by the operator, unless WRA subsequently takes the steps set out in subsection (5).
cy-gb	pwysau trethadwy’r deunydd at ddibenion adran 14(2) a (5) yw’r pwysau trethadwy a gyfrifir gan y gweithredwr, oni bai bod ACC yn cymryd y camau a nodir yn is-adran (5) wedi hynny.

en-gb	(5) Where WRA—
cy-gb	(5) Pan fo ACC—

en-gb	calculates the taxable weight of the material after a tax return has been made in respect of the disposal, and
cy-gb	yn cyfrifo pwysau trethadwy’r deunydd ar ôl i ffurflen dreth gael ei dychwelyd mewn cysylltiad â’r gwarediad, a

en-gb	the taxable weight of the material for the purposes of section 14(2) and (5) is the taxable weight calculated by WRA, unless the operator subsequently takes the steps set out in subsection (4).
cy-gb	pwysau trethadwy’r deunydd at ddibenion adran 14(2) a (5) yw’r pwysau trethadwy a gyfrifir gan ACC, oni bai bod y gweithredwr yn cymryd y camau a nodir yn is-adran (4) wedi hynny.

en-gb	The operator of an authorised landfill site must calculate the taxable weight of the material in a taxable disposal in the following way.
cy-gb	Rhaid i weithredwr safle tirlenwi awdurdodedig gyfrifo pwysau trethadwy’r deunydd mewn gwarediad trethadwy yn y ffordd a ganlyn.

en-gb	The operator must determine the weight of the material in tonnes in accordance with section 20.
cy-gb	Rhaid i’r gweithredwr bennu pwysau’r deunydd mewn tunelli yn unol ag adran 20.

en-gb	If the operator has approval under section 21 to apply a discount in relation to the disposal, the operator may apply the discount (or a lesser discount) to the weight determined under subsection (2), subject to the conditions of the approval (if any).
cy-gb	Os oes gan y gweithredwr gymeradwyaeth o dan adran 21 i gymhwyso disgownt mewn perthynas â’r gwarediad, caiff y gweithredwr gymhwyso’r disgownt (neu ddisgownt is) i’r pwysau a bennir o dan is-adran (2), yn ddarostyngedig i amodau’r gymeradwyaeth (os oes rhai).

en-gb	The result is the taxable weight of the material in the taxable disposal.
cy-gb	Y canlyniad yw pwysau trethadwy’r deunydd yn y gwarediad trethadwy.

en-gb	(1) The operator of an authorised landfill site must determine the weight of the material in a taxable disposal by using a weighbridge.
cy-gb	(1) Rhaid i weithredwr safle tirlenwi awdurdodedig bennu pwysau’r deunydd mewn gwarediad trethadwy gan ddefnyddio pont bwyso.

en-gb	(2) The operator must ensure, for the purposes of subsection (1)—
cy-gb	(2) Rhaid i’r gweithredwr sicrhau, at ddibenion is-adran (1)—

en-gb	that the material is weighed on the weighbridge before the disposal is made, and
cy-gb	bod y deunydd yn cael ei bwyso ar y bont bwyso cyn y gwneir y gwarediad, a

en-gb	that the weighbridge meets each requirement in weights and measures legislation that applies to the weighbridge (if any).
cy-gb	bod y bont bwyso yn bodloni pob un o’r gofynion mewn deddfwriaeth pwysau a mesurau sy’n gymwys i’r bont bwyso (os oes rhai).

en-gb	(3) The operator of an authorised landfill site may make an application to WRA for approval to use an alternative method to determine the weight of the material in a taxable disposal.
cy-gb	(3) Caiff gweithredwr safle tirlenwi awdurdodedig wneud cais i ACC am gymeradwyaeth i ddefnyddio dull arall i bennu pwysau’r deunydd mewn gwarediad trethadwy.

en-gb	(4) An application must—
cy-gb	(4) Rhaid i gais—

en-gb	be made in such manner,
cy-gb	cael ei gyflwyno mewn unrhyw fodd,

en-gb	contain such information, and
cy-gb	cynnwys unrhyw wybodaeth, ac

en-gb	be accompanied by such documents, as may be specified by WRA (either generally or in a particular case).
cy-gb	cael ei gyflwyno gydag unrhyw ddogfennau, a bennir gan ACC (naill ai’n gyffredinol neu mewn achos penodol).

en-gb	(5) Where the operator makes an application for approval—
cy-gb	(5) Pan fo’r gweithredwr yn gwneud cais am gymeradwyaeth—

en-gb	WRA must issue a notice to the operator of its decision on the application, and
cy-gb	rhaid i ACC ddyroddi hysbysiad i’r gweithredwr am ei benderfyniad ar y cais, a

en-gb	if WRA gives approval, the notice must set out the details of the approval.
cy-gb	os yw ACC yn rhoi cymeradwyaeth, rhaid i’r hysbysiad nodi manylion y gymeradwyaeth.

en-gb	(6) An approval—
cy-gb	(6) Mewn perthynas â chymeradwyaeth—

en-gb	may relate to all the taxable disposals in respect of which the application is made, or to particular descriptions of those taxable disposals only;
cy-gb	caiff ymwneud â’r holl warediadau trethadwy y gwneir y cais mewn cysylltiad â hwy, neu â disgrifiadau penodol o’r gwarediadau trethadwy hynny yn unig;

en-gb	may be unconditional or subject to conditions;
cy-gb	caiff fod yn ddiamod neu’n ddarostyngedig i amodau;

en-gb	may be given for a fixed period or an unlimited period;
cy-gb	caniateir ei rhoi am gyfnod penodedig neu am gyfnod anghyfyngedig;

en-gb	may be varied or revoked at any time by issuing a notice to the operator.
cy-gb	caniateir ei hamrywio neu ei dirymu ar unrhyw adeg drwy ddyroddi hysbysiad i’r gweithredwr.

en-gb	(7) If WRA gives the operator approval to use an alternative method to determine the weight of the material in a taxable disposal, the operator—
cy-gb	(7) Os yw ACC yn rhoi cymeradwyaeth i’r gweithredwr ddefnyddio dull arall i bennu pwysau’r deunydd mewn gwarediad trethadwy, rhaid i’r gweithredwr—

en-gb	must use that method in relation to the disposal (instead of the method described in subsection (1)), and
cy-gb	defnyddio’r dull hwnnw mewn perthynas â’r gwarediad (yn hytrach na’r dull a ddisgrifir yn is-adran (1)), a

en-gb	must do so in accordance with any condition to which the approval is subject.
cy-gb	gwneud hynny yn unol ag unrhyw amod y mae’r gymeradwyaeth yn ddarostyngedig iddo.

en-gb	(8) In this section, “weights and measures legislation” means the Weights and Measures Act 1985 (c.
cy-gb	(8) Yn yr adran hon, ystyr “deddfwriaeth pwysau a mesurau” yw Deddf Pwysau a Mesurau 1985 (p.

en-gb	72) and regulations made (in whole or in part) under that Act.
cy-gb	72) a rheoliadau a wneir (yn llwyr neu yn rhannol) o dan y Ddeddf honno.

en-gb	21 Discount in respect of water content of material
cy-gb	21 Disgownt mewn cysylltiad â dŵr mewn deunydd

en-gb	(1) The operator of an authorised landfill site may make an application to WRA for approval to apply a discount in respect of water present in material when calculating the taxable weight of the material in a taxable disposal.
cy-gb	(1) Caiff gweithredwr safle tirlenwi awdurdodedig wneud cais i ACC am gymeradwyaeth i gymhwyso disgownt mewn cysylltiad â d*r sydd mewn deunydd wrth gyfrifo pwysau trethadwy’r deunydd mewn gwarediad trethadwy.

en-gb	(2) An application for approval must be made in writing.
cy-gb	(2) Rhaid i gais am gymeradwyaeth gael ei gyflwyno mewn ysgrifen.

en-gb	(4) WRA may give the operator approval to apply a discount in respect of water present in material only if—
cy-gb	(4) Ni chaiff ACC roi cymeradwyaeth i’r gweithredwr gymhwyso disgownt mewn cysylltiad â d*r sydd mewn deunydd onid yw—

en-gb	(a) the water is present because—
cy-gb	(a) y d*r yno oherwydd—

en-gb	it had to be added to enable the material to be transported for disposal,
cy-gb	bod rhaid ei ychwanegu er mwyn gallu cludo’r deunydd i’w waredu,

en-gb	it had to be used to extract a mineral,
cy-gb	bod rhaid ei ddefnyddio i echdynnu mwyn,

en-gb	it had to be added in the course of an industrial process, or
cy-gb	bod rhaid ei ychwanegu yng nghwrs proses ddiwydiannol, neu

en-gb	it arose as a necessary consequence of an industrial process, or
cy-gb	ei fod yn deillio’n anochel o ganlyniad i broses ddiwydiannol, neu

en-gb	(b) the material is a residue from the treatment of effluent or sewage at a water treatment works.
cy-gb	(b) y deunydd yn weddillion trin elifiant neu garthion mewn gwaith trin d*r.

en-gb	may relate to all taxable disposals in respect of which the application is made, or to particular descriptions of those taxable disposals only;
cy-gb	caiff ymwneud â’r holl warediadau trethadwy y gwneir y cais mewn cysylltiad â hwy, neu â disgrifiadau penodol o’r gwarediadau trethadwy hynny yn unig;

en-gb	may specify different discounts for different descriptions of taxable disposals;
cy-gb	caiff bennu disgowntiau gwahanol ar gyfer disgrifiadau gwahanol o warediadau trethadwy;

en-gb	may be unconditional or subject to conditions (for example, a condition requiring payment in respect of tests on material);
cy-gb	caiff fod yn ddiamod neu’n ddarostyngedig i amodau (er enghraifft, amod sy’n gwneud taliad yn ofynnol mewn cysylltiad â phrofion ar ddeunydd);

en-gb	(6) The operator of an authorised landfill site must keep a record of each taxable disposal in relation to which a discount is applied in respect of water present in material (a “water discount record”).
cy-gb	(6) Rhaid i weithredwr safle tirlenwi awdurdodedig gadw cofnod o bob gwarediad trethadwy y cymhwysir disgownt iddo mewn cysylltiad â d*r sydd mewn deunydd (sef “cofnod disgownt d*r”).

en-gb	(7) WRA may specify—
cy-gb	(7) Caiff ACC bennu—

en-gb	the form in which a water discount record must be kept;
cy-gb	ar ba ffurf y mae’n rhaid cadw cofnod disgownt d*r;

en-gb	the information that must be contained in it.
cy-gb	yr wybodaeth y mae’n rhaid ei chynnwys ynddo.

en-gb	(8) The record is to be treated for the purposes of TCMA as being a record required to be kept and preserved under section 38(1) of TCMA for the purpose of demonstrating that the tax return that the operator is required to make, in respect of the accounting period in respect of which tax is chargeable on the disposal, is correct and complete.
cy-gb	(8) Mae’r cofnod i’w drin at ddibenion DCRhT fel cofnod y mae’n ofynnol ei gadw a’i storio’n ddiogel o dan adran 38(1) o DCRhT at ddiben dangos bod y ffurflen dreth y mae’n ofynnol i’r gweithredwr ei dychwelyd, mewn cysylltiad â’r cyfnod cyfrifyddu y mae treth i’w chodi ar y gwarediad mewn cysylltiad ag ef, yn gywir ac yn gyflawn.

en-gb	(1) Where WRA calculates the taxable weight of the material in a taxable disposal, it must do so by—
cy-gb	(1) Pan fo ACC yn cyfrifo pwysau trethadwy’r deunydd mewn gwarediad trethadwy, rhaid iddo wneud hynny—

en-gb	determining the weight of the material in tonnes using any method it thinks appropriate, and
cy-gb	drwy bennu pwysau’r deunydd mewn tunelli gan ddefnyddio unrhyw ddull sy’n briodol ym marn ACC, a

en-gb	where there is approval under section 21 to apply a discount in relation to the disposal, applying the discount to the weight determined under paragraph (a), subject to the conditions of the approval (if any).
cy-gb	pan fo cymeradwyaeth o dan adran 21 i gymhwyso disgownt mewn perthynas â’r gwarediad, drwy gymhwyso’r disgownt i’r pwysau a bennir o dan baragraff (a), yn ddarostyngedig i amodau’r gymeradwyaeth (os oes rhai).

en-gb	(2) But if WRA is satisfied that a failure or breach mentioned in section 23 has occurred in relation to the taxable disposal, it may, in making its calculation, take the steps set out in that section in respect of the failure or breach.
cy-gb	(2) Ond os yw wedi ei fodloni bod methiant neu doriad a grybwyllir yn adran 23 wedi digwydd mewn perthynas â’r gwarediad trethadwy, caiff ACC, wrth gyfrifo’r pwysau, gymryd y camau a nodir yn yr adran honno mewn cysylltiad â’r methiant neu’r toriad.

en-gb	(3) The result is the taxable weight of the material in the taxable disposal.
cy-gb	(3) Y canlyniad yw pwysau trethadwy’r deunydd yn y gwarediad trethadwy.

en-gb	(1) This section applies where WRA calculates the taxable weight of the material in a taxable disposal.
cy-gb	(1) Mae’r adran hon yn gymwys pan fo ACC yn cyfrifo pwysau trethadwy’r deunydd mewn gwarediad trethadwy.

en-gb	(2) Where WRA is satisfied that the operator of the site at which a taxable disposal is made has failed to make a tax return in relation to the disposal, WRA may ignore section 22(1)(b).
cy-gb	(2) Pan fo ACC wedi ei fodloni bod gweithredwr y safle lle y gwneir gwarediad trethadwy wedi methu â dychwelyd ffurflen dreth mewn perthynas â’r gwarediad, caiff ACC anwybyddu adran 22(1)(b).

en-gb	(3) Where WRA is satisfied that the operator of the site at which a taxable disposal is made has failed to determine the weight of the material in the disposal in accordance with section 20, WRA may—
cy-gb	(3) Pan fo ACC wedi ei fodloni bod gweithredwr y safle lle y gwneir gwarediad trethadwy wedi methu â phennu pwysau’r deunydd yn y gwarediad yn unol ag adran 20, caiff ACC—

en-gb	ignore section 22(1)(b), or
cy-gb	anwybyddu adran 22(1)(b), neu

en-gb	reduce the discount to be applied under section 22(1)(b) as it thinks appropriate.
cy-gb	gostwng y disgownt sydd i’w gymhwyso o dan adran 22(1)(b) fel y bo’n briodol yn ei farn.

en-gb	(4) Where WRA is satisfied that the operator of the site at which a taxable disposal is made—
cy-gb	(4) Pan fo ACC wedi ei fodloni—

en-gb	has approval under section 21 to apply a discount in relation to the disposal, but
cy-gb	bod gan weithredwr y safle lle y gwneir gwarediad trethadwy gymeradwyaeth o dan adran 21 i gymhwyso disgownt mewn perthynas â’r gwarediad, ond

en-gb	is in breach of a condition of the approval,
cy-gb	ei fod yn torri amod sydd ynghlwm â’r gymeradwyaeth,

en-gb	WRA may take the steps set out in subsection (5).
cy-gb	caiff ACC gymryd y camau a nodir yn is-adran (5).

en-gb	(5) WRA may—
cy-gb	(5) Caiff ACC—

en-gb	(6) Where WRA is satisfied that there is no water discount record in respect of a taxable disposal, WRA may ignore section 22(1)(b).
cy-gb	(6) Pan fo ACC wedi ei fodloni nad oes cofnod disgownt d*r mewn cysylltiad â gwarediad trethadwy, caiff ACC anwybyddu adran 22(1)(b).

en-gb	(7) Where WRA is satisfied that the water discount record in respect of a taxable disposal does not meet a requirement specified under section 21(7), WRA may—
cy-gb	(7) Pan fo ACC wedi ei fodloni nad yw’r cofnod disgownt d*r mewn cysylltiad â gwarediad trethadwy yn bodloni gofyniad a bennir o dan adran 21(7), caiff ACC—

en-gb	(a) ignore section 22(1)(b), or
cy-gb	(a) anwybyddu adran 22(1)(b), neu

en-gb	(b) reduce the discount to be applied under section 22(1)(b) as it thinks appropriate.
cy-gb	(b) gostwng y disgownt sydd i’w gymhwyso o dan adran 22(1)(b) fel y bo’n briodol yn ei farn.

en-gb	(8) In this section, “water discount record” has the meaning given by section 21(6).
cy-gb	(8) Yn yr adran hon, mae i “cofnod disgownt d*r” yr ystyr a roddir gan adran 21(6).

en-gb	In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (g) (inserted by paragraph 62 of Schedule 23 to LTTA) insert—
cy-gb	Yn adran 172 o DCRhT (penderfyniadau apeliadwy), yn is-adran (2), ar ôl paragraff (g) (a fewnosodir gan baragraff 62 o Atodlen 23 i DTTT) mewnosoder—

en-gb	“(h) a decision relating to the method to be used by the operator of an authorised landfill site to determine the weight of material for the purposes of landfill disposals tax;”.
cy-gb	“(h) penderfyniad sy’n ymwneud â’r dull sydd i’w ddefnyddio gan weithredwr safle tirlenwi awdurdodedig i bennu pwysau deunydd at ddibenion treth gwarediadau tirlenwi;”.

en-gb	25 Power to modify provision relating to taxable weight of material
cy-gb	25 Pŵer i addasu darpariaeth sy’n ymwneud â phwysau trethadwy deunydd

en-gb	Regulations may add to, repeal or otherwise amend any provision in this Act relating to the taxable weight of the material in a taxable disposal made at an authorised landfill site (including provision relating to the application of a discount in respect of water present in the material).
cy-gb	Caiff rheoliadau ychwanegu at unrhyw ddarpariaeth yn y Ddeddf hon sy’n ymwneud â phwysau trethadwy’r deunydd mewn gwarediad trethadwy a wneir ar safle tirlenwi awdurdodedig (gan gynnwys darpariaeth sy’n ymwneud â chymhwyso disgownt mewn cysylltiad â d*r sydd yn y deunydd), ei diddymu neu ei diwygio fel arall.

en-gb	This Chapter provides relief from tax for certain taxable disposals.
cy-gb	Mae’r Bennod hon yn darparu rhyddhad rhag treth ar gyfer gwarediadau trethadwy penodol.

en-gb	This Chapter applies only to disposals made at authorised landfill sites.
cy-gb	Nid yw’r Bennod hon ond yn gymwys i warediadau a wneir ar safleoedd tirlenwi awdurdodedig.

en-gb	Tax is not chargeable in respect of a taxable disposal if it is relieved from tax.
cy-gb	Nid yw’r dreth i’w chodi mewn cysylltiad â gwarediad trethadwy os yw wedi ei ryddhau rhag treth.

en-gb	Relief from tax must be claimed in a tax return.
cy-gb	Rhaid hawlio rhyddhad rhag treth ar ffurflen dreth.

en-gb	(1) A taxable disposal is relieved from tax if it is a disposal of material consisting entirely of—
cy-gb	(1) Mae gwarediad trethadwy wedi ei ryddhau rhag treth os yw’n warediad deunydd sy’n gyfan gwbl ar ffurf—

en-gb	material within subsection (2) or (3), or
cy-gb	deunydd o fewn is-adran (2) neu (3), neu

en-gb	material within one of those subsections and material within subsection (4).
cy-gb	deunydd o fewn un o’r is-adrannau hynny a deunydd o fewn is-adran (4).

en-gb	(2) Material is within this subsection if it has been removed from the bed of any of the following (whether natural or artificial)—
cy-gb	(2) Mae deunydd o fewn yr is-adran hon os yw wedi ei dynnu o wely unrhyw un o’r canlynol (boed naturiol neu artiffisial)—

en-gb	a river, canal or other watercourse, or
cy-gb	afon, camlas neu gwrs d*r arall, neu

en-gb	a dock, harbour or the approaches to a harbour.
cy-gb	doc, harbwr neu gyffiniau harbwr.

en-gb	(3) Material is within this subsection if—
cy-gb	(3) Mae deunydd o fewn yr is-adran hon—

en-gb	(a) it consists of naturally occurring mineral material, and
cy-gb	(a) os yw’n ddeunydd mwynol sy’n bodoli’n naturiol, a

en-gb	(b) it has been removed from the sea bed in the course of operations carried out for the purpose of obtaining materials such as sand or gravel.
cy-gb	(b) os yw wedi ei dynnu o wely’r môr yng nghwrs gweithrediadau a gyflawnir at ddiben cael deunyddiau megis tywod neu raean.

en-gb	it is qualifying material,
cy-gb	os yw’n ddeunydd cymwys,

en-gb	it has been added to material within subsection (2) or (3) for the purpose of securing that that material is not in liquid form, and
cy-gb	os ychwanegwyd ef at ddeunydd o fewn is-adran (2) neu (3) at ddiben sicrhau nad yw’r deunydd hwnnw ar ffurf hylif, ac

en-gb	the amount of material that has been added is no greater than is necessary to achieve that purpose.
cy-gb	os nad yw swm y deunydd a ychwanegwyd yn fwy na’r hyn sy’n angenrheidiol i gyflawni’r diben hwnnw.

en-gb	(5) In this section, references to material being removed are to it being removed by dredging or in any other way.
cy-gb	(5) Yn yr adran hon, mae cyfeiriadau at dynnu deunydd yn gyfeiriadau at ei dynnu drwy garthu neu mewn unrhyw fodd arall.

en-gb	(1) A taxable disposal is relieved from tax if it is a disposal of material—
cy-gb	(1) Mae gwarediad trethadwy wedi ei ryddhau rhag treth os yw’n warediad deunydd—

en-gb	all of which results from mining operations (whether deep or open-cast) or from quarrying operations,
cy-gb	sydd i gyd yn deillio o weithrediadau mwyngloddio (boed yn fwyngloddio dwfn neu’n fwyngloddio brig) neu o weithrediadau chwarela,

en-gb	all of which is naturally occurring material extracted from the earth in the course of the operations, and
cy-gb	sydd i gyd yn ddeunydd sy’n bodoli’n naturiol a echdynnwyd o’r ddaear yng nghwrs y gweithrediadau, ac

en-gb	none of which has been subjected to, or results from, a process within subsection (2) carried out at any stage between the extraction and the disposal.
cy-gb	nad oes dim ohono wedi bod yn destun proses o fewn is-adran (2) a gynhaliwyd ar unrhyw gam rhwng yr echdynnu a’r gwaredu, nac wedi deillio ohoni.

en-gb	(2) A process is within this subsection if—
cy-gb	(2) Mae proses o fewn yr is-adran hon os yw—

en-gb	it is separate from the mining or quarrying operations, or
cy-gb	ar wahân i’r gweithrediadau mwyngloddio neu chwarela, neu

en-gb	it forms part of those operations and permanently alters the material’s chemical composition.
cy-gb	yn rhan o’r gweithrediadau hynny ac yn newid cyfansoddiad cemegol y deunydd yn barhaol.

en-gb	(1) A taxable disposal is relieved from tax if—
cy-gb	(1) Mae gwarediad trethadwy wedi ei ryddhau rhag treth os yw—

en-gb	it is a disposal of material consisting entirely of qualifying material, and
cy-gb	yn warediad deunydd sy’n ddeunydd cymwys i gyd, a

en-gb	it forms part of restoration work carried out in accordance with an approval given by WRA.
cy-gb	yn rhan o waith adfer a gyflawnir yn unol â chymeradwyaeth a roddir gan ACC.

en-gb	(2) WRA may approve the carrying out of restoration work at an authorised landfill site only if—
cy-gb	(2) Ni chaiff ACC gymeradwyo cyflawni gwaith adfer ar safle tirlenwi awdurdodedig onid yw—

en-gb	the operator of the site applies in writing to WRA for the approval,
cy-gb	gweithredwr y safle yn gwneud cais ysgrifenedig i ACC am y gymeradwyaeth,

en-gb	the application is made before the restoration work begins, and
cy-gb	y cais yn cael ei wneud cyn i’r gwaith adfer ddechrau, ac

en-gb	WRA is satisfied that the work is required by a condition of an environmental permit or planning permission relating to the site.
cy-gb	ACC wedi ei fodloni bod y gwaith yn ofynnol o dan un o amodau trwydded amgylcheddol neu ganiatâd cynllunio sy’n ymwneud â’r safle.

en-gb	(3) An approval—
cy-gb	(3) Caiff cymeradwyaeth—

en-gb	may relate to all or part of the work described in the application for the approval;
cy-gb	ymwneud â’r holl waith a ddisgrifir yn y cais am y gymeradwyaeth neu ran ohono;

en-gb	may relate to work carried out before or after the approval is given (or both);
cy-gb	ymwneud â gwaith a gyflawnwyd cyn i’r gymeradwyaeth gael ei rhoi neu a gyflawnir ar ôl hynny (neu’r ddau);

en-gb	(c) may be unconditional or subject to conditions (for example, a condition requiring reports to WRA about the carrying out of the work).
cy-gb	(c) bod yn ddiamod neu’n ddarostyngedig i amodau (er enghraifft, amod sy’n gwneud rhoi adroddiadau i ACC ynglŷn â chyflawni’r gwaith yn ofynnol).

en-gb	(1) This section applies where the operator of an authorised landfill site has applied to WRA for approval for the carrying out of restoration work.
cy-gb	(1) Mae’r adran hon yn gymwys pan fo gweithredwr safle tirlenwi awdurdodedig wedi gwneud cais i ACC am gymeradwyaeth i gyflawni gwaith adfer.

en-gb	(2) WRA may by notice request further information from the operator for the purpose of deciding whether or on what terms to give approval.
cy-gb	(2) Caiff ACC ofyn drwy hysbysiad am ragor o wybodaeth gan y gweithredwr at ddiben penderfynu a ddylid rhoi cymeradwyaeth ai peidio neu o dan ba delerau y dylid ei rhoi.

en-gb	(3) Notice of a request for further information must—
cy-gb	(3) Rhaid i hysbysiad am gais am ragor o wybodaeth—

en-gb	be issued within the period of 30 days beginning with the day on which WRA receives the application for approval, and
cy-gb	cael ei ddyroddi o fewn y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y mae ACC yn cael y cais am gymeradwyaeth, a

en-gb	specify the period within which the further information must be provided, which must be at least 30 days beginning with the day on which notice of the request is issued.
cy-gb	pennu o fewn pa gyfnod y mae’n rhaid darparu’r wybodaeth bellach, y mae’n rhaid iddo fod yn 30 o ddiwrnodau o leiaf gan ddechrau â’r diwrnod y dyroddir hysbysiad am y cais.

en-gb	(4) WRA must issue a notice to the operator of its decision on the application within the period of 30 days beginning—
cy-gb	(4) Rhaid i ACC ddyroddi hysbysiad i’r gweithredwr am ei benderfyniad ar y cais am gymeradwyaeth o fewn y cyfnod o 30 o ddiwrnodau sy’n dechrau—

en-gb	(a) if WRA does not request further information, with the day on which WRA receives the application for approval, or
cy-gb	(a) os nad yw ACC yn gwneud cais am ragor o wybodaeth, â’r diwrnod y mae ACC yn cael y cais am gymeradwyaeth, neu

en-gb	(b) if WRA requests further information, with the earlier of—
cy-gb	(b) os yw ACC yn gwneud cais am ragor o wybodaeth, â’r cynharaf o’r canlynol—

en-gb	the day on which WRA receives the information, and
cy-gb	y diwrnod y mae ACC yn cael yr wybodaeth, a

en-gb	the day on which the period for providing the information ends.
cy-gb	y diwrnod y mae’r cyfnod ar gyfer darparu’r wybodaeth yn dod i ben.

en-gb	(5) If WRA gives approval, the notice must set out the details of the approval.
cy-gb	(5) Os yw ACC yn cymeradwyo’r cais, rhaid i’r hysbysiad nodi manylion y gymeradwyaeth.

en-gb	(6) WRA and the operator of an authorised landfill site may agree to extend a period of time specified by or under this section.
cy-gb	(6) Caiff ACC a gweithredwr safle tirlenwi awdurdodedig gytuno i ymestyn cyfnod a bennir gan yr adran hon neu oddi tani.

en-gb	(7) If the period specified in subsection (4) (including any extension agreed under subsection (6)) ends without WRA having issued a notice of its decision, WRA is to be treated as having approved the carrying out of restoration work as described in the application (including any of the work that was carried out between the time when the application was made and the time when that period ended).
cy-gb	(7) Os yw’r cyfnod a bennir yn is-adran (4) (gan gynnwys unrhyw estyniad i’r cyfnod y cytunir iddo o dan is-adran (6)) yn dod i ben heb i ACC fod wedi dyroddi hysbysiad am ei benderfyniad, mae ACC i’w drin fel pe bai wedi cymeradwyo cyflawni gwaith adfer fel y’i disgrifir yn y cais (gan gynnwys unrhyw ran o’r gwaith a gyflawnwyd rhwng yr adeg y gwnaed y cais a’r adeg y daeth y cyfnod hwnnw i ben).

en-gb	This section applies where WRA has approved the carrying out of restoration work at an authorised landfill site.
cy-gb	Mae’r adran hon yn gymwys pan fo ACC wedi cymeradwyo cyflawni gwaith adfer ar safle tirlenwi awdurdodedig.

en-gb	The operator of the site may apply in writing to WRA for the variation of the approval; and section 30 applies to an application for a variation as it applies to an application for an approval.
cy-gb	Caiff gweithredwr y safle wneud cais ysgrifenedig i ACC amrywio’r gymeradwyaeth; ac mae adran 30 yn gymwys i gais i amrywio fel y mae’n gymwys i gais am gymeradwyaeth.

en-gb	WRA may vary the approval on its own initiative if satisfied that the variation is necessary to ensure that the approval relates only to restoration work required by a condition of an environmental permit or planning permission relating to the site.
cy-gb	Caiff ACC amrywio’r gymeradwyaeth ar ei gymhelliad ei hun os yw wedi ei fodloni bod yr amrywiad yn angenrheidiol er mwyn sicrhau bod y gymeradwyaeth ond yn ymwneud â gwaith adfer sy’n ofynnol o dan un o amodau trwydded amgylcheddol neu ganiatâd cynllunio sy’n ymwneud â’r safle.

en-gb	If WRA varies an approval on its own initiative, it must issue a notice setting out the details of the variation to the operator of the authorised landfill site.
cy-gb	Os yw ACC yn amrywio cymeradwyaeth ar ei gymhelliad ei hun, rhaid iddo ddyroddi hysbysiad sy’n nodi manylion yr amrywiad i weithredwr y safle tirlenwi awdurdodedig.

en-gb	(5) The variation of an approval does not affect the application of section 29 to restoration work carried out in accordance with the approval before it was varied.
cy-gb	(5) Nid yw amrywio cymeradwyaeth yn effeithio ar gymhwysiad adran 29 i waith adfer a gyflawnwyd yn unol â’r gymeradwyaeth cyn ei hamrywio.

en-gb	(1) A taxable disposal is relieved from tax if—
cy-gb	(1) Mae gwarediad trethadwy wedi ei ryddhau rhag treth—

en-gb	it is a disposal of material consisting entirely of qualifying material,
cy-gb	os yw’n warediad deunydd sy’n ddeunydd cymwys i gyd,

en-gb	it is made at an authorised landfill site (or part of such a site) that was used for open-cast mining operations or quarrying operations,
cy-gb	os caiff ei wneud ar safle tirlenwi awdurdodedig (neu ar ran o safle o’r fath) a ddefnyddiwyd ar gyfer gweithrediadau mwyngloddio brig neu weithrediadau chwarela,

en-gb	it is made in accordance with a condition of planning permission relating to the site which requires the site (or the part in question) to be wholly or partially refilled after those operations end, and
cy-gb	os caiff ei wneud yn unol ag amod caniatâd cynllunio sy’n ymwneud â’r safle sy’n ei gwneud yn ofynnol i’r safle gael ei ail-lenwi (neu i’r rhan o dan sylw gael ei hail-lenwi) yn llwyr neu’n rhannol ar ôl i’r gweithrediadau hynny ddod i ben, a

en-gb	no other taxable disposals have been made at the site (or at the part in question) since those operations ended, apart from disposals that were relieved from tax under section 28 or this section.
cy-gb	os na wnaed unrhyw warediadau trethadwy eraill ar y safle (neu ar y rhan o dan sylw) ers i’r gweithrediadau hynny ddod i ben, ar wahân i warediadau a oedd wedi eu rhyddhau rhag treth o dan adran 28 neu o dan yr adran hon.

en-gb	(2) If the operations mentioned in subsection (1)(b) ended before the coming into force of this section, the reference in subsection (1)(d) to other taxable disposals includes disposals that were taxable disposals for the purposes of Part 3 of the Finance Act 1996 (c.
cy-gb	(2) Os daeth y gwarediadau a grybwyllir yn is-adran (1)(b) i ben cyn i’r adran hon ddod i rym, mae’r cyfeiriad yn is-adran (1)(d) at warediadau trethadwy eraill yn cynnwys gwarediadau a oedd yn warediadau trethadwy at ddibenion Rhan 3 o Ddeddf Cyllid 1996 (p.

en-gb	8) (landfill tax).
cy-gb	8) (treth dirlenwi).

en-gb	(3) If all open-cast mining operations and quarrying operations at the site ended before 1 October 1999, disposals of material at the site are not relieved from tax under this section unless the requirement mentioned in subsection (1)(c) was imposed on or before that date.
cy-gb	(3) Os daeth yr holl weithrediadau mwyngloddio brig a’r holl weithrediadau chwarela ar y safle i ben cyn 1 Hydref 1999, nid yw’r gwarediadau deunydd ar y safle wedi eu rhyddhau rhag treth o dan yr adran hon oni bai bod y gofyniad a grybwyllir yn is-adran (1)(c) wedi ei osod ar y dyddiad hwnnw neu cyn hynny.

en-gb	33 Power to modify reliefs
cy-gb	33 Pŵer i addasu rhyddhadau

en-gb	create an additional relief from tax,
cy-gb	creu rhyddhad ychwanegol rhag treth,

en-gb	modify an existing relief, or
cy-gb	addasu rhyddhad presennol, neu

en-gb	remove a relief.
cy-gb	dileu rhyddhad.

en-gb	(2) The regulations may provide for a relief to apply subject to conditions (for example, a condition requiring WRA to be notified before a taxable disposal is made).
cy-gb	(2) Caiff y rheoliadau ddarparu i ryddhad fod yn gymwys yn ddarostyngedig i amodau (er enghraifft, amod sy’n ei gwneud yn ofynnol hysbysu ACC cyn gwneud gwarediad trethadwy).

en-gb	(1) WRA must keep a register of persons who carry out taxable operations.
cy-gb	(1) Rhaid i ACC gadw cofrestr o bersonau sy’n cyflawni gweithrediadau trethadwy.

en-gb	A person carries out taxable operations if the person is the operator of an authorised landfill site at which taxable disposals are made.
cy-gb	Mae person yn cyflawni gweithrediadau trethadwy os yw’r person yn weithredwr safle tirlenwi awdurdodedig lle y gwneir gwarediadau trethadwy.

en-gb	A person’s entry in the register must contain the information specified in Schedule 2.
cy-gb	Rhaid i gofnod person ar y gofrestr gynnwys yr wybodaeth a bennir yn Atodlen 2.

en-gb	The register may contain any other information WRA thinks appropriate for the purposes of collecting and managing the tax.
cy-gb	Caiff y gofrestr gynnwys unrhyw wybodaeth arall y mae ACC o’r farn ei bod yn briodol at ddibenion casglu a rheoli’r dreth.

en-gb	WRA may publish information contained in the register.
cy-gb	Caiff ACC gyhoeddi gwybodaeth sydd wedi ei chynnwys yn y gofrestr.

en-gb	(1) A person who carries out taxable operations must be registered with WRA.
cy-gb	(1) Rhaid i berson sy’n cyflawni gweithrediadau trethadwy fod wedi ei gofrestru gydag ACC.

en-gb	(2) A person who intends to carry out taxable operations but is not registered—
cy-gb	(2) Rhaid i berson sy’n bwriadu cyflawni gweithrediadau trethadwy ond nad yw wedi ei gofrestru—

en-gb	must apply in writing to WRA to be registered, and
cy-gb	gwneud cais ysgrifenedig i ACC i gael ei gofrestru, a

en-gb	must do so at least 14 days before the day on which the person begins to carry out taxable operations.
cy-gb	gwneud hynny o leiaf 14 o ddiwrnodau cyn y diwrnod y mae’r person yn dechrau cyflawni gweithrediadau trethadwy.

en-gb	(3) WRA must register the person if satisfied that the application—
cy-gb	(3) Rhaid i ACC gofrestru’r person os yw wedi ei fodloni bod y cais—

en-gb	contains the information WRA requires to register the person, and
cy-gb	yn cynnwys yr wybodaeth sy’n ofynnol gan ACC i gofrestru’r person, a

en-gb	is in the form (if any) specified by WRA.
cy-gb	ar y ffurf a bennir gan ACC (os o gwbl).

en-gb	(4) WRA must issue a notice to the person of its decision on the application.
cy-gb	(4) Rhaid i ACC ddyroddi hysbysiad i’r person am ei benderfyniad ar y cais.

en-gb	(5) If WRA registers the person, the notice must set out the person’s entry in the register.
cy-gb	(5) Os yw ACC yn cofrestru’r person, rhaid i’r hysbysiad nodi cofnod y person yn y gofrestr.

en-gb	A registered person must give WRA notice of any change of circumstances which causes the person’s entry in the register to become inaccurate.
cy-gb	Rhaid i berson cofrestredig roi hysbysiad i ACC am unrhyw newid mewn amgylchiadau sy’n peri i gofnod y person yn y gofrestr fod yn anghywir.

en-gb	The notice must be given before the end of the period of 30 days beginning with the day on which the change occurs.
cy-gb	Rhaid rhoi’r hysbysiad cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y mae’r newid yn digwydd.

en-gb	A person who has provided information to WRA for a purpose relating to registration must give WRA notice if the person discovers an inaccuracy in any of the information.
cy-gb	Rhaid i berson sydd wedi darparu gwybodaeth i ACC at ddiben sy’n ymwneud â chofrestru roi hysbysiad i ACC os yw’r person yn darganfod bod unrhyw ran o’r wybodaeth yn anghywir.

en-gb	The notice must be given before the end of the period of 30 days beginning with the day on which the person discovers the inaccuracy.
cy-gb	Rhaid rhoi’r hysbysiad cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n ddechrau â’r diwrnod y mae’r person yn darganfod yr anghywirdeb.

en-gb	If WRA is satisfied that information contained in the register is inaccurate, it may correct the register (whether or not the registered person to whom the information relates has given WRA notice of the inaccuracy).
cy-gb	Os yw ACC wedi ei fodloni bod gwybodaeth sydd wedi ei chynnwys yn y gofrestr yn anghywir, caiff gywiro’r gofrestr (pa un a yw’r person cofrestredig y mae’r wybodaeth yn ymwneud ag ef wedi rhoi hysbysiad i ACC am yr anghywirdeb ai peidio).

en-gb	If WRA corrects a person’s entry in the register, it must issue a notice to the person setting out the corrected entry.
cy-gb	Os yw ACC yn cywiro cofnod person yn y gofrestr, rhaid iddo ddyroddi hysbysiad i’r person yn nodi’r cofnod fel y’i cywirwyd.

en-gb	(1) A registered person who ceases to carry out taxable operations must apply in writing to WRA for the cancellation of the person’s registration.
cy-gb	(1) Rhaid i berson cofrestredig sy’n peidio â chyflawni gweithrediadau trethadwy wneud cais ysgrifenedig i ACC i ganslo cofrestriad y person hwnnw.

en-gb	The application must be made before the end of the period of 30 days beginning with the day on which the person ceases to carry out taxable operations.
cy-gb	Rhaid gwneud y cais cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y mae’r person yn peidio â chyflawni gweithrediadau trethadwy.

en-gb	WRA may cancel a person’s registration if satisfied that the person has ceased to carry out taxable operations (whether or not the person has applied for the cancellation).
cy-gb	Caiff ACC ganslo cofrestriad person os yw wedi ei fodloni bod y person wedi peidio â chyflawni gweithrediadau trethadwy (pa un a yw’r person wedi gwneud cais i ganslo’r cofrestriad ai peidio).

en-gb	But WRA may not cancel the person’s registration unless satisfied that all of the tax that the person is required to pay has been paid.
cy-gb	Ond ni chaiff ACC ganslo cofrestriad y person oni bai ei fod wedi ei fodloni bod yr holl dreth y mae’n ofynnol i’r person ei thalu wedi ei thalu.

en-gb	WRA may also cancel a person’s registration if satisfied that the person has not carried out taxable operations and does not intend to do so.
cy-gb	Caiff ACC hefyd ganslo cofrestriad person os yw wedi ei fodloni nad yw’r person wedi cyflawni gweithrediadau trethadwy ac nad yw’n bwriadu gwneud hynny.

en-gb	If WRA cancels a person’s registration, it must issue a notice of the cancellation to the person.
cy-gb	Os yw ACC yn canslo cofrestriad person, rhaid iddo ddyroddi hysbysiad am y canslo i’r person.

en-gb	In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (h) (inserted by section 24 of this Act) insert—
cy-gb	Yn adran 172 o DCRhT (penderfyniadau apeliadwy), yn is-adran (2), ar ôl paragraff (h) (a fewnosodir gan adran 24 o’r Ddeddf hon) mewnosoder—

en-gb	“(i) a decision relating to the registration of a person for the purposes of landfill disposals tax;”.
cy-gb	“(i) penderfyniad sy’n ymwneud â chofrestru person at ddibenion treth gwarediadau tirlenwi;”.

en-gb	(1) A person who carries out taxable operations must make a tax return to WRA in respect of each accounting period.
cy-gb	(1) Rhaid i berson sy’n cyflawni gweithrediadau trethadwy ddychwelyd ffurflen dreth i ACC mewn cysylltiad â phob cyfnod cyfrifyddu.

en-gb	(2) The tax return must contain—
cy-gb	(2) Rhaid i’r ffurflen dreth gynnwys—

en-gb	an assessment of the amount of tax chargeable on the person in respect of the accounting period (see section 41), and
cy-gb	asesiad o swm y dreth sydd i’w godi ar y person mewn cysylltiad â’r cyfnod cyfrifyddu (gweler adran 41), a

en-gb	a declaration by the person that the information contained in the return, and in any document that accompanies the return, is correct and complete to the best of the person’s knowledge, or
cy-gb	datganiad gan y person fod yr wybodaeth sydd wedi ei chynnwys ar y ffurflen dreth, a’r wybodaeth mewn unrhyw ddogfen sy’n mynd gyda’r ffurflen dreth, yn gywir ac yn gyflawn hyd eithaf gwybodaeth y person, neu

en-gb	if the person authorises an agent to complete the return on the person’s behalf, a certification by the agent that the person has made a declaration to that effect.
cy-gb	os yw’r person yn awdurdodi asiant i lenwi a dychwelyd y ffurflen dreth ar ran y person, ardystiad gan yr asiant fod y person wedi gwneud datganiad i’r perwyl hwnnw.

en-gb	(3) The tax return must be made on or before the filing date for the return.
cy-gb	(3) Rhaid dychwelyd y ffurflen dreth ar ddyddiad ffeilio’r ffurflen dreth neu cyn hynny.

en-gb	(4) The filing date for the return—
cy-gb	(4) Dyddiad ffeilio’r ffurflen dreth—

en-gb	is the last working day of the month that follows the month in which the accounting period ends, unless the filing date is varied under section 40;
cy-gb	yw diwrnod gwaith olaf y mis sy’n dilyn y mis y daw’r cyfnod cyfrifyddu i ben ynddo, oni bai y caiff y dyddiad ffeilio ei amrywio o dan adran 40;

en-gb	if the filing date is varied under section 40, is the date specified in the notice that makes the variation (and if more than one variation is made to the filing date, is the date specified in the notice that makes the last variation).
cy-gb	os caiff y dyddiad ffeilio ei amrywio o dan adran 40, yw’r dyddiad a bennir yn yr hysbysiad sy’n gwneud yr amrywiad (ac os gwneir mwy nag un amrywiad i’r dyddiad ffeilio, yw’r dyddiad a bennir yn yr hysbysiad sy’n gwneud yr amrywiad diwethaf).

en-gb	(5) The accounting periods in respect of which a person must make a tax return—
cy-gb	(5) Y cyfnodau cyfrifyddu y mae’n rhaid i berson ddychwelyd ffurflen dreth mewn perthynas â hwy—

en-gb	are the periods specified in subsections (6) and (7), unless those periods are varied under section 40;
cy-gb	yw’r cyfnodau a bennir yn is-adrannau (6) a (7), oni bai y caiff y cyfnodau hynny eu hamrywio o dan adran 40;

en-gb	if the periods specified in subsections (6) and (7) are varied under section 40, are the periods specified in the notice that makes the variation (and if more than one variation is made to the accounting periods, are the periods specified in the notice that makes the last variation).
cy-gb	os caiff y cyfnodau a bennir yn is-adrannau (6) a (7) eu hamrywio o dan adran 40, yw’r cyfnodau a bennir yn yr hysbysiad sy’n gwneud yr amrywiad (ac os gwneir mwy nag un amrywiad i’r cyfnodau cyfrifyddu, yw’r cyfnodau a bennir yn yr hysbysiad sy’n gwneud yr amrywiad diwethaf).

en-gb	(6) In the case of a person who is registered—
cy-gb	(6) Yn achos person sy’n gofrestredig—

en-gb	(a) the first accounting period is the period—
cy-gb	(a) y cyfnod cyfrifyddu cyntaf yw’r cyfnod—

en-gb	beginning with the day on which the person begins to carry out taxable operations (or, if later, the day on which the person becomes registered), and
cy-gb	sy’n dechrau â’r diwrnod y mae’r person yn dechrau cyflawni gweithrediadau trethadwy (neu, os yw’n ddiweddarach, y diwrnod y daw’r person yn gofrestredig), a

en-gb	ending with a day specified in a notice issued by WRA to the person;
cy-gb	sy’n dod i ben â diwrnod a bennir mewn hysbysiad a ddyroddir gan ACC i’r person;

en-gb	(b) the subsequent accounting periods are each subsequent period of 3 months in which the person carries out taxable operations.
cy-gb	(b) y cyfnodau cyfrifyddu dilynol yw pob cyfnod dilynol o 3 mis y mae’r person yn cyflawni gweithrediadau trethadwy ynddo.

en-gb	(7) In the case of a person who is not registered—
cy-gb	(7) Yn achos person nad yw’n gofrestredig—

en-gb	beginning with the day on which the person begins to carry out taxable operations, and
cy-gb	sy’n dechrau â’r diwrnod y mae’r person yn dechrau cyflawni gweithrediadau trethadwy, a

en-gb	ending with the end of the calendar quarter in which the person begins to do so (or, if sooner, the day before the day on which the person becomes registered);
cy-gb	sy’n dod i ben â diwedd y chwarter calendr y mae’r person yn dechrau gwneud hynny (neu, os yw’n gynharach, y diwrnod cyn y diwrnod y daw’r person yn gofrestredig);

en-gb	(b) the subsequent accounting periods are each subsequent calendar quarter in which the person carries out taxable operations (but if the person becomes registered before the end of a calendar quarter, the accounting period relating to that quarter ends with the day before the day on which the person becomes registered).
cy-gb	(b) y cyfnodau cyfrifyddu dilynol yw pob chwarter calendr dilynol y mae’r person yn cyflawni gweithrediadau trethadwy ynddo (ond os daw’r person yn gofrestredig cyn diwedd chwarter calendr, daw’r cyfnod cyfrifyddu sy’n ymwneud â’r chwarter hwnnw i ben â’r diwrnod cyn y diwrnod y daw’r person yn gofrestredig).

en-gb	(8) In this section, “calendar quarter” means a period of 3 months ending with 31 March, 30 June, 30 September or 31 December.
cy-gb	(8) Yn yr adran hon, ystyr “chwarter calendr” yw cyfnod o 3 mis sy’n dod i ben â 31 Mawrth, 30 Mehefin, 30 Medi neu 31 Rhagfyr.

en-gb	40 Power to vary accounting period or filing date
cy-gb	40 Pŵer i amrywio cyfnod cyfrifyddu neu ddyddiad ffeilio

en-gb	(1) WRA may vary—
cy-gb	(1) Caiff ACC amrywio—

en-gb	the duration of an accounting period;
cy-gb	hyd cyfnod cyfrifyddu;

en-gb	the filing date for a tax return.
cy-gb	dyddiad ffeilio ffurflen dreth.

en-gb	(2) A variation is made by issuing a notice to the person to whom it applies.
cy-gb	(2) Gwneir amrywiad drwy ddyroddi hysbysiad i’r person y mae’r amrywiad yn gymwys iddo.

en-gb	(3) The notice must set out the details of the variation.
cy-gb	(3) Rhaid i’r hysbysiad nodi manylion yr amrywiad.

en-gb	(4) WRA may issue a notice under this section either—
cy-gb	(4) Caiff ACC ddyroddi hysbysiad o dan yr adran hon naill ai—

en-gb	on the application of a person who carries out taxable operations or who intends to do so, or
cy-gb	ar gais person sy’n cyflawni gweithrediadau trethadwy neu sy’n bwriadu gwneud hynny, neu

en-gb	on its own initiative.
cy-gb	ar ei gymhelliad ei hun.

en-gb	An application for a variation must be made in writing.
cy-gb	Rhaid i gais i amrywio gael ei gyflwyno mewn ysgrifen.

en-gb	If WRA refuses an application for a variation, it must issue a notice of its decision to the person who made the application.
cy-gb	Os yw ACC yn gwrthod cais i amrywio, rhaid iddo ddyroddi hysbysiad am ei benderfyniad i’r person a wnaeth y cais.

en-gb	(1) Tax chargeable on a taxable disposal made at an authorised landfill site is chargeable in respect of the accounting period in which the disposal is made.
cy-gb	(1) Mae’r dreth sydd i’w chodi ar warediad trethadwy a wneir ar safle tirlenwi awdurdodedig i’w chodi mewn cysylltiad â’r cyfnod cyfrifyddu y gwneir y gwarediad ynddo.

en-gb	(2) But if the person who carries out taxable operations at the site issues a landfill invoice in respect of the disposal within the period of 14 days beginning with the day on which the disposal is made, the amount of tax chargeable on the disposal is chargeable in respect of the accounting period in which the invoice is issued (rather than the accounting period in which the disposal is made).
cy-gb	(2) Ond os yw’r person sy’n cyflawni gweithrediadau trethadwy ar y safle yn dyroddi anfoneb dirlenwi mewn cysylltiad â’r gwarediad o fewn y cyfnod o 14 o ddiwrnodau sy’n dechrau â’r diwrnod y gwneir y gwarediad, mae swm y dreth sydd i’w godi ar y gwarediad i’w godi mewn cysylltiad â’r cyfnod cyfrifyddu y dyroddir yr anfoneb ynddo (yn hytrach na’r cyfnod cyfrifyddu y gwneir y gwarediad ynddo).

en-gb	(3) Subsection (2) does not apply to the disposal if the person has given notice to WRA, before the landfill invoice is issued, that the person does not wish to take advantage of it.
cy-gb	(3) Nid yw is-adran (2) yn gymwys i’r gwarediad os yw’r person wedi rhoi hysbysiad i ACC, cyn dyroddi’r anfoneb dirlenwi, nad yw’r person yn dymuno manteisio arni.

en-gb	(4) The person may vary or withdraw the notice by giving a further notice to WRA.
cy-gb	(4) Caiff y person amrywio’r hysbysiad, neu ei dynnu’n ôl, drwy roi hysbysiad pellach i ACC.

en-gb	(5) A person who carries out taxable operations, or who intends to do so, may make an application in writing to WRA for subsection (2) to be applied—
cy-gb	(5) Caiff person sy’n cyflawni gweithrediadau trethadwy, neu sy’n bwriadu gwneud hynny, wneud cais ysgrifenedig i ACC am gymhwyso is-adran (2)—

en-gb	to all taxable disposals made at an authorised landfill site at which the person carries out taxable operations, or
cy-gb	i’r holl warediadau trethadwy a wneir ar safle tirlenwi awdurdodedig y mae’r person yn cyflawni gweithrediadau trethadwy arno, neu

en-gb	to a description of taxable disposals specified in the application, as if the reference to a period of 14 days were to a longer period.
cy-gb	i ddisgrifiad o warediadau trethadwy a bennir yn y cais, fel pe bai’r cyfeiriad at gyfnod o 14 o ddiwrnodau yn gyfeiriad at gyfnod hwy.

en-gb	(6) WRA must issue a notice to the person of its decision on the application; and if WRA grants the application, the notice must specify the longer period and the taxable disposals in relation to which the longer period is to be applied.
cy-gb	(6) Rhaid i ACC ddyroddi hysbysiad i’r person am ei benderfyniad ar y cais; ac os yw ACC yn caniatáu’r cais, rhaid i’r hysbysiad bennu’r cyfnod hwy a’r gwarediadau trethadwy y mae’r cyfnod hwy i’w gymhwyso mewn perthynas â hwy.

en-gb	(7) WRA may vary or withdraw the notice by issuing a further notice to the person.
cy-gb	(7) Caiff ACC amrywio’r hysbysiad, neu ei dynnu’n ôl, drwy ddyroddi hysbysiad pellach i’r person.

en-gb	(8) In this section, a “landfill invoice” means an invoice which—
cy-gb	(8) Yn yr adran hon, ystyr “anfoneb dirlenwi” yw anfoneb—

en-gb	is issued in respect of a taxable disposal, and
cy-gb	a ddyroddir mewn cysylltiad â gwarediad trethadwy, a

en-gb	contains the information specified in Schedule 3.
cy-gb	sy’n cynnwys yr wybodaeth a bennir yn Atodlen 3.

en-gb	(1) A person who makes a tax return must pay the amount of tax stated in the return as the amount assessed to be chargeable on the person on or before the filing date for the return.
cy-gb	(1) Rhaid i berson sy’n dychwelyd ffurflen dreth dalu’r swm o dreth a nodir ar y ffurflen dreth fel y swm yr aseswyd ei fod i’w godi ar y person ar ddiwrnod ffeilio’r ffurflen dreth neu cyn hynny.

en-gb	(2) Where an amount of tax is assessed to be chargeable on the person as a result of an amendment made to the tax return under section 41 of TCMA (amendment of tax return by taxpayer), the person must pay the amount—
cy-gb	(2) Pan asesir bod swm o dreth i’w godi ar y person o ganlyniad i ddiwygiad a wneir i’r ffurflen dreth o dan adran 41 o DCRhT (trethdalwr yn diwygio ffurflen dreth), rhaid i’r person dalu’r swm—

en-gb	if the amendment is made on or before the filing date for the return, on or before the filing date, or
cy-gb	os gwneir y diwygiad ar ddyddiad ffeilio’r ffurflen dreth neu cyn hynny, ar y dyddiad ffeilio neu cyn hynny, neu

en-gb	if the amendment is made after the filing date for the return, on the day that the person gives notice of the amendment to WRA.
cy-gb	os gwneir y diwygiad ar ôl dyddiad ffeilio’r ffurflen dreth, ar y diwrnod y mae’r person yn rhoi hysbysiad i ACC am y diwygiad.

en-gb	(3) See the following provisions of TCMA for provision about the payment of amounts of tax in other circumstances—
cy-gb	(3) Gweler y darpariaethau a ganlyn yn DCRhT am ddarpariaeth ynghylch talu symiau o dreth mewn amgylchiadau eraill—

en-gb	section 42(4A) (amount payable as a result of a correction made to a tax return by WRA);
cy-gb	adran 42(4A) (swm sy’n daladwy o ganlyniad i gywiriad a wneir i ffurflen dreth gan ACC);

en-gb	section 45(4) (amount payable as a result of an amendment made to a tax return during an enquiry);
cy-gb	adran 45(4) (swm sy’n daladwy o ganlyniad i ddiwygiad a wneir i ffurflen dreth yn ystod ymholiad);

en-gb	section 50(4) (amount payable as a result of an amendment made to a tax return on the completion of an enquiry);
cy-gb	adran 50(4) (swm sy’n daladwy o ganlyniad i ddiwygiad a wneir i ffurflen dreth ar ôl cwblhau ymholiad);

en-gb	section 52(5) (amount payable in accordance with a WRA determination); section 61(2) (amount payable in accordance with a WRA assessment).
cy-gb	adran 52(5) (swm sy’n daladwy yn unol â dyfarniad ACC); adran 61(2) (swm sy’n daladwy yn unol ag asesiad ACC).

en-gb	(1) A person who carries out taxable operations must keep a record (a “landfill disposals tax summary”) of—
cy-gb	(1) Rhaid i berson sy’n cyflawni gweithrediadau trethadwy gadw cofnod (sef “crynodeb treth gwarediadau tirlenwi”) o—

en-gb	the amount of tax chargeable on the person, and
cy-gb	swm y dreth sydd i’w godi ar y person, a

en-gb	the tax paid by the person,
cy-gb	y dreth a dalwyd gan y person,

en-gb	in respect of each accounting period.
cy-gb	mewn cysylltiad â phob cyfnod cyfrifyddu.

en-gb	the form in which the landfill disposals tax summary must be kept, and
cy-gb	ar ba ffurf y mae’n rhaid cadw’r crynodeb treth gwarediadau tirlenwi, a

en-gb	(3) The landfill disposals tax summary is to be treated for the purposes of TCMA as being a record required to be kept and preserved under section 38(1) of TCMA for the purpose of demonstrating that the tax return that the person is required to make in respect of the accounting period is correct and complete.
cy-gb	(3) Mae’r crynodeb treth gwarediadau tirlenwi i’w drin at ddibenion DCRhT fel cofnod y mae’n ofynnol ei gadw a’i storio’n ddiogel o dan adran 38(1) o DCRhT at ddiben dangos bod y ffurflen dreth y mae’n ofynnol i’r person ei dychwelyd mewn cysylltiad â’r cyfnod cyfrifyddu yn gywir ac yn gyflawn.

en-gb	Section 181B of TCMA (postponement requests) (inserted by paragraph 63 of Schedule 23 to LTTA) is amended as follows.
cy-gb	Mae adran 181B o DCRhT (ceisiadau i ohirio) (a fewnosodir gan baragraff 63 o Atodlen 23 i DTTT) wedi ei diwygio fel a ganlyn.

en-gb	omit the “and” after paragraph (a), and
cy-gb	hepgorer yr “a” ar ôl paragraff (a), a

en-gb	at the end of paragraph (b) insert “, and
cy-gb	ar ddiwedd paragraff (b) mewnosoder “, ac

en-gb	(c) where the request relates to an amount of landfill disposals tax, the reasons why the person making the request thinks that recovery of the amount (and interest on that amount) would cause the person financial hardship.”
cy-gb	(c) pan fo’r cais yn ymwneud â swm o dreth gwarediadau tirlenwi, y rhesymau pam y mae’r person sy’n gwneud y cais yn credu y byddai adennill y swm (a llog ar y swm hwnnw) yn achosi caledi ariannol i’r person.”

en-gb	the words from “thinks that” to “excessive,” become paragraph (a), and
cy-gb	daw’r geiriau o “yn credu” i “yn ormodol,” yn baragraff (a), a

en-gb	after that paragraph insert “and
cy-gb	ar ôl y paragraff hwnnw mewnosoder “a

en-gb	(b) where the request relates to an amount of landfill disposals tax, has reason to believe that recovery of the amount (and interest on that amount) would cause the person financial hardship,”.
cy-gb	(b) pan fo’r cais yn ymwneud â swm o dreth gwarediadau tirlenwi, â rheswm i gredu y byddai adennill y swm (a llog ar y swm hwnnw) yn achosi caledi ariannol i’r person,”.

en-gb	the words from “thinks that” to “excessive” become paragraph (a), and
cy-gb	daw’r geiriau o “yn credu” i “yn ormodol,” yn baragraff (a), a

en-gb	for the words from “it may grant” to the end substitute “, or
cy-gb	yn lle’r geiriau o “caiff ganiatáu” i’r diwedd rhodder “neu

en-gb	(b) where the request relates to an amount of landfill disposals tax, has reason to believe that it is only in respect of part of the amount (and interest on that part) that recovery would cause the person financial hardship,
cy-gb	(b) pan fo’r cais yn ymwneud â swm o dreth gwarediadau tirlenwi, â rheswm i gredu mai dim ond mewn cysylltiad â rhan o’r swm (a llog ar y rhan honno) y byddai adennill yn achosi caledi ariannol i’r person,

en-gb	WRA may grant the request in respect of such part of the amount as it thinks appropriate.”
cy-gb	caiff ACC ganiatáu’r cais mewn cysylltiad ag unrhyw ran o’r swm sy’n briodol yn ei farn.”

en-gb	In section 67 of TCMA (cases in which WRA need not give effect to a claim), after subsection (11) insert—
cy-gb	Yn adran 67 o DCRhT (achosion pan na fo angen i ACC roi effaith i hawliad), ar ôl is-adran (11) mewnosoder—

en-gb	“(12) Case 8 is where—
cy-gb	“(12) Achos 8 yw—

en-gb	the claim is made in respect of an amount of landfill disposals tax, and
cy-gb	pan wneir yr hawliad mewn cysylltiad â swm o dreth gwarediadau tirlenwi, a

en-gb	an amount of landfill disposals tax that the claimant is required to pay has not been paid.”
cy-gb	pan na fo swm o dreth gwarediadau tirlenwi y mae’n ofynnol i’r hawlydd ei dalu wedi ei dalu.”

en-gb	TAX CHARGEABLE ON TAXABLE DISPOSALS 46 Calculation of tax chargeable on taxable disposal
cy-gb	Y DRETH SYDD I’W CHODI AR WAREDIADAU TRETHADWY 46 Cyfrifo’r dreth sydd i’w chodi ar warediad trethadwy

en-gb	(1) This section applies to a taxable disposal of material made at a place that is not, and does not form part of, an authorised landfill site.
cy-gb	(1) Mae’r adran hon yn gymwys i warediad trethadwy deunydd a wneir yn rhywle nad yw’n safle tirlenwi awdurdodedig, nac yn rhan o safle o’r fath.

en-gb	The amount of tax chargeable on the disposal is to be calculated by multiplying the taxable weight of the material in tonnes by the unauthorised disposals rate.
cy-gb	Mae swm y dreth sydd i’w godi ar y gwarediad i’w gyfrifo drwy luosi pwysau trethadwy’r deunydd mewn tunelli â’r gyfradd ar gyfer gwarediadau sydd heb eu hawdurdodi.

en-gb	The taxable weight of the material is the weight of the material determined by WRA using any method it thinks appropriate.
cy-gb	Pwysau trethadwy’r deunydd yw pwysau’r deunydd fel y’i pennir gan ACC gan ddefnyddio unrhyw ddull y mae ACC o’r farn ei fod yn briodol.

en-gb	The unauthorised disposals rate is the rate per tonne prescribed for the purposes of subsection (2) in regulations.
cy-gb	Y gyfradd ar gyfer gwarediadau sydd heb eu hawdurdodi yw’r gyfradd y dunnell a ragnodir at ddibenion is-adran (2) mewn rheoliadau.

en-gb	Regulations under subsection (4) may prescribe different rates for different descriptions of material.
cy-gb	Caiff rheoliadau o dan is-adran (4) ragnodi cyfraddau gwahanol ar gyfer disgrifiadau gwahanol o ddeunydd.

en-gb	(1) For the purposes of this Chapter, a person meets the charging condition in respect of a taxable disposal if the person—
cy-gb	(1) At ddibenion y Bennod hon, mae person yn bodloni’r amod ar gyfer codi treth mewn cysylltiad â gwarediad trethadwy os yw’r person—

en-gb	made the disposal, or
cy-gb	wedi gwneud y gwarediad, neu

en-gb	knowingly caused or knowingly permitted the disposal to be made.
cy-gb	wedi achosi neu ganiatáu i’r gwarediad gael ei wneud, gan wybod ei fod yn gwneud hynny.

en-gb	a person who, at the time of the disposal, controlled, or was in a position to control, a motor vehicle or trailer from which the disposal was made is to be treated as having knowingly caused the disposal to be made, and
cy-gb	mae person a oedd, pan wnaed y gwarediad, yn rheoli, neu mewn sefyllfa i reoli, cerbyd modur neu ôl-gerbyd y gwnaed y gwarediad ohono i’w drin fel pe bai wedi achosi i’r gwarediad gael ei wneud, gan wybod ei fod yn gwneud hynny, a

en-gb	a person who, at the time of the disposal, was the owner, lessee or occupier of the land where the disposal was made is to be treated as having knowingly permitted the disposal to be made,
cy-gb	mae person a oedd, pan wnaed y gwarediad, yn berchennog, yn lesddeiliad neu’n feddiannydd y tir lle y gwnaed y gwarediad i’w drin fel pe bai wedi caniatáu i’r gwarediad gael ei wneud, gan wybod ei fod yn gwneud hynny,

en-gb	unless the person satisfies WRA or (on appeal) the tribunal that the person did not knowingly cause or knowingly permit the disposal to be made.
cy-gb	oni bai bod y person yn bodloni ACC neu (ar apêl) y tribiwnlys nad achosodd neu na chaniataodd y person i’r gwarediad gael ei wneud, gan wybod ei fod yn gwneud hynny.

en-gb	(3) Regulations may make further or different provision about—
cy-gb	(3) Caiff rheoliadau wneud darpariaeth bellach neu ddarpariaeth wahanol ynghylch—

en-gb	circumstances in which a person is to be treated as meeting (or not meeting) the charging condition, or
cy-gb	amgylchiadau pan fo person i’w drin fel pe bai’n bodloni (neu heb fod yn bodloni) yr amod ar gyfer codi treth, neu

en-gb	matters that are to be taken into account in determining whether a person meets (or does not meet) that condition.
cy-gb	materion sydd i’w hystyried wrth benderfynu a yw person yn bodloni (neu heb fod yn bodloni) yr amod hwnnw.

en-gb	48 Power to issue preliminary notice
cy-gb	48 Pŵer i ddyroddi hysbysiad rhagarweiniol

en-gb	(1) WRA may issue a preliminary notice to a person if it appears to WRA that—
cy-gb	(1) Caiff ACC ddyroddi hysbysiad rhagarweiniol i berson os ymddengys i ACC—

en-gb	a taxable disposal has been made at a place that is not, and does not form part of, an authorised landfill site, and
cy-gb	bod gwarediad trethadwy wedi ei wneud yn rhywle nad yw’n safle tirlenwi awdurdodedig, nac yn rhan o safle o’r fath, a

en-gb	the person meets the charging condition in respect of the disposal (see section 47).
cy-gb	bod y person yn bodloni’r amod ar gyfer codi treth mewn cysylltiad â’r gwarediad (gweler adran 47).

en-gb	(2) A preliminary notice must—
cy-gb	(2) Rhaid i hysbysiad rhagarweiniol—

en-gb	identify the land where the taxable disposal appears to have been made;
cy-gb	nodi’r tir lle yr ymddengys fod y gwarediad trethadwy wedi ei wneud;

en-gb	describe the circumstances of the disposal and the nature of the material disposed of, so far as they are known to WRA;
cy-gb	disgrifio amgylchiadau’r gwarediad a natur y deunydd a waredwyd, i’r graddau y maent yn hysbys i ACC;

en-gb	state when the disposal appears to have been made, and if WRA has estimated when the disposal was made, explain how WRA has made the estimate;
cy-gb	datgan pryd yr ymddengys y gwnaed y gwarediad, ac os yw ACC wedi amcangyfrif pryd y gwnaed y gwarediad, esbonio sut y mae ACC wedi amcangyfrif hynny;

en-gb	explain why WRA thinks that the person to whom the notice is issued meets the charging condition in respect of the disposal;
cy-gb	esbonio pam fod ACC o’r farn fod y person y dyroddir yr hysbysiad iddo yn bodloni’r amod ar gyfer codi treth mewn cysylltiad â’r gwarediad;

en-gb	state the amount of the proposed charge to tax on the disposal;
cy-gb	datgan swm y dreth y bwriedir ei godi ar y gwarediad;

en-gb	explain how that amount has been calculated, including the method used by WRA to determine the taxable weight of the material disposed of.
cy-gb	esbonio sut y cyfrifwyd y swm hwnnw, gan gynnwys y dull a ddefnyddiodd ACC i bennu pwysau trethadwy’r deunydd a waredwyd.

en-gb	(3) A preliminary notice must also inform the person to whom it is issued—
cy-gb	(3) Rhaid i hysbysiad rhagarweiniol hefyd hysbysu’r person y’i dyroddir iddo—

en-gb	that a notice will be issued under section 49 after the end of 45 days beginning with the day on which the preliminary notice is issued,
cy-gb	y dyroddir hysbysiad o dan adran 49 ar ôl diwedd 45 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir yr hysbysiad rhagarweiniol,

en-gb	that the person may request that WRA extend that period, and
cy-gb	y caiff y person wneud cais i ACC ymestyn y cyfnod hwnnw, ac

en-gb	that the person may make written representations to WRA at any time before a notice is issued under section 49.
cy-gb	y caiff y person gyflwyno sylwadau ysgrifenedig i ACC unrhyw bryd cyn y dyroddir hysbysiad o dan adran 49.

en-gb	(4) A single preliminary notice may relate to more than one taxable disposal or to an unascertained number of taxable disposals.
cy-gb	(4) Caiff un hysbysiad rhagarweiniol ymwneud â mwy nag un gwarediad trethadwy neu â nifer heb ei ganfod o warediadau trethadwy.

en-gb	(5) WRA may not issue a preliminary notice more than 4 years after WRA becomes aware of any taxable disposal to which the notice relates.
cy-gb	(5) Ni chaiff ACC ddyroddi hysbysiad rhagarweiniol fwy na 4 blynedd ar ôl i ACC ddod yn ymwybodol o unrhyw warediad trethadwy y mae’r hysbysiad yn ymwneud ag ef.

en-gb	(6) Nor may WRA issue a preliminary notice more than 20 years after the time when it appears to WRA that any taxable disposal to which the notice relates was made.
cy-gb	(6) Ni chaiff ACC ychwaith ddyroddi hysbysiad rhagarweiniol fwy nag 20 mlynedd ar ôl yr adeg yr ymddengys i ACC y gwnaed unrhyw warediad trethadwy y mae’r hysbysiad yn ymwneud ag ef.

en-gb	49 Power to issue charging notice after issuing preliminary notice
cy-gb	49 Pŵer i ddyroddi hysbysiad codi treth ar ôl dyroddi hysbysiad rhagarweiniol

en-gb	WRA has issued a preliminary notice to a person under section 48, and
cy-gb	ACC wedi dyroddi hysbysiad rhagarweiniol i berson o dan adran 48, a

en-gb	the period of 45 days beginning with the day on which the notice was issued, or any longer period agreed by WRA, has ended.
cy-gb	y cyfnod o 45 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddwyd yr hysbysiad, neu unrhyw gyfnod hwy y cytunodd ACC iddo, wedi dod i ben.

en-gb	(2) WRA must either—
cy-gb	(2) Rhaid i ACC naill ai—

en-gb	issue a charging notice to the person in respect of any of the disposals to which the preliminary notice relates, or
cy-gb	dyroddi hysbysiad codi treth i’r person mewn cysylltiad ag unrhyw un neu ragor o’r gwarediadau y mae’r hysbysiad rhagarweiniol yn ymwneud â hwy, neu

en-gb	issue a notice to the person stating that it does not intend to issue a charging notice to the person in respect of those disposals.
cy-gb	dyroddi hysbysiad i’r person sy’n datgan nad yw’n bwriadu dyroddi hysbysiad codi treth i’r person mewn cysylltiad â’r gwarediadau hynny.

en-gb	(3) WRA may issue a charging notice to a person only if satisfied that—
cy-gb	(3) Ni chaiff ACC ddyroddi hysbysiad codi treth i berson onid yw’n fodlon—

en-gb	the person meets the charging condition in respect of the disposal.
cy-gb	bod y person yn bodloni’r amod ar gyfer codi treth ar y gwarediad.

en-gb	In deciding whether to issue a charging notice to a person, WRA must have regard to any written representations made by the person.
cy-gb	Wrth benderfynu pa un ai i ddyroddi hysbysiad codi treth i berson ai peidio, rhaid i ACC roi sylw i unrhyw sylwadau ysgrifenedig a gyflwynwyd gan y person.

en-gb	A charging notice must—
cy-gb	Rhaid i hysbysiad codi treth—

en-gb	give details of the taxable disposal or disposals to which the notice relates;
cy-gb	rhoi manylion y gwarediad neu’r gwarediadau trethadwy y mae’r hysbysiad yn ymwneud ag ef neu â hwy;

en-gb	explain why WRA is satisfied that the person to whom the notice is issued meets the charging condition in respect of the disposal or disposals;
cy-gb	esbonio pam fod ACC wedi ei fodloni bod y person y dyroddir yr hysbysiad iddo yn bodloni’r amod ar gyfer codi treth mewn cysylltiad â’r gwarediad neu’r gwarediadau;

en-gb	state the amount of the charge to tax on the disposal or disposals;
cy-gb	datgan swm y dreth sydd i’w godi ar y gwarediad neu’r gwarediadau;

en-gb	explain how that amount has been calculated, including the method used by WRA to determine the taxable weight of the material disposed of;
cy-gb	esbonio sut y cyfrifwyd y swm hwnnw, gan gynnwys y dull a ddefnyddiodd ACC i bennu pwysau trethadwy’r deunydd a waredwyd;

en-gb	inform the person of the rights to request a review and to appeal against the notice under Part 8 of TCMA.
cy-gb	hysbysu’r person am yr hawl i ofyn am adolygiad a’r hawl i apelio yn erbyn yr hysbysiad o dan Ran 8 o DCRhT.

en-gb	50 Power to issue charging notice without issuing preliminary notice
cy-gb	50 Pŵer i ddyroddi hysbysiad codi treth heb ddyroddi hysbysiad rhagarweiniol

en-gb	(1) This section applies where WRA—
cy-gb	(1) Mae’r adran hon yn gymwys pan fo ACC—

en-gb	is satisfied that a person meets the charging condition in respect of a taxable disposal made at a place that is not, and does not form part of, an authorised landfill site, and
cy-gb	wedi ei fodloni bod person yn bodloni’r amod ar gyfer codi treth mewn cysylltiad â gwarediad trethadwy a wnaed yn rhywle nad yw’n safle tirlenwi awdurdodedig, nac yn rhan o safle o’r fath, a

en-gb	thinks that there is likely to be a loss of tax if it proceeds under sections 48 and 49.
cy-gb	o’r farn ei bod yn debygol y collir treth os yw’n gweithredu o dan adrannau 48 a 49.

en-gb	(2) WRA may issue a charging notice to the person without first issuing a preliminary notice.
cy-gb	(2) Caiff ACC ddyroddi hysbysiad codi treth i’r person heb ddyroddi hysbysiad rhagarweiniol yn gyntaf.

en-gb	(3) A charging notice issued under this section must include—
cy-gb	(3) Rhaid i hysbysiad codi treth a ddyroddir o dan yr adran hon gynnwys—

en-gb	the information specified in section 49(5), and
cy-gb	yr wybodaeth a bennir yn adran 49(5), a

en-gb	WRA’s reasons for issuing the notice without first issuing a preliminary notice.
cy-gb	rhesymau ACC dros ddyroddi’r hysbysiad heb ddyroddi hysbysiad rhagarweiniol yn gyntaf.

en-gb	(4) WRA may not issue a charging notice under this section more than 4 years after WRA becomes aware of any taxable disposal to which the notice relates.
cy-gb	(4) Ni chaiff ACC ddyroddi hysbysiad codi treth o dan yr adran hon fwy na 4 blynedd ar ôl i ACC ddod yn ymwybodol o unrhyw warediad trethadwy y mae’r hysbysiad yn ymwneud ag ef.

en-gb	(5) Nor may WRA issue a charging notice under this section more than 20 years after the time when it appears to WRA that any taxable disposal to which the notice relates was made.
cy-gb	(5) Ni chaiff ACC ychwaith ddyroddi hysbysiad codi treth o dan yr adran hon fwy nag 20 mlynedd ar ôl yr adeg yr ymddengys i ACC y gwnaed unrhyw warediad trethadwy y mae’r hysbysiad yn ymwneud ag ef.

en-gb	A person to whom a charging notice is issued must pay the amount of tax charged by the notice.
cy-gb	Rhaid i berson y dyroddir hysbysiad codi treth iddo dalu’r swm o dreth a godir gan yr hysbysiad.

en-gb	The tax must be paid before the end of the period of 30 days beginning with the day on which the notice is issued.
cy-gb	Rhaid talu’r dreth cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir yr hysbysiad.

en-gb	If charging notices are issued to more than one person in respect of the same taxable disposal, all of those persons are jointly and severally liable for the amount of tax charged on the disposal.
cy-gb	Os dyroddir hysbysiadau codi treth i fwy nag person mewn cysylltiad â’r un gwarediad trethadwy, mae’r holl bersonau hynny’n atebol ar y cyd ac yn unigol am y swm o dreth a godir ar y gwarediad.

en-gb	the procedures for issuing preliminary notices and charging notices;
cy-gb	y gweithdrefnau ar gyfer dyroddi hysbysiadau rhagarweiniol a hysbysiadau codi treth;

en-gb	the payment of an amount of tax charged by a charging notice;
cy-gb	talu swm o dreth a godir gan hysbysiad codi treth;

en-gb	any other matters relating to or arising from the charging or payment of an amount of tax under this Chapter.
cy-gb	unrhyw faterion eraill sy’n ymwneud â chodi swm o dreth neu dalu swm o dreth o dan y Bennod hon, neu’n deillio o hynny.

en-gb	(2) The regulations may amend or apply (with or without modifications) any enactment relating to the tax.
cy-gb	(2) Caiff y rheoliadau ddiwygio neu gymhwyso (gydag addasiadau neu hebddynt) unrhyw ddeddfiad sy’n ymwneud â’r dreth.

en-gb	Section 157 of TCMA (late payment interest on devolved taxes) (substituted by paragraph 58 of Schedule 23 to LTTA) is amended as follows.
cy-gb	Mae adran 157 o DCRhT (llog taliadau hwyr ar drethi datganoledig) (a amnewidir gan baragraff 58 o Atodlen 23 i DTTT) wedi ei diwygio fel a ganlyn.

en-gb	“(1A) This section also applies to an amount of landfill disposals tax charged by a charging notice issued under section 49 or 50 of LDTA.”
cy-gb	“(1A) Mae’r adran hon hefyd yn gymwys i swm o dreth gwarediadau tirlenwi a godir gan hysbysiad codi treth a ddyroddir o dan adran 49 neu 50 o DTGT.”

en-gb	In subsection (3), after paragraph (b) insert—
cy-gb	Yn is-adran (3), ar ôl paragraff (b) mewnosoder—

en-gb	“(c) in the case of an amount falling within subsection (1A), the date immediately after the end of the period specified in section 51 of LDTA.”
cy-gb	“(c) yn achos swm sydd o fewn is-adran (1A), y dyddiad sy’n union ar ôl diwedd y cyfnod a bennir yn adran 51 o DTGT.”

en-gb	Regulations may make provision for circumstances in which a person is to be entitled to a tax credit in respect of the tax.
cy-gb	Caiff rheoliadau wneud darpariaeth ar gyfer amgylchiadau pan fo person i fod â hawlogaeth i gredyd treth mewn cysylltiad â’r dreth.

en-gb	The regulations may (among other things) make provision—
cy-gb	Caiff y rheoliadau wneud darpariaeth (ymysg pethau eraill)—

en-gb	about conditions to which entitlement to a credit is to be subject;
cy-gb	ynghylch amodau y mae hawlogaeth i gredyd i fod yn ddarostyngedig iddynt;

en-gb	about the amount of a credit;
cy-gb	ynghylch swm credyd;

en-gb	about the way in which a person entitled to a credit is to benefit from it (for example, provision for deductions to be made from the tax that would otherwise be chargeable on a person, and for payments to be made to a person, in circumstances prescribed in the regulations);
cy-gb	ynghylch y ffordd y mae person sydd â hawlogaeth i gredyd i gael budd ohono (er enghraifft, darpariaeth i dynnu didyniadau o’r dreth a fyddai fel arall i’w chodi ar berson, ac i daliadau gael eu rhoi i berson, mewn amgylchiadau a ragnodir yn y rheoliadau);

en-gb	about the procedure for claiming a credit (for example, provision about information to be provided by a claimant in support of a claim);
cy-gb	ynghylch y weithdrefn ar gyfer hawlio credyd (er enghraifft, darpariaeth ynghylch gwybodaeth sydd i’w darparu gan hawlydd i ategu hawliad);

en-gb	about conditions to which any benefit in respect of a credit is to be, or may be, made subject (for example, conditions requiring payments or repayments to be made to WRA in circumstances prescribed in the regulations);
cy-gb	ynghylch amodau y mae unrhyw fudd mewn cysylltiad â chredyd i fod yn ddarostyngedig iddynt, neu y caiff fod yn ddarostyngedig iddynt, (er enghraifft, amodau sy’n gwneud taliadau neu ad-daliadau i ACC yn ofynnol, o dan amgylchiadau a ragnodir yn y rheoliadau);

en-gb	about circumstances in which WRA may withhold a credit;
cy-gb	ynghylch amgylchiadau y caiff ACC atal credyd oddi tanynt;

en-gb	permitting WRA to require the provision of information and documents, and to inspect premises, either in connection with a requirement imposed under the regulations, or otherwise for the purpose of checking a person’s position as respects entitlement to a credit, or as respects a requirement to make a repayment to WRA under the regulations;
cy-gb	sy’n caniatáu i ACC ei gwneud yn ofynnol i wybodaeth a dogfennau gael eu darparu, ac yn caniatáu i ACC archwilio mangreoedd, naill ai mewn cysylltiad â gofyniad a osodir o dan y rheoliadau, neu fel arall at ddiben cadarnhau sefyllfa person o ran hawlogaeth i gredyd, neu o ran gofyniad i roi ad-daliad i ACC o dan y rheoliadau;

en-gb	about duties to keep and preserve records;
cy-gb	ynghylch dyletswyddau i gadw cofnodion a’u storio’n ddiogel;

en-gb	for penalties in respect of failures to comply with requirements imposed by or under the regulations;
cy-gb	ar gyfer cosbau mewn cysylltiad ag achosion o fethu â chydymffurfio â gofynion a osodir gan y rheoliadau neu oddi tanynt;

en-gb	about reviews and appeals.
cy-gb	ynghylch adolygiadau ac apelau.

en-gb	(1) WRA may designate a part of an authorised landfill site in Wales as a non-disposal area by issuing a notice to the operator of the site.
cy-gb	(1) Caiff ACC ddynodi rhan o safle tirlenwi awdurdodedig yng Nghymru yn fan nad yw at ddibenion gwaredu drwy ddyroddi hysbysiad i weithredwr y safle.

en-gb	(2) A notice designating a non-disposal area must specify—
cy-gb	(2) Rhaid i hysbysiad sy’n dynodi man nad yw at ddibenion gwaredu bennu—

en-gb	the authorised landfill site to which it relates,
cy-gb	y safle tirlenwi awdurdodedig y mae’n ymwneud ag ef,

en-gb	the boundaries of the area that it designates, and
cy-gb	ffiniau’r man a ddynodir ganddo, ac

en-gb	the date on which the designation of the area takes effect.
cy-gb	y dyddiad y mae dynodiad y man yn cael effaith.

en-gb	(3) The notice—
cy-gb	(3) Mewn perthynas â’r hysbysiad—

en-gb	must specify the descriptions of material that must be deposited in the non-disposal area,
cy-gb	rhaid iddo bennu’r disgrifiadau o ddeunydd y mae’n rhaid ei ddodi yn y man nad yw at ddibenion gwaredu,

en-gb	may specify descriptions of material that must not be deposited in the area,
cy-gb	caiff bennu disgrifiadau o ddeunydd na chaniateir ei ddodi yn y man hwnnw,

en-gb	must require the weight of any material that is deposited in or removed from the area to be determined using a method specified in the notice,
cy-gb	rhaid iddo ei gwneud yn ofynnol i bwysau unrhyw ddeunydd a ddodir yn y man neu a symudir ymaith o’r man gael ei ganfod drwy ddefnyddio dull a bennir yn yr hysbysiad,

en-gb	may specify a maximum amount of material that may be kept in the area,
cy-gb	caiff bennu uchafswm y deunydd y caniateir ei gadw yn y man,

en-gb	must specify the landfill site activities that may be carried out in the area, and
cy-gb	rhaid iddo bennu’r gweithgarwch safle tirlenwi y caniateir ei gyflawni yn y man, ac

en-gb	must specify the maximum period for which material may be kept in the area.
cy-gb	rhaid iddo bennu’r cyfnod hwyaf y caniateir cadw deunydd yn y man.

en-gb	(4) The provision made by the notice under subsection (3) may include— (a) provision that is subject to conditions or exceptions, and
cy-gb	(4) Caiff y ddarpariaeth a wneir gan yr hysbysiad o dan is-adran (3) gynnwys— (a) darpariaeth sy’n ddarostyngedig i amodau neu eithriadau, a

en-gb	(b) different provision for different cases (including different descriptions of material).
cy-gb	(b) darpariaeth wahanol ar gyfer achosion gwahanol (gan gynnwys disgrifiadau gwahanol o ddeunydd).

en-gb	(5) WRA may vary or cancel a designation under this section by issuing a further notice to the operator of the site.
cy-gb	(5) Caiff ACC amrywio neu ganslo dynodiad o dan yr adran hon drwy ddyroddi hysbysiad pellach i weithredwr y safle.

en-gb	(6) A notice varying or cancelling a designation—
cy-gb	(6) Mewn perthynas â hysbysiad sy’n amrywio neu’n canslo dynodiad—

en-gb	must set out the details of the variation or cancellation,
cy-gb	rhaid iddo nodi manylion yr amrywio neu’r canslo,

en-gb	must specify the date on which it takes effect, and
cy-gb	rhaid iddo bennu’r dyddiad y mae’n cael effaith, ac

en-gb	may specify steps that the operator is required or permitted to take in connection with the variation or cancellation.
cy-gb	caiff bennu’r camau y mae’n ofynnol i’r gweithredwr eu cymryd mewn cysylltiad â’r amrywio neu’r canslo, neu’r camau y caniateir iddo eu cymryd mewn cysylltiad â hynny.

en-gb	(7) WRA may make, vary or cancel a designation under this section—
cy-gb	(7) Caiff ACC wneud, amrywio neu ganslo dynodiad o dan yr adran hon—

en-gb	on the application of the operator of the authorised landfill site to which the designation relates, or
cy-gb	ar gais gweithredwr y safle tirlenwi awdurdodedig y mae’r dynodiad yn ymwneud ag ef, neu

en-gb	(8) An application for a designation, variation or cancellation must be made in writing.
cy-gb	(8) Rhaid i gais i ddynodi, i amrywio neu i ganslo gael ei gyflwyno mewn ysgrifen.

en-gb	(9) If WRA refuses an application, it must issue a notice of its decision to the operator of the authorised landfill site.
cy-gb	(9) Os yw ACC yn gwrthod cais, rhaid iddo ddyroddi hysbysiad am ei benderfyniad i weithredwr y safle tirlenwi awdurdodedig.

en-gb	(10) Regulations may amend this section to make further or different provision about the contents of a notice issued under this section.
cy-gb	(10) Caiff rheoliadau ddiwygio’r adran hon er mwyn gwneud darpariaeth bellach neu ddarpariaeth wahanol ynghylch yr hyn sydd i’w gynnwys mewn hysbysiad a ddyroddir o dan yr adran hon.

en-gb	a notice is in force designating a part of an authorised landfill site as a non-disposal area, and
cy-gb	hysbysiad mewn grym sy’n dynodi rhan o safle tirlenwi awdurdodedig yn fan nad yw at ddibenion gwaredu, a

en-gb	there is material at the site which is of a description specified in the notice as material which must, or must not, be deposited in the area,
cy-gb	deunydd ar y safle sydd o ddisgrifiad a bennir yn yr hysbysiad fel deunydd y mae’n rhaid ei ddodi, neu na chaniateir ei ddodi, yn y man hwnnw,

en-gb	the operator of the site must ensure that the material is dealt with in accordance with the provisions of the notice.
cy-gb	rhaid i weithredwr y safle sicrhau yr ymdrinnir â’r deunydd yn unol â darpariaethau’r hysbysiad.

en-gb	(2) Subsection (1) ceases to apply in relation to material if a taxable disposal of the material is made outside the non-disposal area.
cy-gb	(2) Mae is-adran (1) yn peidio â bod yn gymwys mewn perthynas â deunydd os gwneir gwarediad trethadwy o’r deunydd y tu allan i’r man nad yw at ddibenion gwaredu.

en-gb	(3) Subsection (1) does not apply in relation to material if—
cy-gb	(3) Nid yw is-adran (1) yn gymwys mewn perthynas â deunydd—

en-gb	a taxable disposal of the material is going to be made immediately after it is produced at or brought onto the authorised landfill site, or
cy-gb	os yw gwarediad trethadwy o’r deunydd i’w wneud yn union ar ôl iddo gael ei gynhyrchu ar y safle tirlenwi awdurdodedig neu ei gludo iddo, neu

en-gb	the material is in transit between places outside the site and is going to be removed from the site immediately.
cy-gb	os yw’r deunydd ar ei hynt rhwng lleoedd y tu allan i’r safle ac yn mynd i gael ei symud o’r safle ar unwaith.

en-gb	(4) Nor does that subsection apply if—
cy-gb	(4) Nid yw’r is-adran honno yn gymwys ychwaith—

en-gb	(a) WRA agrees in a particular case that material may be dealt with otherwise than in accordance with the provisions of the notice designating the non-disposal area, and
cy-gb	(a) os yw ACC yn cytuno mewn achos penodol y caniateir ymdrin â deunydd mewn modd nad yw’n unol â darpariaethau’r hysbysiad sy’n dynodi’r man nad yw at ddibenion gwaredu, a

en-gb	(b) the material is dealt with in accordance with the agreement.
cy-gb	(b) os ymdrinnir â’r deunydd yn unol â’r cytundeb.

en-gb	(5) An agreement given by WRA under subsection (4)(a)—
cy-gb	(5) Mewn perthynas â chytundeb a roddir gan ACC o dan is-adran (4)(a)—

en-gb	may provide that anything done in relation to material identified in the agreement is to be treated as having been done in relation to other material of the same description at the authorised landfill site;
cy-gb	caiff ddarparu bod unrhyw beth a wneir mewn perthynas â deunydd a nodir yn y cytundeb i’w drin fel pe bai wedi ei wneud mewn perthynas â deunydd arall o’r un disgrifiad ar y safle tirlenwi awdurdodedig;

en-gb	may relate to things done before the agreement is given if WRA is satisfied that the operator of the site could not reasonably have been expected to obtain its agreement before they were done.
cy-gb	caiff ymwneud â phethau a wnaed cyn rhoi’r cytundeb os yw ACC wedi ei fodloni na ellid bod wedi disgwyl yn rhesymol i weithredwr y safle sicrhau ei gytundeb cyn i’r pethau hynny gael eu gwneud.

en-gb	(6) See section 8(3)(g) for provision which treats a taxable disposal as being made if material is kept in a non-disposal area beyond the end of the maximum period specified in the notice designating the area, unless the material is dealt with in accordance with an agreement under subsection (4)(a).
cy-gb	(6) Gweler adran 8(3)(g) am ddarpariaeth sy’n trin gwarediad trethadwy fel pe bai wedi ei wneud os cedwir deunydd mewn man nad yw at ddibenion gwaredu y tu hwnt i ddiwedd y cyfnod hwyaf a bennir yn yr hysbysiad sy’n dynodi’r man, oni bai yr ymdrinnir â’r deunydd yn unol â chytundeb o dan is-adran (4)(a).

en-gb	(7) Regulations may amend this section to make further or different provision about circumstances in which subsection (1) does not apply (or ceases to apply).
cy-gb	(7) Caiff rheoliadau ddiwygio’r adran hon er mwyn gwneud darpariaeth bellach neu ddarpariaeth wahanol ynghylch amgylchiadau pan na fo is-adran (1) yn gymwys (neu pan fo’n peidio â bod yn gymwys).

en-gb	(1) Where part of an authorised landfill site has been designated as a non-disposal area, the operator of the site must keep records relating to material that is deposited in the area.
cy-gb	(1) Pan fo rhan o safle tirlenwi awdurdodedig wedi ei dynodi’n fan nad yw at ddibenion gwaredu, rhaid i weithredwr y safle gadw cofnodion sy’n ymwneud â deunydd a ddodir yn y man.

en-gb	(2) The records must be sufficient to enable WRA to determine whether the operator is complying, or has complied, with section 56 in relation to the material.
cy-gb	(2) Rhaid i’r cofnodion fod yn ddigonol i alluogi ACC i benderfynu pa un a yw’r gweithredwr yn cydymffurfio ag adran 56 mewn perthynas â’r deunydd, neu a yw wedi cydymffurfio â’r adran honno.

en-gb	the form in which the records must be kept, and
cy-gb	ar ba ffurf y mae’n rhaid cadw’r cofnodion, a

en-gb	the information that must be contained in them.
cy-gb	yr wybodaeth y mae’n rhaid ei chynnwys ynddynt.

en-gb	(4) The operator must preserve the records until the end of the period of 6 years beginning with the date on which the material is removed from the non-disposal area, or ceases to be material of a description that must be deposited in the area, whichever is earlier.
cy-gb	(4) Rhaid i’r gweithredwr storio’r cofnodion yn ddiogel hyd ddiwedd y cyfnod o 6 blynedd sy’n dechrau â’r dyddiad y caiff y deunydd ei symud o’r man nad yw at ddibenion gwaredu, neu’r dyddiad y mae’n peidio â bod yn ddeunydd o ddisgrifiad y mae’n rhaid ei ddodi yn y man, pa un bynnag sydd gynharaf.

en-gb	(5) But an agreement given under section 56(4)(a) in relation to material may require the operator to preserve the records relating to the material until the end of a period of 6 years beginning with a different date (whether earlier or later) from the one specified in subsection (4).
cy-gb	(5) Ond gall cytundeb a roddir o dan adran 56(4)(a) mewn perthynas â deunydd ei gwneud yn ofynnol i’r gweithredwr storio’r cofnodion sy’n ymwneud â’r deunydd yn ddiogel am gyfnod o 6 blynedd sy’n dechrau â dyddiad gwahanol (boed gynharach neu ddiweddarach) i’r un a bennir yn is-adran (4).

en-gb	(6) See Chapter 2 of Part 3 of TCMA for other duties to keep and preserve records which apply where a taxable disposal is treated as being made by virtue of section 8(3)(g).
cy-gb	(6) Gweler Pennod 2 o Ran 3 o DCRhT am ddyletswyddau eraill i gadw cofnodion a’u storio’n ddiogel sy’n gymwys pan gaiff gwarediad trethadwy ei drin fel pe bai wedi ei wneud yn rhinwedd adran 8(3)(g).

en-gb	In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (i) (inserted by section 38 of this Act) insert—
cy-gb	Yn adran 172 o DCRhT (penderfyniadau apeliadwy), yn is-adran (2), ar ôl paragraff (i) (a fewnosodir gan adran 38 o’r Ddeddf hon) mewnosoder—

en-gb	“(j) a decision relating to the designation of a non-disposal area for the purposes of landfill disposals tax;”.
cy-gb	“(j) penderfyniad sy’n ymwneud â dynodi man nad yw at ddibenion gwaredu at ddibenion treth gwarediadau tirlenwi;”.

en-gb	(1) After section 103 of TCMA (power of WRA to inspect business premises) insert— “103A Further power to inspect business premises:
cy-gb	(1) Ar ôl adran 103 o DCRhT (pŵer ACC i archwilio mangre busnes) mewnosoder— “103A Pŵer pellach i archwilio mangre busnes:

en-gb	landfill disposals tax
cy-gb	treth gwarediadau tirlenwi

en-gb	(1) If WRA has grounds for believing that the following conditions are met, WRA may enter a person’s business premises and inspect—
cy-gb	(1) Os oes gan ACC sail dros gredu bod yr amodau a ganlyn wedi eu bodloni, caiff ACC fynd i fangre busnes person ac archwilio—

en-gb	the premises;
cy-gb	y fangre;

en-gb	business assets that are on the premises;
cy-gb	asedau busnes sydd yn y fangre;

en-gb	relevant business documents that are on the premises (but see section 110).
cy-gb	dogfennau busnes perthnasol sydd yn y fangre (ond gweler adran 110).

en-gb	(2) The first condition is that the person is or has been involved in any capacity with a disposal of material that is or may be a taxable disposal.
cy-gb	(2) Yr amod cyntaf yw bod y person yn ymwneud neu wedi ymwneud mewn unrhyw rinwedd â gwarediad deunydd sy’n warediad trethadwy neu a allai fod yn warediad trethadwy.

en-gb	(3) The second condition is that the inspection of the premises is required for the purpose of checking the position of another person as regards landfill disposals tax in respect of the disposal concerned.
cy-gb	(3) Yr ail amod yw bod yr archwiliad o’r fangre yn ofynnol at ddiben gwirio sefyllfa person arall o ran treth gwarediadau tirlenwi mewn cysylltiad â’r gwarediad o dan sylw.

en-gb	(4) Subsections (2) to (7) of section 103 apply in respect of an inspection under this section as they apply in respect of an inspection under section 103(1).
cy-gb	(4) Mae is-adrannau (2) i (7) o adran 103 yn gymwys mewn cysylltiad ag archwiliad o dan yr adran hon fel y maent yn gymwys mewn cysylltiad ag archwiliad o dan adran 103(1).

en-gb	(5) In this section, “relevant business documents” means business documents that relate to matters relevant to the position of a person as regards landfill disposals tax.
cy-gb	(5) Yn yr adran hon, ystyr “dogfennau busnes perthnasol” yw dogfennau busnes sy’n ymwneud â materion sy’n berthnasol i sefyllfa person o ran treth gwarediadau tirlenwi.

en-gb	(6) The circumstances in which WRA is to be treated as having grounds for believing that the first condition is met include (for example) circumstances where WRA has grounds for believing that the person—
cy-gb	(6) Mae’r amgylchiadau pan fo ACC i’w drin fel pe bai ganddo sail dros gredu bod yr amod cyntaf wedi ei fodloni yn cynnwys (er enghraifft) amgylchiadau pan fo gan ACC sail dros gredu—

en-gb	(a) is, or has been, involved in any capacity with receiving, transporting or supplying any material for purposes connected with or preparatory to a disposal of material that is or may be a taxable disposal, or
cy-gb	(a) bod y person, neu y bu’r person, yn ymwneud mewn unrhyw rinwedd â chael, â chludo neu â chyflenwi unrhyw ddeunydd at ddibenion sy’n gysylltiedig â gwarediad deunydd sy’n warediad trethadwy neu a allai fod yn warediad trethadwy, neu sy’n baratoad ar gyfer hynny, neu

en-gb	(b) is, or has been, involved in any capacity in subjecting any material to any procedure or use, or otherwise in dealing with or making arrangements in respect of any material, for purposes connected with or preparatory to a disposal of material that is or may be a taxable disposal.
cy-gb	(b) bod y person, neu y bu’r person, yn ymwneud mewn unrhyw rinwedd â gwneud unrhyw ddeunydd yn destun unrhyw weithdrefn neu ddefnydd, neu fel arall ag ymdrin ag unrhyw ddeunydd neu wneud trefniadau mewn perthynas ag ef, at ddibenion sy’n gysylltiedig â gwarediad deunydd sy’n warediad trethadwy neu a allai fod yn warediad trethadwy, neu sy’n baratoad ar gyfer hynny.

en-gb	An inspection of premises is not to be carried out under this section if WRA has the power to carry out the inspection under section 103B.
cy-gb	Ni chaniateir cynnal archwiliad o fangre o dan yr adran hon os oes gan ACC y pŵer i gynnal yr archwiliad o dan adran 103B.

en-gb	references to a disposal of material include the carrying out of a specified landfill site activity in relation to material;
cy-gb	mae cyfeiriadau at warediad deunydd yn cynnwys cyflawni gweithgarwch safle tirlenwi penodedig mewn perthynas â deunydd;

en-gb	“material”, “specified landfill site activity” and “taxable disposal” have the same meanings as in LDTA.
cy-gb	mae i “deunydd”, “gweithgarwch safle tirlenwi penodedig” a “gwarediad trethadwy” yr un ystyr ag a roddir iddynt yn DTGT.

en-gb	103B Further power to inspect premises:
cy-gb	103B Pŵer pellach i archwilio mangre:

en-gb	taxable disposals made at places
cy-gb	gwarediadau trethadwy a wneir

en-gb	other than authorised landfill sites
cy-gb	yn rhywle ac eithrio safleoedd tirlenwi awdurdodedig

en-gb	(1) This section applies if WRA has grounds for believing—
cy-gb	(1) Mae’r adran hon yn gymwys os oes gan ACC sail dros gredu—

en-gb	that a disposal of material that is or may be a taxable disposal has been made at a place that is not, and does not form part of, an authorised landfill site, and
cy-gb	bod gwarediad deunydd sy’n warediad trethadwy neu a allai fod yn warediad trethadwy wedi ei wneud yn rhywle nad yw’n safle tirlenwi awdurdodedig, nac yn rhan o safle o’r fath, a

en-gb	that the inspection of premises within subsection (3) is required for one or more of the purposes listed in subsection (4).
cy-gb	ei bod yn ofynnol archwilio mangre sydd o fewn is-adran (3) at un neu ragor o’r dibenion a restrir yn is-adran (4).

en-gb	(2) WRA may enter the premises and inspect—
cy-gb	(2) Caiff ACC fynd i’r fangre ac archwilio—

en-gb	the premises, and
cy-gb	y fangre, a

en-gb	anything on the premises (including documents).
cy-gb	unrhyw beth sydd yn y fangre (gan gynnwys dogfennau).

en-gb	(3) Premises are within this subsection if WRA has reason to believe that—
cy-gb	(3) Mae mangre o fewn yr is-adran hon os oes gan ACC reswm i gredu—

en-gb	the disposal was made at them, or
cy-gb	y gwnaed y gwarediad ynddi, neu

en-gb	the occupier of the premises meets, or may meet, the charging condition in respect of the disposal.
cy-gb	bod meddiannydd y fangre yn bodloni, neu y gallai fodloni, yr amod ar gyfer codi treth mewn cysylltiad â’r gwarediad.

en-gb	(4) The purposes are—
cy-gb	(4) Y dibenion yw—

en-gb	determining whether the disposal was made at the premises;
cy-gb	penderfynu a wnaed y gwarediad yn y fangre;

en-gb	identifying the nature or origin of the material disposed of;
cy-gb	canfod natur neu darddiad y deunydd a waredwyd;

en-gb	identifying the date on which the disposal was made;
cy-gb	canfod ar ba ddyddiad y gwnaed y gwarediad;

en-gb	determining whether the disposal is a taxable disposal;
cy-gb	penderfynu a yw’r gwarediad yn warediad trethadwy;

en-gb	determining the weight of the material disposed of;
cy-gb	pennu pwysau’r deunydd a waredwyd;

en-gb	determining the amount of any proposed charge to tax under LDTA on the disposal;
cy-gb	pennu swm unrhyw dreth arfaethedig sydd i’w godi ar y gwarediad o dan DTGT;

en-gb	(g) identifying a person who meets, or may meet, the charging condition in respect of the disposal.
cy-gb	(g) canfod person sy’n bodloni, neu a allai fodloni, yr amod ar gyfer codi treth mewn cysylltiad â’r gwarediad.

en-gb	Subsections (2) to (7) of section 103 apply in respect of an inspection under this section as they apply in respect of an inspection under section 103(1).
cy-gb	Mae is-adrannau (2) i (7) o adran 103 yn gymwys mewn cysylltiad ag archwiliad o dan yr adran hon fel y maent yn gymwys mewn cysylltiad ag archwiliad o dan adran 103(1).

en-gb	“authorised landfill site”, “material” and “taxable disposal” have the same meanings as in LDTA;
cy-gb	mae i “safle tirlenwi awdurdodedig”, “deunydd” a “gwarediad trethadwy” yr un ystyron ag a roddir iddynt yn DTGT;

en-gb	references to a person meeting the charging condition have the same meaning as in Chapter 2 of Part 4 of LDTA.”
cy-gb	mae i gyfeiriadau at berson yn bodloni’r amod ar gyfer codi treth yr un ystyr ag ym Mhennod 2 o Ran 4 o DTGT.”

en-gb	(2) In section 103 of TCMA, after subsection (7) insert—
cy-gb	(2) Yn adran 103 o DCRhT, ar ôl is-adran (7) mewnosoder—

en-gb	“(8) An inspection of premises is not to be carried out under this section if WRA has the power to carry out the inspection under section 103B.”
cy-gb	“(8) Ni chaniateir cynnal archwiliad o fangre o dan yr adran hon os oes gan ACC y p*er i gynnal yr archwiliad o dan adran 103B.”

en-gb	(1) A person within subsection (2) may disclose information to WRA for the purpose of assisting it in the collection and management of the tax.
cy-gb	(1) Caiff person o fewn is-adran (2) ddatgelu gwybodaeth i ACC at ddiben cynorthwyo ACC i gasglu a rheoli’r dreth.

en-gb	a county council or county borough council in Wales;
cy-gb	cyngor sir neu gyngor bwrdeistref sirol yng Nghymru;

en-gb	(3) A disclosure under this section does not breach—
cy-gb	(3) Nid yw datgeliad o dan yr adran hon yn torri—

en-gb	any obligation of confidence owed by the person making the disclosure, or
cy-gb	unrhyw rwymedigaeth gyfrinachedd sy’n ddyledus gan y person sy’n gwneud y datgeliad, neu

en-gb	any other restriction on the disclosure of information (however imposed).
cy-gb	unrhyw gyfyngiad arall ar ddatgelu gwybodaeth (sut bynnag y caiff ei osod).

en-gb	(4) But nothing in this section authorises a disclosure which—
cy-gb	(4) Ond nid oes dim yn yr adran hon yn awdurdodi datgeliad—

en-gb	contravenes the Data Protection Act 1998 (c.
cy-gb	sy’n torri Deddf Diogelu Data 1998 (p.

en-gb	is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016 (c.
cy-gb	a waherddir gan unrhyw un neu ragor o Rannau 1 i 7 neu Bennod 1 o Ran 9 o Ddeddf Pwerau Ymchwilio 2016 (p.

en-gb	(5) Until the repeal of Part 1 of the Regulation of Investigatory Powers Act 2000 (c.
cy-gb	(5) Hyd nes y bydd diddymiad Rhan 1 o Ddeddf Rheoleiddio Pwerau Ymchwilio 2000 (p.

en-gb	23) by paragraphs 45 and 54 of Schedule 10 to the Investigatory Powers Act 2016 (c.
cy-gb	23) gan baragraffau 45 a 54 o Atodlen 10 i Ddeddf Pwerau Ymchwilio 2016 (p.

en-gb	25) is fully in force, subsection (4)(b) has effect as if it included a reference to that Part.
cy-gb	25) mewn grym yn llwyr, mae is-adran (4)(b) yn cael effaith fel pe bai’n cynnwys cyfeiriad at y Rhan honno.

en-gb	(6) Nothing in this section affects any power of any person to disclose information that exists apart from this section.
cy-gb	(6) Nid oes dim yn yr adran hon yn effeithio ar unrhyw b*er sydd gan unrhyw berson i ddatgelu gwybodaeth sy’n bodoli ar wahân i’r adran hon.

en-gb	(7) Regulations may amend subsection (2) to add, modify or remove a reference to a person or to a description of persons.
cy-gb	(7) Caiff rheoliadau ddiwygio is-adran (2) er mwyn ychwanegu, diwygio neu ddileu cyfeiriad at berson neu at ddisgrifiad o bersonau.

en-gb	An operator of an authorised landfill site who fails to determine the weight of the material in a taxable disposal in accordance with section 20 is liable to a penalty not exceeding £500 in respect of each taxable disposal to which the failure relates.
cy-gb	Mae gweithredwr safle tirlenwi awdurdodedig sy’n methu â phennu pwysau’r deunydd mewn gwarediad trethadwy yn unol ag adran 20 yn agored i gosb nad yw’n fwy na £500 mewn cysylltiad â phob gwarediad trethadwy y mae’r methiant yn ymwneud ag ef.

en-gb	62 Penalty for applying water discount incorrectly
cy-gb	62 Cosb am gymhwyso’r disgownt dŵr yn anghywir

en-gb	Where the operator of an authorised landfill site, in calculating the taxable weight of the material in a taxable disposal—
cy-gb	Pan fo gweithredwr safle tirlenwi awdurdodedig, wrth gyfrifo pwysau trethadwy’r deunydd mewn gwarediad trethadwy—

en-gb	applies a discount without having approval under section 21 to do so, or
cy-gb	yn cymhwyso disgownt heb fod â chymeradwyaeth o dan adran 21 i wneud hynny, neu

en-gb	applies a discount which is greater than the discount approved under section 21,
cy-gb	yn cymhwyso disgownt sy’n fwy na’r disgownt a gymeradwywyd o dan adran 21,

en-gb	the operator is liable to a penalty not exceeding £500 in respect of each taxable disposal to which a discount is applied in either of those ways.
cy-gb	mae’r gweithredwr yn agored i gosb nad yw’n fwy na £500 mewn cysylltiad â phob gwarediad trethadwy y cymhwysir disgownt iddo yn y naill neu’r llall o’r ffyrdd hynny.

en-gb	(1) Where the operator of an authorised landfill site becomes liable to a penalty under section 61 or 62, WRA must—
cy-gb	(1) Pan ddaw gweithredwr safle tirlenwi awdurdodedig yn agored i gosb o dan adran 61 neu 62, rhaid i ACC—

en-gb	assess the penalty, and
cy-gb	asesu’r gosb, a

en-gb	issue a notice to the person of the penalty assessed.
cy-gb	dyroddi hysbysiad i’r person am y gosb a aseswyd.

en-gb	(2) An assessment of a penalty under section 61 or 62 may be combined with an assessment to tax.
cy-gb	(2) Caniateir cyfuno asesiad o gosb o dan adran 61 neu 62 gydag asesiad treth.

en-gb	(3) An assessment of a penalty under section 61 or 62 must be made within the period of 12 months beginning with the day on which WRA first believed that the operator was liable to the penalty.
cy-gb	(3) Rhaid gwneud asesiad o gosb o dan adran 61 neu 62 o fewn y cyfnod o 12 mis sy’n dechrau â’r diwrnod y daeth ACC i gredu yn gyntaf bod y gweithredwr yn agored i’r gosb.

en-gb	A person who carries out taxable operations in breach of section 35(1) (duty to be registered) is liable to a penalty of £300.
cy-gb	Mae person sy’n cyflawni gweithrediadau trethadwy yn groes i adran 35(1) (dyletswydd i fod yn gofrestredig) yn agored i gosb o £300.

en-gb	If a person continues to carry out taxable operations in breach of section 35(1) after the end of the initial penalty period, the person is liable to a further penalty or penalties not exceeding £60 for each day on which the person continues to do so.
cy-gb	Os yw person yn parhau i gyflawni gweithrediadau trethadwy yn groes i adran 35(1) ar ôl diwedd y cyfnod cosbi cychwynnol, mae’r person yn agored i gosb bellach neu gosbau pellach nad ydynt yn fwy na £60 ar gyfer pob diwrnod y mae’r person yn parhau i wneud hynny.

en-gb	The initial penalty period is the period of 10 days beginning with the day on which a notice of the penalty under subsection (1) is issued to the person.
cy-gb	Y cyfnod cosbi cychwynnol yw’r cyfnod o 10 diwrnod sy’n dechrau â’r diwrnod y dyroddir hysbysiad i’r person am y gosb o dan is-adran (1).

en-gb	In calculating the initial penalty period, no account is to be taken of any day on which a decision relating to the penalty under subsection (1) is the subject of—
cy-gb	Wrth gyfrifo’r cyfnod cosbi cychwynnol, rhaid diystyru unrhyw ddiwrnod y mae penderfyniad sy’n ymwneud â’r gosb o dan is-adran (1) yn destun—

en-gb	a review for which a notice of the conclusions has not yet been issued, or
cy-gb	adolygiad nad yw hysbysiad am ei gasgliadau wedi ei ddyroddi hyd yma, neu

en-gb	an appeal which has not yet been finally determined or withdrawn.
cy-gb	apêl nad yw wedi ei dyfarnu’n derfynol neu ei thynnu’n ôl hyd yma.

en-gb	If a person who carries out taxable operations in breach of section 35(1) satisfies WRA or (on appeal) the tribunal that there is a reasonable excuse for the breach, the person is not liable to a penalty under section 64 in respect of it.
cy-gb	Os yw person sy’n cyflawni gweithrediadau trethadwy yn groes i adran 35(1) yn bodloni ACC neu (drwy apêl) y tribiwnlys fod esgus rhesymol am y toriad, nid yw’r person yn agored i gosb o dan adran 64 mewn cysylltiad â’r toriad.

en-gb	For the purposes of this section—
cy-gb	At ddibenion yr adran hon—

en-gb	where a person relies on another person to do anything, that is not a reasonable excuse unless the first person took reasonable care to avoid the breach;
cy-gb	pan fo person yn dibynnu ar berson arall i wneud unrhyw beth, nid yw hynny’n esgus rhesymol oni bai bod y person cyntaf wedi cymryd gofal rhesymol i osgoi’r toriad;

en-gb	where a person had a reasonable excuse for a breach but the excuse has ceased, the person is to be treated as having continued to have the excuse if the breach is remedied without unreasonable delay after the excuse ceased.
cy-gb	pan fu gan berson esgus rhesymol am doriad ond bod yr esgus wedi dod i ben, mae’r person i’w drin fel pe bai wedi parhau i fod â’r esgus os yw’r toriad yn cael ei unioni heb oedi afresymol ar ôl i’r esgus ddod i ben.

en-gb	(1) A person is liable to a penalty not exceeding £300 if the person fails to comply with a requirement imposed by any of the following provisions—
cy-gb	(1) Mae person yn agored i gosb nad yw’n fwy na £300 os yw’r person yn methu â chydymffurfio â gofyniad a osodir gan unrhyw un neu ragor o’r darpariaethau a ganlyn—

en-gb	section 35(2) (application to be registered);
cy-gb	adran 35(2) (cais cofrestru);

en-gb	section 36(1) to (4) (notice of change or inaccuracy);
cy-gb	adran 36(1) i (4) (hysbysiad am newid neu anghywirdeb);

en-gb	section 37(1) or (2) (application for cancellation of registration).
cy-gb	adran 37(1) neu (2) (cais i ganslo cofrestriad).

en-gb	(2) But a person is not liable to a penalty under this section in respect of a failure to make an application or give a notice within a limited period of time if the person does so within a further period of time allowed by WRA.
cy-gb	(2) Ond nid yw person yn agored i gosb o dan yr adran hon mewn cysylltiad â methu â chyflwyno cais neu roi hysbysiad o fewn cyfnod cyfyngedig os yw’r person yn gwneud hynny o fewn cyfnod pellach a ganiateir gan ACC.

en-gb	(1) Where a person becomes liable to a penalty under section 64 or 66, WRA must—
cy-gb	(1) Pan ddaw person yn agored i gosb o dan adran 64 neu 66, rhaid i ACC—

en-gb	(2) An assessment of a penalty under section 64(1) or 66 must be made within the period of 12 months beginning with the day on which WRA first believed that the person was liable to the penalty.
cy-gb	(2) Rhaid i asesiad o gosb o dan adran 64(1) neu 66 gael ei wneud o fewn y cyfnod o 12 mis sy’n ddechrau â’r diwrnod y daeth ACC i gredu yn gyntaf fod y person yn agored i’r gosb.

en-gb	(3) An assessment of a penalty under section 64(2) must be made within the period of 12 months beginning with the day to which the penalty relates.
cy-gb	(3) Rhaid gwneud asesiad o gosb o dan adran 64(2) o fewn y cyfnod o 12 mis sy’n dechrau a’r diwrnod y mae’r gosb yn ymwneud ag ef.

en-gb	(1) A person who fails to comply with a requirement imposed by or under section 56 or 57 is liable to a penalty not exceeding £3,000.
cy-gb	(1) Mae person sy’n methu â chydymffurfio â gofyniad a osodir gan neu o dan adran 56 neu 57 yn agored i gosb nad yw’n fwy na £3,000.

en-gb	(2) But a person is not liable to a penalty under this section in respect of a failure to keep or preserve records if WRA is satisfied that any facts that it reasonably requires to be proved, and which would have been proved by the records, are proved by other documentary evidence provided to it.
cy-gb	(2) Ond nid yw person yn agored i gosb o dan yr adran hon mewn cysylltiad â methiant i gadw cofnodion neu eu storio’n ddiogel os yw ACC wedi ei fodloni bod unrhyw ffeithiau y mae’n rhesymol ofynnol ganddo iddynt gael eu profi, ac y byddai’r cofnodion wedi eu profi, yn cael eu profi gan dystiolaeth ddogfennol arall a ddarperir iddo.

en-gb	(1) Where a person becomes liable to a penalty under section 68, WRA must—
cy-gb	(1) Pan ddaw person yn agored i gosb o dan adran 68, rhaid i ACC—

en-gb	issue a notice to the person of the penalty assessed.
cy-gb	dyroddi hysbysiad i’r person am y gosb a asesir.

en-gb	(2) An assessment of a penalty under section 68 may be combined with an assessment to tax.
cy-gb	(2) Caniateir cyfuno asesiad o gosb o dan adran 68 gydag asesiad treth.

en-gb	(3) An assessment of a penalty under section 68 must be made within the period of 12 months beginning with the day on which WRA first believed that the person was liable to the penalty.
cy-gb	(3) Rhaid i asesiad o gosb o dan adran 68 gael ei wneud o fewn y cyfnod o 12 mis sy’n dechrau â’r diwrnod y daeth ACC i gredu yn gyntaf bod y person yn agored i’r gosb.

en-gb	A penalty under this Chapter must be paid before the end of the period of 30 days beginning with the day on which the notice of the penalty is issued (but see section 182 of TCMA (payment of penalties in the event of a review or appeal)).
cy-gb	Rhaid talu cosb o dan y Bennod hon cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir hysbysiad am y gosb (ond gweler adran 182 o DCRhT (talu cosbau yn achos adolygiad neu apêl)).

en-gb	A person is not liable to a penalty under this Chapter in respect of anything if the person has been convicted of an offence in relation to it.
cy-gb	Nid yw person yn agored i gosb o dan y Bennod hon mewn cysylltiad ag unrhyw beth os yw’r person wedi cael euogfarn am drosedd mewn perthynas â hynny.

en-gb	If a person liable to a penalty under this Chapter (“P”) has died, any penalty that could have been assessed on P may be assessed on the personal representatives of P.
cy-gb	Os yw person sy’n agored i gosb o dan y Bennod hon (“P”) wedi marw, caniateir asesu unrhyw gosb y gellid bod wedi ei hasesu ar P ar gynrychiolwyr personol P.

en-gb	(2) A penalty assessed in accordance with subsection (1) is to be paid out of P’s estate.
cy-gb	(2) Mae cosb a asesir yn unol ag is-adran (1) i’w thalu o ystad P.

en-gb	73 Power to make regulations about penalties
cy-gb	73 Pŵer i wneud rheoliadau ynghylch cosbau

en-gb	the amounts of penalties under this Chapter, and
cy-gb	symiau cosbau o dan y Bennod hon, a

en-gb	the procedure for assessing penalties under this Chapter.
cy-gb	y weithdrefn ar gyfer asesu cosbau o dan y Bennod hon.

en-gb	(2) The regulations may amend this Act.
cy-gb	(2) Caiff y rheoliadau ddiwygio’r Ddeddf hon.

en-gb	After section 118 of TCMA (penalty for failure to make tax return on or before filing date) insert—
cy-gb	Ar ôl adran 118 o DCRhT (cosb am fethu â dychwelyd ffurflen dreth ar y dyddiad ffeilio neu cyn hynny) mewnosoder—

en-gb	“118A Penalties for multiple failures to make tax returns in respect of landfill disposals tax
cy-gb	“118A Cosbau am fethiannau lluosog i ddychwelyd ffurflenni treth mewn cysylltiad â threth gwarediadau tirlenwi

en-gb	(1) Where a person becomes liable to a penalty under section 118 in respect of a tax return that the person is required to make under section 39 of LDTA, a penalty period—
cy-gb	(1) Pan ddaw person yn agored i gosb o dan adran 118 mewn cysylltiad â ffurflen dreth y mae’n ofynnol i’r person ei dychwelyd o dan adran 39 o DTGT, mae cyfnod cosbi—

en-gb	begins with the day after the filing date for the tax return, and
cy-gb	yn dechrau â’r diwrnod ar ôl dyddiad ffeilio’r ffurflen dreth, a

en-gb	ends 12 months later, unless extended under subsection (2)(b).
cy-gb	yn dod i ben 12 mis yn ddiweddarach, oni chaiff ei ymestyn o dan is-adran (2)(b).

en-gb	(2) If, before the end of the penalty period, the person is required to make another tax return under section 39 of LDTA (“tax return B”) but fails to do so on or before the filing date for tax return B—
cy-gb	(2) Os yw’n ofynnol i’r person ddychwelyd ffurflen dreth arall o dan adran 39 o DTGT (“ffurflen dreth B”) cyn diwedd y cyfnod cosbi ond bod y person yn methu â gwneud hynny ar ddyddiad ffeilio ffurflen dreth B neu cyn hynny—

en-gb	the person is not liable to a penalty under section 118 in respect of that failure but is liable to a penalty under this section instead, and
cy-gb	nid yw’r person yn agored i gosb o dan adran 118 mewn cysylltiad â’r methiant hwnnw ond mae’n agored i gosb o dan yr adran hon yn lle hynny, a

en-gb	the penalty period is extended so that it ends 12 months after the filing date for tax return B.
cy-gb	caiff y cyfnod cosbi ei ymestyn fel ei fod yn dod i ben 12 mis ar ôl dyddiad ffeilio ffurflen dreth B.

en-gb	(3) The amount of the penalty to which a person is liable under this section is determined by reference to the number of tax returns that the person—
cy-gb	(3) Pennir swm y gosb y mae person yn agored iddo o dan yr adran hon drwy gyfeirio at nifer y ffurflenni treth—

en-gb	has been required to make under section 39 of LDTA during the penalty period, but
cy-gb	yr oedd yn ofynnol i’r person eu dychwelyd o dan adran 39 o DTGT yn ystod y cyfnod cosbi, ond

en-gb	has failed to make on or before the filing dates for those returns.
cy-gb	y mae’r person wedi methu â’u dychwelyd ar ddyddiadau ffeilio’r ffurflenni treth hynny neu cyn hynny.

en-gb	(4) If the failure to make tax return B on or before the filing date is the person’s first failure during the penalty period, P is liable to a penalty of £200 in respect of that failure.
cy-gb	(4) Os methiant cyntaf y person yn ystod y cyfnod cosbi yw’r methiant i ddychwelyd ffurflen dreth B ar y dyddiad ffeilio neu cyn hynny, mae P yn agored i gosb o £200 mewn cysylltiad â’r methiant hwnnw.

en-gb	(5) If the failure to make tax return B on or before the filing date is the person’s second failure during the penalty period, P is liable to a penalty of £300 in respect of that failure.
cy-gb	(5) Os ail fethiant y person yn ystod y cyfnod cosbi yw’r methiant i ddychwelyd ffurflen dreth B ar y dyddiad ffeilio neu cyn hynny, mae P yn agored i gosb o £300 mewn cysylltiad â’r methiant hwnnw.

en-gb	(6) If the failure to make tax return B on or before the filing date is the person’s third or subsequent failure during the penalty period, P is liable to a penalty of £400 in respect of that failure.
cy-gb	(6) Os trydydd methiant neu ragor y person yn ystod y cyfnod cosbi yw’r methiant i ddychwelyd ffurflen dreth B ar y dyddiad ffeilio neu cyn hynny, mae P yn agored i gosb o £400 mewn cysylltiad â’r methiant hwnnw.

en-gb	(7) A penalty period may be extended more than once under subsection (2)(b).”
cy-gb	(7) Caniateir ymestyn cyfnod cosbi fwy nag unwaith o dan is-adran (2)(b).”

en-gb	In section 122 of TCMA (penalty for failure to pay tax on time) (substituted by paragraph 42 of Schedule 23 to LTTA), for subsection (2) substitute—
cy-gb	Yn adran 122 o DCRhT (cosb am fethu â thalu treth mewn pryd) (a amnewidir gan baragraff 42 o Atodlen 23 i DTTT), yn lle is-adran (2) rhodder—

en-gb	“(2) The penalty—
cy-gb	“(2) Y gosb—

en-gb	(a) in respect of an amount of land transaction tax, is 5% of the amount of unpaid tax;
cy-gb	(a) mewn cysylltiad â swm o dreth trafodiadau tir, yw 5% o swm y dreth nas talwyd;

en-gb	(b) in respect of an amount of landfill disposals tax, is 1% of the amount of unpaid tax.”
cy-gb	(b) mewn cysylltiad â swm o dreth gwarediadau tirlenwi, yw 1% o swm y dreth nas talwyd.”

en-gb	After section 122 of TCMA (penalty for failure to pay tax on time) (substituted by paragraph 42 of Schedule 23 to LTTA) insert—
cy-gb	Ar ôl adran 122 o DCRhT (cosb am fethu â thalu treth mewn pryd) (a amnewidir gan baragraff 42 o Atodlen 23 i DTTT) mewnosoder—

en-gb	“122ZA Penalty for multiple failures to pay landfill disposals tax on time
cy-gb	“122ZA Cosb am fethiannau lluosog i dalu treth gwarediadau tirlenwi mewn pryd

en-gb	(1) Where a person becomes liable to a penalty under section 122 in respect of a failure to pay an amount of landfill disposals tax on or before the penalty date, a penalty period—
cy-gb	(1) Pan ddaw person yn agored i gosb o dan adran 122 mewn cysylltiad â methiant i dalu swm o dreth gwarediadau tirlenwi ar y dyddiad cosbi neu cyn hynny, mae cyfnod cosbi—

en-gb	begins with the day after the penalty date, and
cy-gb	yn dechrau â’r diwrnod ar ôl y dyddiad cosbi, a

en-gb	(2) If, before the end of the penalty period, the person fails to pay another amount of landfill disposals tax (“amount B”) on or before the penalty date for that amount—
cy-gb	(2) Os yw’r person, cyn diwedd y cyfnod cosbi, yn methu â thalu swm arall o dreth gwarediadau tirlenwi (“swm B”) ar y dyddiad cosbi ar gyfer y swm hwnnw neu cyn hynny—

en-gb	the person is not liable to a penalty under section 122(1) in respect of that failure but is liable to a penalty under this section instead, and
cy-gb	nid yw’r person yn agored i gosb o dan adran 122(1) mewn cysylltiad â’r methiant hwnnw ond mae’n agored i gosb o dan yr adran hon yn lle hynny, a

en-gb	the penalty period is extended so that it ends 12 months after the penalty date for amount B.
cy-gb	caiff y cyfnod cosbi ei ymestyn fel ei fod yn dod i ben 12 mis ar ôl y dyddiad cosbi ar gyfer swm B.

en-gb	(3) The amount of the penalty to which a person is liable under this section is determined by reference to—
cy-gb	(3) Pennir swm y gosb y mae person yn agored iddo o dan yr adran hon drwy gyfeirio at—

en-gb	amount B, and
cy-gb	swm B, a

en-gb	the number of times during the penalty period on which the person has failed to pay an amount of landfill disposals tax on or before the penalty date for that amount.
cy-gb	sawl tro yn ystod y cyfnod cosbi y mae person wedi methu â thalu swm o dreth gwarediadau tirlenwi ar y dyddiad cosbi ar gyfer y swm hwnnw neu cyn hynny.

en-gb	(4) If the failure is the person’s first failure during the penalty period, the person is liable to a penalty of 2% of amount B in respect of that failure.
cy-gb	(4) Os methiant cyntaf y person yn ystod y cyfnod cosbi yw’r methiant, mae’r person yn agored i gosb o 2% o swm B mewn cysylltiad â’r methiant hwnnw.

en-gb	(5) If the failure is the person’s second failure during the penalty period, the person is liable to a penalty of 3% of amount B in respect of that failure.
cy-gb	(5) Os ail fethiant y person yn ystod y cyfnod cosbi yw’r methiant, mae’r person yn agored i gosb o 3% o swm B mewn cysylltiad â’r methiant hwnnw.

en-gb	(6) If the failure is the person’s third or subsequent failure during the penalty period, the person is liable to a penalty of 4% of amount B in respect of that failure.
cy-gb	(6) Os trydydd methiant neu ragor y person yn ystod y cyfnod cosbi yw’r methiant, mae’r person yn agored i gosb o 4% o swm B mewn cysylltiad â’r methiant hwnnw.

en-gb	(1) WRA may designate two or more bodies corporate as a group for the purposes of the tax.
cy-gb	(1) Caiff ACC ddynodi dau gorff corfforaethol neu ragor yn gr*p at ddibenion y dreth.

en-gb	(2) A designation is made by issuing a notice to each member of the group.
cy-gb	(2) Gwneir dynodiad drwy ddyroddi hysbysiad i bob aelod o’r gr*p.

en-gb	the bodies corporate that are members of the group;
cy-gb	y cyrff corfforaethol sy’n aelodau o’r gr*p;

en-gb	the member of the group that is the representative member;
cy-gb	pa aelod o’r gr*p yw’r aelod cynrychiadol;

en-gb	the date on which the designation takes effect.
cy-gb	y dyddiad y mae’r dynodiad yn cael effaith.

en-gb	(4) The effects of designating a group are that—
cy-gb	(4) Effeithiau dynodi gr*p yw—

en-gb	the representative member of the group is to be treated for the purposes of the tax as the operator of each authorised landfill site of which a member of the group is the operator;
cy-gb	bod aelod cynrychiadol y gr*p i’w drin at ddibenion y dreth fel gweithredwr pob safle tirlenwi awdurdodedig y mae aelod o’r grŵp yn weithredwr iddo;

en-gb	accordingly, a relevant amount that a body corporate would otherwise be required to pay as a result of anything done or omitted to be done while it is a member of the group must instead be paid by the representative member;
cy-gb	bod rhaid i swm perthnasol y byddai’n ofynnol i gorff corfforaethol ei dalu fel arall o ganlyniad i unrhyw beth a wneir neu nas gwneir tra bo’n aelod o’r gr*p gael ei dalu, felly, gan yr aelod cynrychiadol yn lle hynny;

en-gb	all of the following are jointly and severally liable for any of the relevant amount that remains unpaid after the date by which the representative member was required to pay it—
cy-gb	bod rhwymedigaeth ar bob un o’r canlynol yn unigol ac ar y cyd mewn perthynas ag unrhyw ran o’r swm perthnasol sy’n parhau i fod heb ei thalu ar ôl y dyddiad erbyn pryd yr oedd yn ofynnol i’r aelod cynrychiadol ei dalu—

en-gb	each body corporate that was a member of the group at the time of the act or omission that gave rise to the requirement to pay the amount, and
cy-gb	pob corff corfforaethol a oedd yn aelod o’r gr*p ar adeg y weithred neu’r anwaith a arweiniodd at y gofyniad i dalu’r swm, a

en-gb	any other body corporate that was a member of the group on the date by which the representative member was required to pay the amount.
cy-gb	unrhyw gorff corfforaethol arall a oedd yn aelod o’r gr*p ar y dyddiad erbyn pryd yr oedd yn ofynnol i’r aelod cynrychiadol dalu’r swm.

en-gb	(5) WRA may designate a group of bodies corporate only on the application of one or more of those bodies.
cy-gb	(5) Ni chaiff ACC ond dynodi gr*p o gyrff corfforaethol ar gais un neu ragor o’r cyrff hynny.

en-gb	(6) An application to designate a group must be made in writing; and the body or bodies making the application must satisfy WRA that it is made with the agreement of every other proposed member of the group.
cy-gb	(6) Rhaid i gais i ddynodi grŵp gael ei gyflwyno mewn ysgrifen; a rhaid i’r corff neu’r cyrff sy’n gwneud y cais fodloni ACC y’i gwneir gyda chytundeb pob aelod arfaethedig arall o’r gr*p.

en-gb	(7) If WRA refuses an application to designate a group, it must issue a notice of its decision to the body or bodies that made the application.
cy-gb	(7) Os yw ACC yn gwrthod cais i ddynodi gr*p, rhaid iddo ddyroddi hysbysiad am ei benderfyniad i’r corff neu’r cyrff a wnaeth y cais.

en-gb	(8) In this section, “relevant amount” means—
cy-gb	(8) Yn yr adran hon, ystyr “swm perthnasol” yw—

en-gb	an amount of tax;
cy-gb	swm o dreth;

en-gb	a penalty under an enactment relating to the tax;
cy-gb	cosb o dan ddeddfiad sy’n ymwneud â’r dreth;

en-gb	interest on an amount within paragraph (a) or (b).
cy-gb	llog ar swm o fewn paragraff (a) neu (b).

en-gb	(1) A body corporate may be designated as a member of a group only if—
cy-gb	(1) Ni chaniateir dynodi corff corfforaethol yn aelod o grŵp onid yw—

en-gb	it carries out taxable operations or intends to do so, and
cy-gb	yn cyflawni gweithrediadau trethadwy neu’n bwriadu gwneud hynny, a

en-gb	it is under the same control as every other member of the group.
cy-gb	o dan yr un rheolaeth â phob aelod arall o’r gr*p.

en-gb	(2) Two or more bodies corporate are under the same control if—
cy-gb	(2) Mae dau gorff corfforaethol neu ragor o dan yr un rheolaeth os yw—

en-gb	one of them controls all of the others,
cy-gb	un ohonynt yn rheoli’r lleill i gyd,

en-gb	one body corporate or individual controls all of them, or
cy-gb	un corff corfforaethol neu unigolyn yn eu rheoli hwy i gyd, neu

en-gb	two or more individuals carrying on business in partnership control all of them.
cy-gb	dau unigolyn neu ragor sy’n rhedeg busnes mewn partneriaeth yn eu rheoli hwy i gyd.

en-gb	(a) one body corporate (“A”) controls another body corporate (“B”) if—
cy-gb	(a) mae un corff corfforaethol (“A”) yn rheoli corff corfforaethol arall (“B”) os yw—

en-gb	A is empowered by or under an enactment to control B’s activities, or
cy-gb	y p*er i reoli gweithgareddau B yn cael ei roi i A gan neu o dan ddeddfiad, neu

en-gb	A is B’s holding company;
cy-gb	A yn gwmni daliannol i B;

en-gb	(b) an individual or individuals control a body corporate if they would, if they were a company, be the body’s holding company.
cy-gb	(b) mae unigolyn neu unigolion yn rheoli corff corfforaethol pe byddai neu pe byddent, pe bai’r unigolyn neu’r unigolion yn gwmni, yn gwmni daliannol i’r corff.

en-gb	(4) In subsection (3), “holding company” has the meaning given by section 1159 of, and Schedule 6 to, the Companies Act 2006 (c.
cy-gb	(4) Yn is-adran (3), mae i “cwmni daliannol” yr ystyr a roddir i “holding company” gan adran 1159 o Ddeddf Cwmnïau 2006 (p.

en-gb	46).
cy-gb	46), ac Atodlen 6 iddi.

en-gb	(1) Where two or more bodies corporate have been designated as a group, WRA may—
cy-gb	(1) Pan fo dau gorff corfforaethol neu ragor wedi eu dynodi’n gr*p, caiff ACC—

en-gb	(a) vary the designation of the group by—
cy-gb	(a) amrywio dynodiad y gr*p drwy—

en-gb	adding or removing a member;
cy-gb	ychwanegu aelod neu dynnu aelod ymaith;

en-gb	changing the representative member;
cy-gb	newid yr aelod cynrychiadol;

en-gb	(b) cancel the designation of the group.
cy-gb	(b) canslo dynodiad y gr*p.

en-gb	(2) But WRA must—
cy-gb	(2) Ond rhaid i ACC—

en-gb	vary the designation of a group by removing a member if it is satisfied that the member does not meet the conditions in section 78(1);
cy-gb	amrywio dynodiad gr*p drwy dynnu aelod ymaith os yw wedi ei fodloni nad yw’r aelod yn bodloni’r amodau yn adran 78(1);

en-gb	cancel the designation of the group if it is satisfied that the group does not have two or more members that meet those conditions.
cy-gb	canslo dynodiad y gr*p os yw wedi ei fodloni nad oes gan y gr*p ddau aelod neu ragor sy’n bodloni’r amodau hynny.

en-gb	(3) The variation or cancellation of a designation is made by issuing a notice to each member of the group (including, in the case of a variation to add or remove a member, each member that is added or removed).
cy-gb	(3) Caiff dynodiad ei amrywio neu ei ganslo drwy ddyroddi hysbysiad i bob aelod o’r gr*p (gan gynnwys, yn achos amrywio er mwyn ychwanegu aelod neu dynnu aelod ymaith, bob aelod a ychwanegir neu a dynnir ymaith).

en-gb	set out the details of the variation or cancellation, and
cy-gb	nodi manylion yr amrywiad neu’r canslo, a

en-gb	specify the date on which it takes effect.
cy-gb	pennu ar ba ddyddiad y mae’n cael effaith.

en-gb	(5) WRA may vary or cancel the designation of a group—
cy-gb	(5) Caiff ACC amrywio neu ganslo dynodiad gr*p—

en-gb	on an application made in writing under this section, or
cy-gb	ar ôl cael cais a gyflwynir mewn ysgrifen o dan yr adran hon, neu

en-gb	An application to vary or cancel the designation of a group may be made by the representative member of the group; but the representative member must satisfy WRA that the application is made with the agreement of every other member of the group (including, in the case of an application to vary the designation by adding a member, the member that would be added if the variation were made).
cy-gb	Caiff aelod cynrychiadol grŵp wneud cais i amrywio neu ganslo dynodiad y grŵp; ond rhaid i’r aelod cynrychiadol fodloni ACC y gwneir y cais gyda chytundeb pob aelod arall o’r grŵp (gan gynnwys, yn achos cais i amrywio’r dynodiad drwy ychwanegu aelod, yr aelod a fyddai’n cael ei ychwanegu pe bai’r amrywiad yn cael ei wneud).

en-gb	An application to vary the designation of a group by removing a member may also be made by the member that wishes to be removed; in which case that member must satisfy WRA that every other member of the group has been notified of the application.
cy-gb	Caiff aelod sy’n dymuno cael ei dynnu ymaith hefyd wneud cais i amrywio dynodiad grŵp drwy dynnu’r aelod ymaith; mewn achos o’r fath, rhaid i’r aelod hwnnw fodloni ACC bod pob aelod arall o’r grŵp wedi ei hysbysu am y cais.

en-gb	If WRA refuses an application to vary or cancel a designation, it must issue a notice of its decision to the body corporate that made the application.
cy-gb	Os yw ACC yn gwrthod cais i amrywio neu ganslo dynodiad, rhaid iddo ddyroddi hysbysiad am ei benderfyniad i’r corff corfforaethol a wnaeth y cais.

en-gb	In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (j) (inserted by section 58 of this Act) insert—
cy-gb	Yn adran 172 o DCRhT (penderfyniadau apeliadwy), yn is-adran (2), ar ôl paragraff (j) (a fewnosodir gan adran 58 o’r Ddeddf hon) mewnosoder—

en-gb	“(k) a decision relating to the designation of a group of bodies corporate for the purposes of landfill disposals tax.”
cy-gb	“(k) penderfyniad sy’n ymwneud â dynodi grŵp o gyrff corfforaethol at ddibenion treth gwarediadau tirlenwi.”

en-gb	81 Power to make further provision about designation of groups of companies
cy-gb	81 Pŵer i wneud darpariaeth bellach ynglŷn â dynodi grwpiau o gwmnïau

en-gb	Regulations may add to, repeal or otherwise amend any provision made by an enactment relating to the tax about the designation of groups of bodies corporate.
cy-gb	Caiff rheoliadau ychwanegu at unrhyw ddarpariaeth a wneir gan ddeddfiad sy’n ymwneud â’r dreth ynglŷn â dynodi grwpiau o gyrff corfforaethol, ei diddymu neu ei diwygio fel arall.

en-gb	The regulations may (among other things) make provision about the bodies corporate that may be designated as members of a group and about the effects of designation.
cy-gb	Caiff y rheoliadau wneud darpariaeth (ymysg pethau eraill) ynglŷn â’r cyrff corfforaethol y caniateir eu dynodi’n aelodau o grŵp ac ynglŷn ag effeithiau dynodiad.

en-gb	This section applies where two or more persons carry on a landfill business in partnership or as an unincorporated body.
cy-gb	Mae’r adran hon yn gymwys pan fo dau berson neu ragor yn rhedeg busnes tirlenwi mewn partneriaeth neu fel corff anghorfforedig.

en-gb	WRA may register the persons in their own names or in the name of the partnership or body.
cy-gb	Caiff ACC gofrestru’r personau o dan eu henwau eu hunain neu o dan enw’r bartneriaeth neu’r corff.

en-gb	Where the persons are registered in the name of the partnership or body and its membership changes, the persons who are members after the change continue to be registered in that name if at least one of them was a member before the change.
cy-gb	Pan fo’r personau wedi eu cofrestru o dan enw’r bartneriaeth neu’r corff a bod ei haelodaeth neu ei aelodaeth yn newid, mae’r personau sy’n aelodau ar ôl y newid yn parhau i fod yn gofrestredig o dan yr enw hwnnw os oedd o leiaf un ohonynt yn aelod cyn y newid.

en-gb	A person who ceases to be a member of a partnership or unincorporated body is to be treated as continuing to be a member until the date on which notice of the change in membership is given to WRA under section 36.
cy-gb	Mae person sy’n peidio â bod yn aelod o bartneriaeth neu gorff anghorfforedig i’w drin fel pe bai’n parhau i fod yn aelod hyd y dyddiad y rhoddir hysbysiad am y newid mewn aelodaeth i ACC o dan adran 36.

en-gb	Subsection (4) applies for the purposes of any enactment relating to the tax, but is subject to section 36(3) of the Partnership Act 1890 (c.
cy-gb	Mae is-adran (4) yn gymwys at ddibenion unrhyw ddeddfiad sy’n ymwneud â’r dreth, ond mae’n ddarostyngedig i adran 36(3) o Ddeddf Partneriaeth 1890 (p.

en-gb	39) (liability of estate on death or bankruptcy).
cy-gb	39) (rhwymedigaeth ystad yn sgil marwolaeth neu fethdaliad).

en-gb	(1) Where anything is required or permitted to be done under an enactment relating to the tax by or in relation to persons carrying on business in partnership, it must be done by or in relation to every person who is a partner at the time when it is done or required to be done.
cy-gb	(1) Pan fo unrhyw beth yn ofynnol neu pan ganiateir gwneud unrhyw beth o dan ddeddfiad sy’n ymwneud â’r dreth gan bersonau neu mewn perthynas â phersonau sy’n rhedeg busnes mewn partneriaeth, rhaid iddo gael ei wneud gan bob person neu mewn perthynas â phob person sy’n bartner ar yr adeg y’i gwneir neu y mae’n ofynnol ei wneud.

en-gb	(2) But anything that is required or permitted to be done by every partner may instead be done by any of them; and if the partnership’s principal place of business is in Scotland, it may also be done by any other person authorised by the partnership.
cy-gb	(2) Ond caniateir i unrhyw beth y mae’n ofynnol ei wneud neu y caniateir ei wneud gan bob partner gael ei wneud yn lle hynny gan unrhyw un neu ragor ohonynt; ac os yw prif fan busnes y bartneriaeth yn yr Alban, caniateir hefyd iddo gael ei wneud gan unrhyw berson arall a awdurdodir gan y bartneriaeth.

en-gb	(3) Where anything is required or permitted to be done under an enactment relating to the tax by or in relation to persons carrying on business as an unincorporated body, it must be done by or in relation to every person who is a managing member of the body at the time when it is done or required to be done.
cy-gb	(3) Pan fo unrhyw beth yn ofynnol neu pan ganiateir gwneud unrhyw beth o dan ddeddfiad sy’n ymwneud â’r dreth gan bersonau neu mewn perthynas â phersonau sy’n rhedeg busnes fel corff anghorfforedig, rhaid iddo gael ei wneud gan bob person neu mewn perthynas â phob person sy’n aelod rheoli o’r corff ar yr adeg y’i gwneir neu y mae’n ofynnol ei wneud.

en-gb	(4) But anything that is required or permitted to be done by every managing member of the body may instead be done by any of them.
cy-gb	(4) Ond caniateir i unrhyw beth y mae’n ofynnol ei wneud neu y caniateir ei wneud gan bob aelod rheoli o’r corff gael ei wneud yn lle hynny gan unrhyw un neu ragor ohonynt.

en-gb	(5) The managing members of an unincorporated body are—
cy-gb	(5) Aelodau rheoli corff anghorfforedig yw—

en-gb	each member of the unincorporated body holding office as president, chairman, treasurer, secretary or any similar office;
cy-gb	pob aelod o’r corff anghorfforedig sy’n dal swydd llywydd, cadeirydd, trysorydd, ysgrifennydd neu unrhyw swydd debyg;

en-gb	if there is no such office, each member holding office as a member of a committee by which the affairs of the body are managed;
cy-gb	os nad oes unrhyw swydd o’r fath, pob aelod sy’n dal swydd aelod o bwyllgor sy’n rheoli materion y corff;

en-gb	if there is no such office or committee, each member of the body.
cy-gb	os nad oes unrhyw swydd na phwyllgor o’r fath, pob aelod o’r corff.

en-gb	(6) A liability to pay a relevant amount as a result of anything done or omitted to be done by persons carrying on business in partnership or as an unincorporated body is a joint and several liability of every person who is a member of the partnership or body at the time when the thing is done or omitted to be done.
cy-gb	(6) Mae rhwymedigaeth i dalu swm perthnasol o ganlyniad i unrhyw beth a wneir neu nas gwneir gan bersonau sy’n rhedeg busnes mewn partneriaeth neu fel corff anghorfforedig yn rhwymedigaeth unigol ac ar y cyd i bob person sy’n aelod o’r bartneriaeth neu’r corff ar yr adeg y gwneir y peth neu’r adeg nas gwneir.

en-gb	(7) But where—
cy-gb	(7) Ond pan fo—

en-gb	persons carry on a landfill business in partnership or as an unincorporated body, and
cy-gb	personau yn rhedeg busnes tirlenwi mewn partneriaeth neu fel corff anghorfforedig, a

en-gb	a person is a member of the partnership or body for only part of an accounting period,
cy-gb	person yn aelod o’r bartneriaeth neu’r corff am ran o gyfnod cyfrifyddu yn unig,

en-gb	the person’s personal liability for tax chargeable in respect of the accounting period is the proportion of the liability relating to the business of the partnership or body that is just and reasonable in the circumstances.
cy-gb	rhwymedigaeth bersonol y person am y dreth sydd i’w chodi mewn cysylltiad â’r cyfnod cyfrifyddu yw’r gyfran o’r rhwymedigaeth sy’n ymwneud â busnes y bartneriaeth neu’r corff sy’n deg ac yn rhesymol o dan yr amgylchiadau.

en-gb	84 Power to make further provision about partnerships and unincorporated bodies
cy-gb	84 Pŵer i wneud darpariaeth bellach ynglŷn â phartneriaethau a chyrff anghorfforedig

en-gb	Regulations may add to, repeal or otherwise amend any provision made by an enactment relating to the tax about cases where persons carry on business in partnership or as an unincorporated body.
cy-gb	Caiff rheoliadau ychwanegu at unrhyw ddarpariaeth a wneir gan ddeddfiad sy’n ymwneud â’r dreth ynglŷn ag achosion pan fo personau yn rhedeg busnes mewn partneriaeth neu fel corff anghorfforedig, ei diddymu neu ei diwygio fel arall.

en-gb	(1) This section applies where a person (“A”) carries on a landfill business of another person (“B”) who has died, become incapacitated or become subject to an insolvency procedure.
cy-gb	(1) Mae’r adran hon yn gymwys pan fo person (“A”) yn rhedeg busnes tirlenwi person arall (“B”) sydd wedi marw, wedi mynd yn analluog neu wedi dod yn destun gweithdrefn ansolfedd.

en-gb	(2) A must give WRA notice of—
cy-gb	(2) Rhaid i A roi hysbysiad i ACC ynglŷn ag—

en-gb	the fact that A is carrying on the landfill business, and
cy-gb	y ffaith bod A yn rhedeg y busnes tirlenwi, a

en-gb	the nature and date of the event that has led to A carrying it on.
cy-gb	natur a dyddiad y digwyddiad sydd wedi arwain at y ffaith bod A yn ei redeg.

en-gb	(3) The notice must be given before the end of the period of 30 days beginning with the day on which A began to carry on the landfill business.
cy-gb	(3) Rhaid i’r hysbysiad gael ei roi cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dechreuodd A redeg y busnes tirlenwi.

en-gb	(4) WRA may treat A as if A were B for the purposes of the tax, with effect from the time when A began to carry on the landfill business; and WRA may do so whether or not A has given notice under subsection (2).
cy-gb	(4) Caiff ACC drin A fel pe bai A yn B at ddibenion y dreth, gydag effaith o’r adeg y dechreuodd A redeg y busnes tirlenwi; a chaiff ACC wneud hynny pa un a yw A wedi rhoi hysbysiad o dan is-adran (2) ai peidio.

en-gb	(5) WRA must issue a notice to A (and, if appropriate, to B) of a decision to treat A as B.
cy-gb	(5) Rhaid i ACC ddyroddi hysbysiad i A (ac, os yw’n briodol, i B) am benderfyniad i drin A fel pe bai’n B.

en-gb	(6) If WRA treats A in that way, A is not required to be registered, or to apply for registration, by virtue of that treatment.
cy-gb	(6) Os yw ACC yn trin A yn y fath fodd, nid yw’n ofynnol i A fod yn gofrestredig, na gwneud cais i gael ei gofrestru, yn rhinwedd y driniaeth honno.

en-gb	B ceases to be incapacitated or subject to an insolvency procedure, or
cy-gb	B yn peidio â bod yn analluog neu’n destun gweithdrefn ansolfedd, neu

en-gb	A ceases to carry on the landfill business of B,
cy-gb	A yn peidio â rhedeg busnes tirlenwi B,

en-gb	A must give WRA notice of the cessation and the date on which it occurred.
cy-gb	rhaid i A roi hysbysiad i ACC am y ffaith honno a’r dyddiad y digwyddodd hynny.

en-gb	(8) The notice must be given before the end of the period of 30 days beginning with that date.
cy-gb	(8) Rhaid i’r hysbysiad gael ei roi cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r dyddiad hwnnw.

en-gb	(9) WRA must cease to treat A as B if—
cy-gb	(9) Rhaid i ACC beidio â thrin A fel pe bai’n B os yw—

en-gb	WRA is satisfied that either of the conditions in subsection (7) is met (whether or not A has given notice under that subsection), or
cy-gb	ACC wedi ei fodloni bod y naill neu’r llall o’r amodau yn is-adran (7) wedi ei fodloni (pa un a yw A wedi rhoi hysbysiad o dan yr is-adran honno ai peidio), neu

en-gb	WRA cancels the registration of B.
cy-gb	ACC yn canslo cofrestriad B.

en-gb	(10) WRA must issue a notice to A (and, if appropriate, to B) of a decision to cease to treat A as B.
cy-gb	(10) Rhaid i ACC ddyroddi hysbysiad i A (ac, os yw’n briodol, i B) am benderfyniad i beidio â thrin A fel pe bai’n B.

en-gb	(11) For the purposes of this section, a person becomes subject to an insolvency procedure if—
cy-gb	(11) At ddibenion yr adran hon, daw person yn destun gweithdrefn ansolfedd—

en-gb	the person is made bankrupt;
cy-gb	os gwneir y person yn fethdalwr;

en-gb	a company voluntary arrangement takes effect in relation to the person under Part 1 of the Insolvency Act 1986 (c.
cy-gb	os yw trefniant gwirfoddol ar ran cwmni yn cael effaith mewn perthynas â’r person o dan Ran 1 o Ddeddf Ansolfedd 1986 (p.

en-gb	the person enters administration or goes into liquidation or receivership;
cy-gb	os yw’r person yn mynd i ddwylo’r gweinyddwr neu’n destun datodiad neu dderbynyddiad;

en-gb	any corresponding event occurs which has effect under or as a result of the law of Scotland or Northern Ireland or a country or territory outside the United Kingdom.
cy-gb	os yw unrhyw ddigwyddiad cyfatebol yn digwydd sy’n cael effaith o dan gyfraith yr Alban neu Ogledd Iwerddon neu wlad neu diriogaeth y tu allan i’r Deyrnas Unedig, neu o ganlyniad iddi.

en-gb	Regulations may add to, repeal or otherwise amend any provision made by an enactment relating to the tax about cases where a person who has carried on a landfill business dies, becomes incapacitated or becomes subject to an insolvency procedure.
cy-gb	Caiff rheoliadau ychwanegu at unrhyw ddarpariaeth a wneir gan ddeddfiad sy’n ymwneud â’r dreth ynglŷn ag achosion pan fo person sydd wedi rhedeg busnes tirlenwi yn marw, yn mynd yn analluog neu’n dod yn destun gweithdrefn ansolfedd, ei diddymu neu ei diwygio fel arall.

en-gb	about the circumstances in which a person becomes, or ceases to be, incapacitated or subject to an insolvency procedure;
cy-gb	ynglŷn â’r amgylchiadau pan fo person yn mynd yn analluog neu’n dod yn destun gweithdrefn ansolfedd, neu’n peidio â bod yn analluog neu’n destun gweithdrefn ansolfedd;

en-gb	about duties, liabilities and entitlements relating to the tax where a person has died, become incapacitated or become subject to an insolvency procedure;
cy-gb	ynglŷn â dyletswyddau, rhwymedigaethau a hawlogaethau sy’n ymwneud â’r dreth pan fo person wedi marw, wedi mynd yn analluog neu wedi dod yn destun gweithdrefn ansolfedd;

en-gb	which applies whether or not anyone else carries on a person’s landfill business after the person dies, becomes incapacitated or becomes subject to an insolvency procedure.
cy-gb	sy’n gymwys pa un a yw unrhyw un arall yn rhedeg busnes tirlenwi person ar ôl i’r person farw, fynd yn analluog neu ddod yn destun gweithdrefn ansolfedd ai peidio.

en-gb	(1) Regulations may make provision for securing continuity in the application of any enactment relating to the tax where a landfill business is transferred from one person to another as a going concern.
cy-gb	(1) Caiff rheoliadau wneud darpariaeth i sicrhau dilyniant wrth gymhwyso unrhyw ddeddfiad sy’n ymwneud â’r dreth pan drosglwyddir busnes tirlenwi o un person i un arall fel busnes gweithredol.

en-gb	(2) The regulations may (among other things) make provision—
cy-gb	(2) Caiff y rheoliadau wneud darpariaeth (ymysg pethau eraill)—

en-gb	requiring WRA to be notified of the transfer;
cy-gb	sy’n ei gwneud yn ofynnol i ACC gael ei hysbysu am y trosglwyddiad;

en-gb	for any liability or duty of the transferor relating to the tax to become a liability or duty of the transferee;
cy-gb	i unrhyw rwymedigaeth neu ddyletswydd ar ran y trosglwyddwr mewn perthynas â’r dreth ddod yn rhwymedigaeth neu’n ddyletswydd i’r trosglwyddai;

en-gb	for any entitlement of the transferor to the discharge or repayment of an amount of tax, whether arising before or after the transfer, to become an entitlement of the transferee;
cy-gb	i unrhyw hawlogaeth ar ran y trosglwyddwr i ollwng neu ad-dalu swm o dreth, pa un a yw’n codi cyn y trosglwyddiad neu ar ei ôl, ddod yn hawlogaeth i’r trosglwyddai;

en-gb	for anything done before the transfer by or in relation to the transferor to be treated for the purposes of the tax as having been done by or in relation to the transferee;
cy-gb	i unrhyw beth a wnaed cyn y trosglwyddiad gan y trosglwyddwr neu mewn perthynas â’r trosglwyddwr gael ei drin at ddibenion y dreth fel pe bai wedi ei wneud gan y trosglwyddai neu mewn perthynas â’r trosglwyddai;

en-gb	about duties to keep and preserve records.
cy-gb	ynglŷn â dyletswyddau i gadw cofnodion a’u storio’n ddiogel.

en-gb	(3) The regulations may make provision that applies subject to conditions, and may in particular—
cy-gb	(3) Caiff y rheoliadau wneud darpariaeth sy’n gymwys yn ddarostyngedig i amodau, ac yn benodol cânt—

en-gb	(a) provide that the application to a transferor and transferee of any provision made under subsection (2)(b) to (e) requires the approval of WRA;
cy-gb	(a) darparu ei bod yn ofynnol cael cymeradwyaeth ACC cyn cymhwyso unrhyw ddarpariaeth a wneir o dan is-adran (2)(b) i (e) i drosglwyddwr a throsglwyddai;

en-gb	(b) make provision about the making and determination of applications for approval.
cy-gb	(b) gwneud darpariaeth ynglŷn â gwneud ceisiadau am gymeradwyaeth a phenderfynu arnynt.

en-gb	(4) The regulations may make provision for—
cy-gb	(4) Caiff y rheoliadau wneud darpariaeth ar gyfer—

en-gb	penalties in respect of failures to comply with the regulations;
cy-gb	cosbau mewn cysylltiad â methiannau i gydymffurfio â’r rheoliadau;

en-gb	reviews and appeals.
cy-gb	adolygiadau ac apelau.

en-gb	a taxable disposal is made at an authorised landfill site,
cy-gb	gwarediad trethadwy yn cael ei wneud ar safle tirlenwi awdurdodedig,

en-gb	there is a contract relating to the taxable disposal that provides for a payment to be made, and
cy-gb	contract sy’n ymwneud â’r gwarediad trethadwy sy’n darparu i daliad gael ei wneud, ac

en-gb	after the making of the contract, the tax chargeable on the taxable disposal changes as a result of an enactment relating to the tax,
cy-gb	ar ôl gwneud y contract, y dreth sydd i’w chodi ar y gwarediad trethadwy yn newid o ganlyniad i ddeddfiad sy’n ymwneud â’r dreth,

en-gb	the amount of the payment provided for under the contract is to be adjusted, unless the contract provides otherwise, to reflect the change in the tax chargeable on the taxable disposal.
cy-gb	mae swm y taliad y darperir ar ei gyfer o dan y contract i’w addasu, oni bai bod y contract yn darparu fel arall, i adlewyrchu’r newid yn y dreth sydd i’w chodi ar y gwarediad trethadwy.

en-gb	(2) For the purposes of this section, a contract relating to a taxable disposal is a contract providing for the disposal of the material contained in the taxable disposal, and it is immaterial whether the contract also provides for other matters.
cy-gb	(2) At ddibenion yr adran hon, mae contract sy’n ymwneud â gwarediad trethadwy yn gontract sy’n darparu ar gyfer gwaredu’r deunydd sydd wedi ei gynnwys yn y gwarediad trethadwy, ac nid yw’n berthnasol pa un a yw’r contract hefyd yn darparu ar gyfer materion eraill ai peidio.

en-gb	(3) The reference in subsection (1) to a change in the tax chargeable is a reference to a change—
cy-gb	(3) Mae’r cyfeiriad yn is-adran (1) at newid yn y dreth sydd i’w chodi yn gyfeiriad at—

en-gb	from no tax being chargeable to tax being chargeable,
cy-gb	newid o fod dim treth i’w chodi i fod treth i’w chodi,

en-gb	from tax being chargeable to no tax being chargeable, or
cy-gb	newid o fod treth i’w chodi i fod dim treth i’w chodi, neu

en-gb	in the amount of tax chargeable.
cy-gb	newid yn swm y dreth sydd i’w godi.

en-gb	89 Power to impose secondary liability on controllers of authorised landfill sites
cy-gb	89 Pŵer i osod atebolrwydd eilaidd ar reolwyr safleoedd tirlenwi awdurdodedig

en-gb	Regulations may make provision for and in connection with requiring a controller of an authorised landfill site, or of part of such a site, to pay the tax chargeable on taxable disposals made at the site or part in question.
cy-gb	Caiff rheoliadau wneud darpariaeth i’w gwneud yn ofynnol i reolwr safle tirlenwi awdurdodedig, neu ran o safle o’r fath, dalu’r dreth sydd i’w chodi ar warediadau trethadwy a wneir ar y safle neu’r rhan o dan sylw, ac mewn cysylltiad â hynny.

en-gb	A controller of an authorised landfill site or of part of such a site—
cy-gb	Mewn perthynas â rheolwr safle tirlenwi awdurdodedig neu ran o safle o’r fath—

en-gb	(a) is a person, other than the operator of the site, who determines, or is entitled to determine, what disposals of material may be made throughout the site or part in question, but
cy-gb	(a) mae’n berson, ac eithrio gweithredwr y safle, sy’n penderfynu, neu sydd â’r hawl i benderfynu, pa warediadau deunyddiau y caniateir eu gwneud ledled y safle neu’r rhan o dan sylw, ond

en-gb	(b) does not include a person who determines, or is entitled to determine, what disposals are made only because the person is an employee or agent of another person.
cy-gb	(b) nid yw’n cynnwys person sy’n penderfynu, neu sydd â’r hawl i benderfynu, pa warediadau a wneir dim ond oherwydd bod y person yn gyflogai neu’n asiant i berson arall.

en-gb	(3) Regulations under this section may (among other things) make provision—
cy-gb	(3) Caiff rheoliadau o dan yr adran hon wneud darpariaeth (ymysg pethau eraill)—

en-gb	requiring WRA to be notified if a person becomes, or ceases to be, a controller of an authorised landfill site or of part of such a site;
cy-gb	sy’n ei gwneud yn ofynnol i ACC gael ei hysbysu os yw person yn dod, neu’n peidio â bod, yn rheolwr ar safle tirlenwi awdurdodedig neu ran o safle o’r fath;

en-gb	about the circumstances in which a controller is required to pay tax;
cy-gb	ynglŷn â’r amgylchiadau pan fo’n ofynnol i reolwr dalu treth;

en-gb	for determining the amount of tax a controller is required to pay;
cy-gb	ar gyfer pennu swm y dreth y mae’n ofynnol i reolwr ei dalu;

en-gb	about the relationship between a requirement for a controller to pay tax and any liability of the operator of the authorised landfill site to pay tax;
cy-gb	ynglŷn â’r berthynas rhwng gofyniad i reolwr dalu treth ac unrhyw rwymedigaeth ar weithredwr y safle tirlenwi awdurdodedig i dalu treth;

en-gb	about the procedure for requiring a controller to pay tax;
cy-gb	ynglŷn â’r weithdrefn i’w gwneud yn ofynnol i reolwr dalu treth;

en-gb	about when the tax must be paid;
cy-gb	ynglŷn â pha bryd y mae’n rhaid talu’r dreth;

en-gb	about duties to keep and preserve records;
cy-gb	ynglŷn â dyletswyddau i gadw cofnodion a’u storio’n ddiogel;

en-gb	for penalties in respect of failures to comply with the regulations;
cy-gb	ar gyfer cosbau mewn cysylltiad â methiannau i gydymffurfio â’r rheoliadau;

en-gb	for reviews and appeals.
cy-gb	ar gyfer adolygiadau ac apelau.

en-gb	Schedule 4 makes minor and consequential amendments to TCMA.
cy-gb	Mae Atodlen 4 yn gwneud mân ddiwygiadau a diwygiadau canlyniadol i DCRhT.

en-gb	(1) In exercising their powers and duties under this Act, the Welsh Ministers—
cy-gb	(1) Wrth arfer eu pwerau a’u dyletswyddau o dan y Ddeddf hon—

en-gb	must have regard to the objective of reducing landfill disposals in Wales;
cy-gb	rhaid i Weinidogion Cymru roi sylw i’r amcan o leihau gwarediadau tirlenwi yng Nghymru;

en-gb	may have regard to such other matters as they think appropriate.
cy-gb	caiff Gweinidogion Cymru roi sylw i unrhyw faterion eraill sy’n briodol yn eu barn hwy.

en-gb	(2) Subsection (1) does not apply to the exercise of powers and duties under section 92.
cy-gb	(2) Nid yw is-adran (1) yn gymwys i arfer pwerau a dyletswyddau o dan adran 92.

en-gb	The Welsh Ministers must prepare and publish a Landfill Disposals Tax Communities Scheme on or before the day on which this Act comes fully into force.
cy-gb	Rhaid i Weinidogion Cymru baratoi a chyhoeddi Cynllun Cymunedau y Dreth Gwarediadau Tirlenwi ar y diwrnod y daw’r Ddeddf hon i rym yn llawn neu cyn hynny.

en-gb	The Scheme must make provision for grants to be given by the Welsh Ministers to persons engaged in activities which the Welsh Ministers consider will promote or improve the social or environmental well-being of areas in Wales affected by—
cy-gb	Rhaid i’r Cynllun wneud darpariaeth ar gyfer rhoi grantiau gan Weinidogion Cymru i bersonau sy’n cymryd rhan mewn gweithgareddau y mae Gweinidogion Cymru o’r farn y byddant yn hyrwyddo neu’n gwella llesiant cymdeithasol neu amgylcheddol ardaloedd yng Nghymru a effeithir gan—

en-gb	the making of landfill disposals, or
cy-gb	gwneud gwarediadau tirlenwi, neu

en-gb	activities preparatory to the making of landfill disposals.
cy-gb	gweithgareddau sy’n baratoadol ar gyfer gwneud gwarediadau tirlenwi.

en-gb	(3) The Scheme may provide for the grants—
cy-gb	(3) Caiff y Cynllun ddarparu i’r grantiau—

en-gb	to be allocated by reference to criteria specified in the Scheme;
cy-gb	cael eu dyrannu drwy gyfeirio at feini prawf a bennir yn y Cynllun;

en-gb	to be subject to conditions specified in the Scheme or by the Welsh Ministers.
cy-gb	bod yn ddarostyngedig i amodau a bennir yn y Cynllun neu gan Weinidogion Cymru.

en-gb	(4) The Welsh Ministers—
cy-gb	(4) Rhaid i Weinidogion Cymru—

en-gb	(a) must review the Scheme—
cy-gb	(a) adolygu’r Cynllun—

en-gb	at least once in the period of 4 years beginning with the day on which it is first published, and
cy-gb	o leiaf unwaith yn ystod y cyfnod o 4 blynedd sy’n dechrau â’r diwrnod y’i cyhoeddir gyntaf, a

en-gb	subsequently, at least once in each period of 4 years beginning with the day on which the previous review is concluded, and
cy-gb	yn dilyn hynny, o leiaf unwaith yn ystod pob cyfnod o 4 blynedd sy’n dechrau â’r diwrnod y cwblheir yr adolygiad blaenorol, a

en-gb	(b) must consult such persons as they think appropriate when doing so.
cy-gb	(b) ymgynghori ag unrhyw bersonau sy’n briodol yn eu barn hwy pan fyddant yn gwneud hynny.

en-gb	(5) The Welsh Ministers may revise or revoke the Scheme following a review; but the Scheme may not be revoked within the period of 4 years beginning with the day on which it is first published.
cy-gb	(5) Caiff Gweinidogion Cymru ddiwygio neu ddirymu’r Cynllun ar ôl cynnal adolygiad; ond ni chaniateir dirymu’r Cynllun o fewn y cyfnod o 4 blynedd sy’n dechrau â’r diwrnod y’i cyhoeddir gyntaf.

en-gb	(6) If the Scheme is revised, the Welsh Ministers must publish the revised Scheme.
cy-gb	(6) Os caiff y Cynllun ei ddiwygio, rhaid i Weinidogion Cymru gyhoeddi’r Cynllun diwygiedig.

en-gb	(7) The Welsh Ministers must lay the Scheme, and any revised Scheme, before the National Assembly for Wales.
cy-gb	(7) Rhaid i Weinidogion Cymru osod y Cynllun, ac unrhyw Gynllun diwygiedig, gerbron Cynulliad Cenedlaethol Cymru.

en-gb	(1) Regulations may make—
cy-gb	(1) Caiff rheoliadau wneud—

en-gb	any incidental, consequential or supplemental provision, or
cy-gb	unrhyw ddarpariaeth gysylltiedig, ganlyniadol neu atodol, neu

en-gb	any transitional, transitory or saving provision,
cy-gb	unrhyw ddarpariaeth drosiannol, ddarfodol neu arbed,

en-gb	that the Welsh Ministers think appropriate for the purposes of, in connection with, or for giving full effect to, any provision contained in or made under this Act.
cy-gb	y mae Gweinidogion Cymru o’r farn ei bod yn briodol at ddibenion unrhyw ddarpariaeth sydd wedi ei chynnwys yn y Ddeddf hon neu a wneir oddi tani, mewn cysylltiad â darpariaeth o’r fath, neu er mwyn rhoi effaith lawn iddi.

en-gb	(2) Regulations under this section may amend, revoke or repeal any enactment (including any enactment contained in or made under this Act).
cy-gb	(2) Caiff rheoliadau o dan yr adran hon ddiwygio, ddirymu neu ddiddymu unrhyw ddeddfiad (gan gynnwys unrhyw ddeddfiad sydd wedi ei gynnwys yn y Ddeddf hon neu a wneir oddi tani).

en-gb	(3) In this section, “enactment” means an enactment (whenever enacted or made) which is, or is contained in—
cy-gb	(3) Yn yr adran hon, ystyr “deddfiad” yw deddfiad (pa bryd bynnag y’i deddfir neu y’i gwneir) sy’n un o’r canlynol, neu sydd wedi ei gynnwys mewn un o’r canlynol—

en-gb	subordinate legislation (within the meaning of the Interpretation Act 1978 (c.
cy-gb	is-ddeddfwriaeth (o fewn yr ystyr a roddir i “subordinate legislation” yn Neddf Dehongli 1978 (p.

en-gb	30)) made under—
cy-gb	30)) a wnaed o dan—

en-gb	(i) an Act of Parliament, or
cy-gb	(i) Deddf Seneddol, neu

en-gb	Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 49(ii) an Act or a Measure of the National Assembly for Wales.
cy-gb	49  Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3) (ii) Deddf neu Fesur Cynulliad Cenedlaethol Cymru.

en-gb	(1) Regulations under this Act are to be made by the Welsh Ministers.
cy-gb	(1) Mae rheoliadau o dan y Ddeddf hon i’w gwneud gan Weinidogion Cymru.

en-gb	includes power to make different provision for different purposes.
cy-gb	yn cynnwys p*er i wneud darpariaeth wahanol at ddibenion gwahanol.

en-gb	(3) A statutory instrument containing only regulations within subsection (4) is subject to annulment in pursuance of a resolution of the National Assembly for Wales.
cy-gb	(3) Mae offeryn statudol nad yw ond yn cynnwys rheoliadau o fewn is-adran (4) yn ddarostyngedig i’w ddiddymu yn unol â phenderfyniad Cynulliad Cenedlaethol Cymru.

en-gb	(4) Regulations are within this subsection if they are—
cy-gb	(4) Mae rheoliadau o fewn yr is-adran hon os ydynt yn—

en-gb	regulations made under section 16(3) (maximum percentage of non-qualifying materials to be contained in a qualifying mixture of materials),
cy-gb	rheoliadau a wneir o dan adran 16(3) (uchafswm y ganran o ddeunyddiau anghymwys sydd i’w chynnwys mewn cymysgedd cymwys o ddeunyddiau),

en-gb	regulations made under section 41(9) (contents of landfill invoice), or
cy-gb	rheoliadau a wneir o dan adran 41(9) (cynnwys anfoneb dirlenwi), neu

en-gb	regulations made under section 93 which meet the condition in subsection (5).
cy-gb	rheoliadau a wneir o dan adran 93 sy’n bodloni’r amod yn is-adran (5).

en-gb	(5) The condition is that the Welsh Ministers are satisfied that the regulations do not make any provision that may—
cy-gb	(5) Yr amod yw bod Gweinidogion Cymru wedi eu bodloni nad yw’r rheoliadau yn gwneud unrhyw ddarpariaeth a all—

en-gb	cause the amount of tax chargeable on a taxable disposal to be greater than the amount that would otherwise be chargeable on the disposal, or
cy-gb	peri i swm y dreth sydd i’w godi ar warediad trethadwy fod yn fwy na’r swm a fyddai i’w godi ar y gwarediad fel arall, neu

en-gb	cause tax to be chargeable where no tax would otherwise be chargeable.
cy-gb	peri i dreth fod i’w chodi pan na fyddai treth i’w chodi fel arall.

en-gb	(6) Any other statutory instrument containing regulations under this Act, other than one to which section 95 applies, may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the National Assembly for Wales.
cy-gb	(6) Ni chaniateir gwneud unrhyw offeryn statudol arall sy’n cynnwys rheoliadau o dan y Ddeddf hon, ac eithrio un y mae adran 95 yn gymwys iddo, oni bai bod drafft o’r offeryn wedi ei osod gerbron Cynulliad Cenedlaethol Cymru a’i gymeradwyo ganddo drwy benderfyniad.

en-gb	(1) This section applies to a statutory instrument containing only—
cy-gb	(1) Mae’r adran hon yn gymwys i offeryn statudol nad yw ond yn cynnwys—

en-gb	(a) the second or subsequent regulations made under—
cy-gb	(a) yr ail reoliadau neu reoliadau dilynol a wneir o dan—

en-gb	section 14(3) (standard rate of tax);
cy-gb	adran 14(3) (cyfradd dreth safonol);

en-gb	section 14(6) (lower rate of tax);
cy-gb	adran 14(6) (cyfradd dreth is);

en-gb	section 46(4) (unauthorised disposals rate of tax);
cy-gb	adran 46(4) (cyfradd dreth gwarediadau sydd heb eu hawdurdodi);

en-gb	(b) regulations made under section 93 which make provision that the Welsh Ministers think appropriate for the purposes of, in connection with, or for giving full effect to, any provision contained in regulations within paragraph (a).
cy-gb	(b) rheoliadau a wneir o dan adran 93 sy’n gwneud darpariaeth y mae Gweinidogion Cymru o’r farn ei bod yn briodol at ddibenion unrhyw ddarpariaeth sydd wedi ei chynnwys mewn rheoliadau o fewn paragraff (a), mewn cysylltiad â darpariaeth o’r fath, neu ar gyfer rhoi effaith lawn iddi.

en-gb	(2) The statutory instrument must be laid before the National Assembly for Wales.
cy-gb	(2) Rhaid gosod yr offeryn statudol gerbron Cynulliad Cenedlaethol Cymru.

en-gb	(3) If the instrument is not approved by resolution of the National Assembly for Wales during the period of 28 days beginning with the day on which the instrument is made, the regulations cease to have effect at the end of that period.
cy-gb	(3) Oni chymeradwyir yr offeryn drwy benderfyniad Cynulliad Cenedlaethol Cymru yn ystod y cyfnod o 28 o ddiwrnodau sy’n dechrau â’r diwrnod y gwneir yr offeryn, mae’r rheoliadau yn peidio â chael effaith ar ddiwedd y cyfnod hwnnw.

en-gb	(4) But if— the National Assembly for Wales votes on a motion for a resolution to approve the instrument before the last day of that period, and
cy-gb	(4) Ond— os yw Cynulliad Cenedlaethol Cymru yn pleidleisio ar gynnig am benderfyniad i gymeradwyo’r offeryn cyn diwrnod olaf y cyfnod hwnnw, a

en-gb	the regulations cease to have effect at the end of the day on which the vote takes place.
cy-gb	maent yn peidio â chael effaith ar ddiwedd y diwrnod y cynhelir y bleidlais.

en-gb	(5) If—
cy-gb	(5) Mewn perthynas â’r rheoliadau—

en-gb	regulations cease to have effect by virtue of subsection (3) or (4),
cy-gb	os ydynt yn peidio â chael effaith yn rhinwedd is-adran (3) neu (4),

en-gb	a taxable disposal was made at a time when the regulations were in force, and
cy-gb	os gwnaed gwarediad trethadwy ar adeg pan oeddent mewn grym, ac

en-gb	the amount of tax chargeable on the disposal by virtue of the regulations is greater than the amount that would otherwise have been chargeable,
cy-gb	os yw swm y dreth sydd i’w godi ar y gwarediad yn rhinwedd y rheoliadau yn fwy na’r swm a fyddai wedi bod i’w godi fel arall,

en-gb	the regulations are to be treated as never having had effect in relation to that disposal.
cy-gb	mae’r rheoliadau i’w trin fel pe na baent erioed wedi cael effaith mewn perthynas â’r gwarediad hwnnw.

en-gb	(6) In calculating the period of 28 days mentioned in subsections (3) and (4), no account is to be taken of any period during which the National Assembly for Wales is—
cy-gb	(6) Wrth gyfrifo’r cyfnod o 28 o ddiwrnodau a grybwyllir yn is-adrannau (3) a (4), rhaid diystyru unrhyw gyfnod pan fo Cynulliad Cenedlaethol Cymru—

en-gb	“accounting period” (“cyfnod cyfrifyddu”) has the meaning given by section 39(5);
cy-gb	mae i “cyfnod cyfrifyddu” (“accounting period”) yr ystyr a roddir gan adran 39(5);

en-gb	“authorised landfill site” (“safle tirlenwi awdurdodedig”) has the meaning given by section 5(1);
cy-gb	mae i “safle tirlenwi awdurdodedig” (“authorised landfill site”) yr ystyr a roddir gan adran 5(1);

en-gb	“enactment relating to the tax” (“deddfiad sy’n ymwneud â’r dreth”) means—
cy-gb	ystyr “deddfiad sy’n ymwneud â’r dreth” (“enactment relating to the tax”) yw—

en-gb	this Act and regulations made under it;
cy-gb	y Ddeddf hon a rheoliadau a wneir oddi tani;

en-gb	TCMA and regulations made under it, as they apply in relation to the tax;
cy-gb	DCRhT a rheoliadau a wneir oddi tani, fel y maent yn gymwys mewn perthynas â’r dreth;

en-gb	“environmental permit” (“trwydded amgylcheddol”) has the meaning given by section 5(2);
cy-gb	mae i “trwydded amgylcheddol” (“environmental permit”) yr ystyr a roddir gan adran 5(2).

en-gb	“filing date” (“dyddiad ffeilio”), in relation to a tax return, has the meaning given by section 39(4);
cy-gb	mae i “dyddiad ffeilio” (“filing date”), mewn perthynas â ffurflen dreth, yr ystyr a roddir gan adran 39(4);

en-gb	“land” (“tir”) includes land covered by water where the land is above the low water mark of ordinary spring tides;
cy-gb	mae “tir” (“land”) yn cynnwys tir a orchuddir â dŵr lle bo’r tir uwchlaw’r marc distyll gorllanw arferol;

en-gb	“landfill business” (“busnes tirlenwi”) means a business, or a part of a business, in the course of which a person carries out taxable operations;
cy-gb	ystyr “busnes tirlenwi” (“landfill business”) yw busnes, neu ran o fusnes, y mae person yn cyflawni gweithrediadau trethadwy fel rhan ohono;

en-gb	“landfill disposal” (“gwarediad tirlenwi”) means a disposal of material—
cy-gb	ystyr “gwarediad tirlenwi” (“landfill disposal”) yw gwarediad deunydd—

en-gb	by way of landfill, and
cy-gb	drwy dirlenwi, a

en-gb	as waste;
cy-gb	fel gwastraff;

en-gb	“landfill disposal area” (“man gwarediadau tirlenwi”) means an area of a landfill site where landfill disposals are made, or where such disposals have been or will be made;
cy-gb	ystyr “man gwarediadau tirlenwi” (“landfill disposal area”) yw man ar safle tirlenwi lle y gwneir gwarediadau tirlenwi, neu fan lle y gwnaed gwarediadau o’r fath neu fan lle y bydd gwarediadau o’r fath yn cael eu gwneud;

en-gb	“landfill site” (“safle tirlenwi”) means—
cy-gb	ystyr “safle tirlenwi” (“landfill site”) yw—

en-gb	an authorised landfill site, or
cy-gb	safle tirlenwi awdurdodedig, neu

en-gb	any other land where landfill disposals are made;
cy-gb	unrhyw dir arall lle y gwneir gwarediadau tirlenwi;

en-gb	“landfill site activity” (“gweithgarwch safle tirlenwi”) means receiving, keeping, sorting, using, treating, recovering or doing anything else with material at a landfill site;
cy-gb	ystyr “gweithgarwch safle tirlenwi” (“landfill site activity”) yw derbyn deunydd, cadw deunydd, didoli deunydd, defnyddio deunydd, trin deunydd, adfer

en-gb	“LTTA” (“DTTT”) means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1);
cy-gb	ystyr “DTTT” (“LTTA”) yw Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1);

en-gb	“material” (“deunydd”) means material of all kinds, including objects, substances and products of all kinds;
cy-gb	ystyr “deunydd” (“material”) yw deunydd o bob math, gan gynnwys gwrthrychau, sylweddau a chynhyrchion o bob math;

en-gb	“non-disposal area” (“man nad yw at ddibenion gwaredu”) means an area designated under section 55;
cy-gb	ystyr “man nad yw at ddibenion gwaredu” (“non-disposal area”) yw man a ddynodir o dan adran 55;

en-gb	“operator” (“gweithredwr”), in relation to an authorised landfill site, has the meaning given by section 7(4);
cy-gb	mae i “gweithredwr” (“operator”), mewn perthynas â safle tirlenwi awdurdodedig, yr ystyr a roddir gan adran 7(4);

en-gb	a partnership within the Partnership Act 1890 (c.
cy-gb	partneriaeth o fewn Deddf Bartneriaeth 1890 (p.

en-gb	39),
cy-gb	39),

en-gb	a partnership or entity of a similar character formed under the law of a country or territory outside the United Kingdom;
cy-gb	partneriaeth neu endid tebyg ei gymeriad a ffurfiwyd o dan gyfraith gwlad neu diriogaeth y tu allan i’r Deyrnas Unedig;

en-gb	“qualifying material” (“deunydd cymwys”) has the meaning given by section 15;
cy-gb	mae i “deunydd cymwys” (“qualifying material”) yr ystyr a roddir gan adran 15;

en-gb	“qualifying mixture of materials” (“cymysgedd cymwys o ddeunyddiau”) has the meaning given by section 16;
cy-gb	mae i “cymysgedd cymwys o ddeunyddiau” (“qualifying mixture of materials”) yr ystyr a roddir gan adran 16;

en-gb	“the register” (“y gofrestr”) means the register kept under section 34;
cy-gb	ystyr “y gofrestr” (“the register”) yw’r gofrestr a gedwir o dan adran 34;

en-gb	“registered” (“cofrestredig”) means registered under section 35 and “registration” (“cofrestru”) means registration under that section;
cy-gb	ystyr “cofrestredig” (“registered”) yw cofrestredig o dan adran 35 ac ystyr “cofrestru”(“registration”) yw cofrestru o dan yr adran honno;

en-gb	“restoration work” (“gwaith adfer”) has the meaning given by section 8(4);
cy-gb	mae i “gwaith adfer” (“restoration work”) yr ystyr a roddir gan adran 8(4);

en-gb	“tax” (“treth”) means landfill disposals tax;
cy-gb	ystyr “treth” (“tax”) yw treth gwarediadau tirlenwi;

en-gb	“tax return” (“ffurflen dreth”) means a tax return that a person is required to make under section 39;
cy-gb	ystyr “ffurflen dreth” (“tax return”) yw ffurflen dreth y mae’n ofynnol i berson ei dychwelyd o dan adran 39;

en-gb	“the tribunal” (“y tribiwnlys”) means—
cy-gb	ystyr “y tribiwnlys” (“the tribunal”) yw—

en-gb	the First-tier Tribunal, or
cy-gb	Tribiwnlys yr Haen Gyntaf, neu

en-gb	where determined by or under Tribunal Procedure Rules, the Upper Tribunal;
cy-gb	pan bennir hynny gan neu o dan Reolau Gweithdrefn y Tribiwnlys, yr Uwch Dribiwnlys;

en-gb	“unincorporated body” (“corff anghorfforedig”) does not include a partnership;
cy-gb	nid yw “corff anghorfforedig” (“unincorporated body”) yn cynnwys partneriaeth;

en-gb	“WRA” (“ACC”) means the Welsh Revenue Authority.
cy-gb	ystyr “ACC” (“WRA”) yw Awdurdod Cyllid Cymru;

en-gb	references to a disposal of material by way of landfill are to be interpreted in accordance with section 4;
cy-gb	mae cyfeiriadau at waredu deunydd drwy dirlenwi i’w dehongli yn unol ag adran 4;

en-gb	references to a disposal of material as waste are to be interpreted in accordance with section 6 (and see also section 7);
cy-gb	mae cyfeiriadau at waredu deunydd fel gwastraff i’w dehongli yn unol ag adran 6 (a gweler adran 7 hefyd);

en-gb	references to a specified landfill site activity are to be interpreted in accordance with section 8;
cy-gb	mae cyfeiriadau at weithgarwch safle tirlenwi penodedig i’w dehongli yn unol ag adran 8;

en-gb	references to a person carrying out taxable operations are to be interpreted in accordance with section 34(2).
cy-gb	mae cyfeiriadau at berson sy’n cyflawni gweithrediadau trethadwy i’w dehongli yn unol ag adran 34(2).

en-gb	(3) For the purposes of this Act, an appeal is finally determined when—
cy-gb	(3) At ddibenion y Ddeddf hon, mae apêl wedi ei dyfarnu’n derfynol—

en-gb	it has been determined, and
cy-gb	pan fydd dyfarniad wedi ei roi, a

en-gb	there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).
cy-gb	pan na fo unrhyw bosibilrwydd pellach o amrywio’r dyfarniad na’i roi o’r neilltu (gan ddiystyru unrhyw bŵer i roi caniatâd i apelio ar ôl yr amser a bennir ar gyfer dwyn apêl).

en-gb	(4) For the purposes of this Act, a description may be framed by reference to any matters or circumstances whatsoever.
cy-gb	(4) At ddibenion y Ddeddf hon, gellir llunio disgrifiad drwy gyfeirio at unrhyw faterion neu amgylchiadau.

en-gb	Part 1 (overview) and this Part come into force on the day after the day on which this Act receives Royal Assent.
cy-gb	Daw Rhan 1 (trosolwg) a’r Rhan hon i rym ar y diwrnod ar ôl y diwrnod y mae’r Ddeddf hon yn cael y Cydsyniad Brenhinol.

en-gb	An order under subsection (2) may appoint different days for different purposes.
cy-gb	Caiff gorchymyn o dan is-adran (2) bennu diwrnodau gwahanol at ddibenion gwahanol.

en-gb	The short title of this Act is the Landfill Disposals Tax (Wales) Act 2017.
cy-gb	Enw byr y Ddeddf hon yw Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017.

en-gb	QUALIFYING MATERIAL:
cy-gb	DEUNYDD CYMWYS:

en-gb	SPECIFIED MATERIALS AND CONDITIONS
cy-gb	DEUNYDDIAU PENODEDIG AC AMODAU

en-gb	1 The Table sets out—
cy-gb	1 Mae’r Tabl yn nodi—

en-gb	in the second column, the materials that are specified for the purposes of requirement 1 in section 15;
cy-gb	yn yr ail golofn, y deunyddiau sydd wedi eu pennu at ddibenion gofyniad 1 yn adran 15;

en-gb	in the third column, the conditions (if any) that apply in respect of the materials for the purposes of requirement 2 in that section.
cy-gb	yn y drydedd golofn, yr amodau (os oes rhai) sy’n gymwys mewn perthynas â’r deunyddiau at ddibenion gofyniad 2 yn yr adran honno.

en-gb	TABLE
cy-gb	TABL

en-gb	Group
cy-gb	Grŵp

en-gb	Materials
cy-gb	Deunyddiau

en-gb	Conditions
cy-gb	Amodau

en-gb	Rocks and soil
cy-gb	Creigiau a phridd

en-gb	Naturally occurring
cy-gb	Eu bod yn digwydd yn naturiol

en-gb	Ceramic or concrete material
cy-gb	Deunydd cerameg neu goncrit

en-gb	Minerals
cy-gb	Mwynau

en-gb	Processed or prepared
cy-gb	Eu bod wedi eu prosesu neu eu paratoi

en-gb	Furnace slags
cy-gb	Slag ffwrnais

en-gb	Ash
cy-gb	Lludw

en-gb	Low activity inorganic compounds
cy-gb	Cyfansoddion anorganig actifedd isel

en-gb	Calcium sulphate
cy-gb	Calsiwm sylffad

en-gb	The environmental permit relating to the site at which the material is
cy-gb	Bod y drwydded amgylcheddol sy’n ymwneud â’r safle y gwaredir y

en-gb	disposed of authorises landfill
cy-gb	deunydd ynddo yn awdurdodi

en-gb	disposals of non-hazardous waste only.
cy-gb	gwarediadau tirlenwi o wastraff nad yw’n beryglus yn unig.

en-gb	The material is disposed of in a cell that does not contain any biodegradable waste.
cy-gb	Bod y deunydd yn cael ei waredu mewn cell nad yw’n cynnwys unrhyw wastraff bioddiraddadwy.

en-gb	Calcium hydroxide and brine
cy-gb	Calsiwm hydrocsid a heli

en-gb	Disposed of in a brine cavity
cy-gb	Ei fod wedi ei waredu mewn ceudod heli

en-gb	2 The Table is to be interpreted in accordance with the following paragraphs of the Schedule.
cy-gb	2 Mae’r Tabl i’w ddehongli yn unol â’r paragraffau a ganlyn o’r Atodlen hon.

en-gb	3 The material in Group 1 comprises only—
cy-gb	3 Y deunyddiau a ganlyn yn unig sydd yng Ngrŵp 1—

en-gb	rock;
cy-gb	creigiau;

en-gb	clay;
cy-gb	clai;

en-gb	sand;
cy-gb	tywod;

en-gb	gravel;
cy-gb	grafel;

en-gb	sandstone;
cy-gb	tywodfaen;

en-gb	limestone;
cy-gb	calchfaen;

en-gb	crushed stone;
cy-gb	malurion cerrig;

en-gb	china clay;
cy-gb	caolin;

en-gb	construction stone;
cy-gb	cerrig adeiladu;

en-gb	stone from the demolition of buildings or structures;
cy-gb	cerrig o ddymchwel adeiladau neu strwythurau;

en-gb	slate;
cy-gb	llechi;

en-gb	sub-soil;
cy-gb	isbridd;

en-gb	silt;
cy-gb	silt;

en-gb	dredgings.
cy-gb	sorod.

en-gb	glass, including fritted enamel;
cy-gb	gwydr, gan gynnwys enamel wedi ei ffritio;

en-gb	ceramics, including bricks, bricks and mortar, tiles, clay ware, pottery, china and refractories;
cy-gb	cerameg, gan gynnwys brics, brics a morter, teils, nwyddau clai, crochenwaith, tseini a deunyddiau anhydrin;

en-gb	concrete, including reinforced concrete blocks, breeze blocks and aircrete blocks.
cy-gb	concrit, gan gynnwys blociau concrit cyfnerthedig, brisblociau a blociau aercrit.

en-gb	5 The material in Group 2 does not include—
cy-gb	5 Nid yw’r deunyddiau sydd yng Ngrŵp 2 yn cynnwys—

en-gb	glass fibre or glass-reinforced plastic;
cy-gb	ffeibr gwydr na phlastig a gyfnerthwyd â gwydr;

en-gb	concrete plant washings.
cy-gb	golchion gweithfeydd concrit.

en-gb	moulding sands, including used foundry sand;
cy-gb	tywod mowldio, gan gynnwys tywod ffowndri defnyddiedig;

en-gb	clays, including moulding clays and clay absorbents (including Fuller’s earth and bentonite);
cy-gb	clai, gan gynnwys clai mowldio ac amsugnyddion clai (gan gynnwys pridd pannwr a bentonit);

en-gb	mineral absorbents;
cy-gb	amsugnyddion mwynol;

en-gb	man-made mineral fibres, including glass fibres;
cy-gb	ffeibrau mwynol o waith dyn, gan gynnwys ffeibrau gwydr;

en-gb	silica;
cy-gb	silica;

en-gb	mica;
cy-gb	mica;

en-gb	mineral abrasives.
cy-gb	treulyddion mwynol.

en-gb	moulding sands containing organic binders;
cy-gb	tywod mowldio sy’n cynnwys glynwyr organig;

en-gb	man-made mineral fibres made from—
cy-gb	ffeibrau mwynol o wneuthuriad dyn a wnaed o—

en-gb	glass-reinforced plastic, or
cy-gb	plastig a gyfnerthwyd â gwydr, neu

en-gb	asbestos.
cy-gb	asbestos.

en-gb	vitrified wastes and residues from the thermal processing of minerals where the wastes or residues are both fused and insoluble;
cy-gb	gwastraff a gweddillion gwydredig o brosesu mwynau yn thermol pan fo’r gwastraff neu’r gweddillion yn ymdoddedig ac yn anhydawdd;

en-gb	slag from waste incineration.
cy-gb	slag o losgi gwastraff.

en-gb	9 The material in Group 5 comprises only fly ash and bottom ash from—
cy-gb	9 Yr unig ddeunyddiau sydd yng Ngrŵp 5 yw lludw sy’n codi a lludw gwaelod—

en-gb	wood or waste combustion, or
cy-gb	o hylosgi pren neu wastraff, neu

en-gb	coal or petroleum coke combustion (including fly ash and bottom ash produced when coal or petroleum coke is burnt together with biomass).
cy-gb	o hylosgi glo neu olosg petrolewm (gan gynnwys lludw sy’n codi a lludw gwaelod a gynhyrchir pan gaiff glo neu olosg petrolewm ei hylosgi gyda biomas).

en-gb	10 The material in Group 5 does not include fly ash from—
cy-gb	10 Nid yw’r deunyddiau sydd yng Ngrŵp 5 yn cynnwys lludw sy’n codi—

en-gb	sewage sludge, or
cy-gb	o slwtsh carthion, neu

en-gb	municipal, clinical or hazardous waste incinerators.
cy-gb	o losgyddion gwastraff trefol, gwastraff clinigol neu wastraff peryglus.

en-gb	calcium based reaction wastes from titanium dioxide production;
cy-gb	gwastraff adwaith seiliedig ar galsiwm, a’r gwastraff hwnnw’n deillio o gynhyrchu titaniwm deuocsid;

en-gb	calcium carbonate;
cy-gb	calsiwm carbonad;

en-gb	magnesium carbonate;
cy-gb	magnesiwm carbonad;

en-gb	magnesium oxide;
cy-gb	magnesiwm ocsid;

en-gb	magnesium hydroxide;
cy-gb	magnesiwm hydrocsid;

en-gb	iron oxide;
cy-gb	haearn ocsid;

en-gb	ferric hydroxide;
cy-gb	fferrig hydrocsid;

en-gb	aluminium oxide;
cy-gb	alwminiwm ocsid;

en-gb	aluminium hydroxide;
cy-gb	alwminiwm hydrocsid;

en-gb	zirconium dioxide.
cy-gb	sirconiwm deuocsid.

en-gb	12 Group 7 includes calcium sulphate, gypsum and calcium sulphate based plasters but does not include plasterboard.
cy-gb	12 Mae Grŵp 7 yn cynnwys calsiwm sylffad, gypswm a phlastrau sy’n seiliedig ar galsiwm sylffad ond nid yw’n cynnwys bwrdd plastr.

en-gb	13 In the third column of the Table, “non-hazardous waste” means waste that is not hazardous waste within the meaning of Directive 2008/98/EC of the European Parliament and of the Council of 18 November 2008 on waste.
cy-gb	13 Yn nhrydedd golofn y Tabl, ystyr “gwastraff nad yw’n beryglus” yw gwastraff nad yw’n wastraff peryglus o fewn ystyr Cyfarwyddeb 2008/98/EC Senedd Ewrop a’r Cyngor ar wastraff dyddiedig 18 Tachwedd 2008.

en-gb	CONTENTS OF REGISTER
cy-gb	YR HYN SYDD I’W GYNNWYS YN Y GOFRESTR

en-gb	General information
cy-gb	Gwybodaeth gyffredinol

en-gb	1 A person’s entry in the register must contain the following information—
cy-gb	1 Rhaid i gofnod person yn y gofrestr gynnwys yr wybodaeth a ganlyn—

en-gb	the person’s name;
cy-gb	enw’r person;

en-gb	any trading name used by the person;
cy-gb	unrhyw enw masnachu a ddefnyddir gan y person;

en-gb	a statement of whether the registered person is a body corporate, an individual, a partnership or an unincorporated body;
cy-gb	datganiad ynghylch pa un a yw’r person cofrestredig yn gorff corfforaethol, yn unigolyn, yn bartneriaeth neu’n gorff anghorfforedig;

en-gb	the person’s business address;
cy-gb	cyfeiriad busnes y person;

en-gb	the address or description of each authorised landfill site of which the person is the operator;
cy-gb	cyfeiriad neu ddisgrifiad o bob safle tirlenwi awdurdodedig y mae’r person yn weithredwr arno;

en-gb	the registration number assigned to the person by WRA.
cy-gb	y rhif cofrestru a aseinir i’r person gan ACC.

en-gb	Representative members of corporate groups:
cy-gb	Aelodau cynrychiadol grwpiau corfforaethol:

en-gb	additional information about group
cy-gb	gwybodaeth ychwanegol am grŵp

en-gb	2 If a registered person is the representative member of a group of bodies corporate designated under section 77, the person’s entry in the register must include—
cy-gb	2 Os yw’r person cofrestredig yn aelod cynrychiadol grŵp o gyrff corfforaethol a ddynodir o dan adran 77, rhaid i gofnod y person yn y gofrestr gynnwys—

en-gb	a statement of that fact;
cy-gb	datganiad o’r ffaith honno;

en-gb	the name and business address of every other body corporate that is a member of the group;
cy-gb	enw a chyfeiriad busnes pob corff corfforaethol arall sy’n aelod o’r grŵp;

en-gb	the address or description of each authorised landfill site of which any member of the group is the operator;
cy-gb	cyfeiriad neu ddisgrifiad o bob safle tirlenwi awdurdodedig y mae unrhyw aelod o’r grŵp yn weithredwr arno;

en-gb	the name and business address of any body corporate or individual who is not a member of the group but who (either alone or in partnership) controls all of its members (see section 78).
cy-gb	enw a chyfeiriad busnes unrhyw gorff corfforaethol neu unigolyn nad yw’n aelod o’r grŵp ond sy’n rheoli (naill ai’n unigol neu mewn partneriaeth) ei holl aelodau (gweler adran 78).

en-gb	Partnerships and unincorporated bodies:
cy-gb	Partneriaethau a chyrff anghorfforedig:

en-gb	additional information about members
cy-gb	gwybodaeth ychwanegol am aelodau

en-gb	3 Where a partnership or unincorporated body is registered in the name of the partnership or body, its entry in the register must include the name and address of each of its members.
cy-gb	3 Pan fo partneriaeth neu gorff anghorfforedig wedi ei chofrestru neu ei gofrestru yn enw’r bartneriaeth neu’r corff, rhaid i’r cofnod amdani neu amdano yn y gofrestr gynnwys enwau a chyfeiriadau pob un o’i aelodau.

en-gb	4 For the purposes of this Schedule, the business address of a body corporate, partnership or unincorporated body is the address of its registered or principal office.
cy-gb	4 At ddibenion yr Atodlen hon, cyfeiriad busnes corff corfforaethol, partneriaeth neu gorff anghorfforedig yw cyfeiriad ei swyddfa gofrestredig, ei brif swyddfa neu ei phrif swyddfa.

en-gb	CONTENTS OF LANDFILL INVOICE
cy-gb	YR HYN SYDD I’W GYNNWYS AR ANFONEB DIRLENWI

en-gb	1 A landfill invoice must contain the following information—
cy-gb	1 Rhaid i anfoneb dirlenwi gynnwys yr wybodaeth a ganlyn—

en-gb	an identifying number;
cy-gb	rhif adnabod;

en-gb	the date on which the invoice is issued;
cy-gb	dyddiad dyroddi’r anfoneb;

en-gb	the name and address of the person issuing the invoice;
cy-gb	enw a chyfeiriad y person sy’n dyroddi’r anfoneb;

en-gb	the registration number assigned to that person by WRA;
cy-gb	y rhif cofrestru a aseinir i’r person hwnnw gan ACC;

en-gb	the name and address of the person to whom the invoice is issued;
cy-gb	enw a chyfeiriad y person y dyroddir yr anfoneb iddo;

en-gb	the date on which the taxable disposal is made;
cy-gb	dyddiad gwneud y gwarediad trethadwy;

en-gb	a description of the material in the taxable disposal;
cy-gb	disgrifiad o’r deunydd yn y gwarediad trethadwy;

en-gb	the rate of tax chargeable on the material in the taxable disposal;
cy-gb	cyfradd y dreth sydd i’w chodi ar y deunydd yn y gwarediad trethadwy;

en-gb	the taxable weight of the material in the taxable disposal;
cy-gb	pwysau trethadwy’r deunydd yn y gwarediad trethadwy;

en-gb	any discount applied under section 19(3) in respect of water present in the material;
cy-gb	unrhyw ddisgownt a gymhwysir o dan adran 19(3) mewn cysylltiad â dŵr sydd yn y deunydd;

en-gb	any relief claimed in relation to the taxable disposal;
cy-gb	unrhyw ryddhad a hawlir mewn perthynas â’r gwarediad trethadwy;

en-gb	the amount of tax chargeable on the taxable disposal;
cy-gb	swm y dreth sydd i’w godi ar y gwarediad trethadwy;

en-gb	the total amount of consideration payable in respect of the invoice.
cy-gb	cyfanswm y gydnabyddiaeth sy’n daladwy mewn cysylltiad â’r anfoneb.

en-gb	2 Where a landfill invoice is issued in respect of more than one taxable disposal, it must show, in respect of each taxable disposal, the information specified in paragraph 1(f) to (l).
cy-gb	2 Pan ddyroddir anfoneb dirlenwi mewn cysylltiad â mwy nag un gwarediad trethadwy, rhaid iddi ddangos, mewn cysylltiad â phob gwarediad trethadwy, yr wybodaeth a bennir ym mharagraffau 1(f) i (l).

en-gb	MINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND
cy-gb	MÂN DDIWYGIADAU A DIWYGIADAU CANLYNIADOL I DDEDDF CASGLU A

en-gb	MANAGEMENT (WALES) ACT 2016
cy-gb	RHEOLI TRETHI (CYMRU) 2016

en-gb	2 In section 39 (preservation of information etc.) (as amended by paragraph 7 of Schedule 23 to LTTA)—
cy-gb	2 Yn adran 39 (storio gwybodaeth etc. yn ddiogel) (fel y’i diwygir gan baragraff 7 o Atodlen 23 i DTTT)—

en-gb	the existing text becomes subsection (1);
cy-gb	daw’r testun presennol yn is-adran (1);

en-gb	“(2) But this is subject to any requirement specified under section 21(7) (water discount record) or 43(2) (landfill disposals tax summary) of LDTA.”
cy-gb	“(2) Ond mae hyn yn ddarostyngedig i unrhyw ofyniad a bennir o dan adran 21(7) (cofnod disgownt dŵr) neu 43(2) (crynodeb treth gwarediadau tirlenwi) o DTGT.”

en-gb	3 In section 40 (meaning of “filing date”) (as amended by paragraph 9 of Schedule 23 to LTTA), for the words from “, in relation to” to the end substitute “—
cy-gb	3 Yn adran 40 (ystyr “dyddiad ffeilio”) (fel y’i diwygir gan baragraff 9 o Atodlen 23 i DTTT), yn lle’r geiriau o “y “dyddiad ffeilio”” i’r diwedd rhodder “—

en-gb	in relation to a tax return for land transaction tax, is the day by which the return is required to be made under LTTA;
cy-gb	ystyr “dyddiad ffeilio”, mewn perthynas â ffurflen dreth ar gyfer treth trafodiadau tir, yw’r diwrnod erbyn pryd y mae’n ofynnol dychwelyd y ffurflen o dan DTTT;

en-gb	in relation to a tax return for landfill disposals tax, has the meaning given by section 39(4) of LDTA.”
cy-gb	mae i “dyddiad ffeilio”, mewn perthynas â ffurflen dreth ar gyfer treth gwarediadau tirlenwi, yr ystyr a roddir gan adran 39(4) o DTGT.”

en-gb	4 In section 104 (carrying out inspections under section 103:
cy-gb	4 Yn adran 104 (cynnal archwiliadau o dan adran 103:

en-gb	in the heading, after “103” insert “, 103A or 103B”;
cy-gb	yn y pennawd, ar ôl “103” mewnosoder “, 103A neu 103B”;

en-gb	in subsection (1), after “103,” insert “103A or 103B,”;
cy-gb	yn is-adran (1), ar ôl “103,” mewnosoder “103A neu 103B,”;

en-gb	in subsection (2), omit “business”.
cy-gb	yn is-adran (2), hepgorer “busnes”.

en-gb	use of equipment and materials)—
cy-gb	defnyddio offer a deunyddiau)—

en-gb	in subsection (1), for “103 onto the business” substitute “103, 103A or 103B onto the”;
cy-gb	yn is-adran (1) yn lle “103 i’r fangre busnes” rhodder “103, 103A neu 103B i’r fangre”;

en-gb	“(7) References in this section to a notice issued under section 103(3)(b)(i) include a notice issued under that provision as applied by sections 103A(4) and 103B(5).”
cy-gb	“(7) Mae cyfeiriadau yn yr adran hon at hysbysiad a ddyroddir o dan adran 103(3)(b)(i) yn cynnwys hysbysiad a ddyroddir o dan y ddarpariaeth honno fel y’i cymhwysir gan adrannau 103A(4) a 103B(5).”

en-gb	6 In section 107 (producing authorisation to carry out inspections), after “103” insert “, 103A, 103B”.
cy-gb	6 Yn adran 107 (dangos awdurdodiad i gynnal archwiliadau), ar ôl “103” mewnosoder “, 103A, 103B”.

en-gb	7 In section 108 (approval of tribunal for inspection)—
cy-gb	7 Yn adran 108 (cymeradwyaeth y tribiwnlys i archwilio mangre)—

en-gb	in subsection (1)(a), after “103“ insert “, 103A, 103B”;
cy-gb	yn is-adran (1)(a), ar ôl “103“ mewnosoder “, 103A, 103B”;

en-gb	in subsection (1)(b), after “103” insert “, 103A or 103B”;
cy-gb	yn is-adran (1)(b), ar ôl “103” mewnosoder “, 103A neu 103B”;

en-gb	in subsection (2), after “103” insert “, 103A or 103B”;
cy-gb	yn is-adran (2), ar ôl “103” mewnosoder “, 103A neu 103B”;

en-gb	in subsection (4), for the words from “103” to the end of paragraph (a) (but not including the “and” after that paragraph) substitute “103, 103A or 103B only if—
cy-gb	yn is-adran (4), yn lle’r geiriau o “103” i ddiwedd paragraff (a) (ond heb gynnwys y gair “a” ar ôl y paragraff hwnnw) rhodder “103, 103A neu 103B—

en-gb	(a) it is satisfied that the applicable requirement is met,”;
cy-gb	(a) onid yw’n fodlon bod y gofyniad cymwys wedi ei fodloni,”;

en-gb	“(4A) The applicable requirement is—
cy-gb	“(4A) Y gofyniad cymwys yw—

en-gb	in the case of an inspection of a person’s business premises under section 103, that WRA has grounds for believing that the inspection of the premises is required for the purpose of checking the person’s tax position;
cy-gb	yn achos archwiliad o fangre busnes person o dan adran 103, bod gan ACC sail dros gredu ei bod yn ofynnol archwilio’r fangre at ddiben gwirio sefyllfa dreth y person;

en-gb	in the case of an inspection of a person’s business premises under section 103A, that WRA has grounds for believing that the conditions set out in subsections (2) and (3) of that section are met;
cy-gb	yn achos archwiliad o fangre busnes person o dan adran 103A, bod gan ACC sail dros gredu bod yr amodau a nodir yn is-adrannau (2) a (3) o’r adran honno wedi eu bodloni;

en-gb	in the case of an inspection of premises under section 103B, that WRA has grounds for believing the matters set out in subsection (1) of that section.”
cy-gb	yn achos archwiliad o fangre o dan adran 103B, bod gan ACC sail dros gredu’r materion a nodir yn is-adran (1) o’r adran honno.”

en-gb	8 In section 111 (interpretation of Chapter 4)—
cy-gb	8 Yn adran 111 (dehongli Pennod 4)—

en-gb	“(2) For the purposes of the definition of “premises” in subsection (1) as it applies in relation to landfill disposals tax, “land” includes material (within the meaning of LDTA) that WRA has grounds for believing has been deposited on the surface of land or on a structure set into the surface, or under the surface of land.”
cy-gb	“(2) At ddibenion y diffiniad o “mangre” yn is-adran (1) fel y mae’n gymwys mewn perthynas â threth gwarediadau tirlenwi, mae “tir” yn cynnwys deunydd (o fewn ystyr DTGT) y mae gan ACC sail dros gredu ei fod wedi ei ddodi ar wyneb y tir neu ar strwythur sydd wedi ei osod yn y tir, neu o dan wyneb y tir.”

en-gb	9 In section 118 (penalty for failure to make tax return on or before filing date) (as amended by paragraph 39 of Schedule 23 to LTTA)—
cy-gb	9 Yn adran 118 (cosb am fethu â dychwelyd ffurflen dreth ar y dyddiad ffeilio neu cyn hynny) (fel y’i diwygir gan baragraff 39 o Atodlen 23 i DTTT)

en-gb	the existing provision becomes subsection (1);
cy-gb	daw’r ddarpariaeth bresennol yn is-adran (1);

en-gb	“(2) But see section 118A for an exception to the rule above.”
cy-gb	“(2) Ond gweler adran 118A am eithriad i’r rheol uchod.”

en-gb	10 In section 121 (reduction in penalty for failure to make tax return:
cy-gb	10 Yn adran 121 (gostwng cosb am fethu â dychwelyd ffurflen dreth:

en-gb	disclosure), in subsection (1), after “section 118,” insert “118A,”.
cy-gb	datgelu), yn is-adran (1), ar ôl “adran 118,” mewnosoder “118A,”.

en-gb	11 In section 122 (penalty for failure to pay tax on time) (as substituted by paragraph 42 of Schedule 23 to LTTA)—
cy-gb	11 Yn adran 122 (cosb am fethu â thalu treth mewn pryd) (fel y’i hamnewidir gan baragraff 42 o Atodlen 23 i DTTT)—

en-gb	“(2A) But see section 122ZA for an exception to the rule in subsection (1).”;
cy-gb	“(2A) Ond gweler adran 122ZA am eithriad i’r rheol yn is-adran (1).”;

en-gb	in subsection (3), for “section 122A” substitute “sections 122ZA and 122A”.
cy-gb	yn is-adran (3), yn lle “adran 122A” rhodder “adrannau 122ZA a 122A”.

en-gb	12 In section 122A (further penalties for continuing failure to pay devolved tax) (inserted by paragraph 42 of Schedule 23 to LTTA), in subsection (1), after “section 122” insert “or 122ZA”.
cy-gb	12 Yn adran 122A (cosbau pellach am barhau i fethu â thalu treth ddatganoledig) (a fewnosodir gan baragraff 42 o Atodlen 23 i DTTT), yn is-adran (1), ar ôl “adran 122” mewnosoder “neu 122ZA”.

en-gb	13 In section 126 (reasonable excuse for failure to make tax return or pay tax) (as amended by paragraph 45 of Schedule 23 to LTTA), in subsection (2), for “section 122 or 122A” substitute “sections 122 to 122A”.
cy-gb	13 Yn adran 126 (esgus rhesymol dros fethu â dychwelyd ffurflen dreth neu dalu treth) (fel y’i diwygir gan baragraff 45 o Atodlen 23 i DTTT), yn is-adran (2), yn lle “adran 122 neu 122A” rhodder “adrannau 122 i 122A”.

en-gb	14 In section 127 (assessment of penalties) (as amended by paragraph 46 of Schedule 23 to LTTA)—
cy-gb	14 Yn adran 127 (asesu cosbau) (fel y’i diwygir gan baragraff 46 o Atodlen 23 i DTTT)—

en-gb	in subsection (5), after “section 122” insert “, 122ZA”;
cy-gb	yn is-adran (5), ar ôl “adran 122” mewnosoder “, 122ZA”;

en-gb	in subsection (6), after “section 122” insert “, 122ZA”.
cy-gb	yn is-adran (6), ar ôl “adran 122” mewnosoder “, 122ZA”.

en-gb	15 In section 157A (late payment interest on penalties) (inserted by paragraph 58 of Schedule 23 to LTTA), in subsection (1), for “required to be paid under Part 5 of this Act” substitute “relating to devolved tax”.
cy-gb	15 Yn adran 157A (llog taliadau hwyr ar gosbau) (a fewnosodir gan baragraff 58 o Atodlen 23 i DTTT), yn is-adran (1), yn lle “y mae’n ofynnol ei dalu o dan Ran 5 o’r Ddeddf hon” rhodder “sy’n ymwneud â threth ddatganoledig”.

en-gb	16 In section 172 (appealable decisions) (as amended by paragraph 62 of Schedule 23 to LTTA), after subsection (2) insert—
cy-gb	16 Yn adran 172 (penderfyniadau apeliadwy) (fel y’i diwygir gan baragraff 62 o Atodlen 23 i DTTT), ar ôl is-adran (2) mewnosoder—

en-gb	“(2A) In subsection (2), “operator”, “authorised landfill site”, “registration” and “non-disposal area” have the same meanings as in LDTA.”
cy-gb	“(2A) Yn is-adran (2), mae i “gweithredwr”, “safle tirlenwi awdurdodedig”, “cofrestru” a “man nad yw at ddibenion gwaredu” yr un ystyr ag a roddir iddynt yn DTGT.”

en-gb	17 In section 182 (payment of penalties in the event of a review or appeal) (as amended by paragraph 64 of Schedule 23 to LTTA)—
cy-gb	17 Yn adran 182 (talu cosbau yn achos adolygiad neu apêl) (fel y’i diwygir gan baragraff 64 o Atodlen 23 i DTTT)—

en-gb	in subsection (2), for “section 154” substitute “the normal penalty payment date”;
cy-gb	yn is-adran (2), yn lle “adran 154” rhodder “dyddiad talu arferol y gosb”;

en-gb	in subsection (4), in paragraph (a), for “section 154” substitute “the normal penalty payment date”;
cy-gb	yn is-adran (4), ym mharagraff (a), yn lle “adran 154” rhodder “dyddiad talu arferol y gosb”;

en-gb	“(7) In this section, the “normal penalty payment date” means the date by which a penalty must be paid under—
cy-gb	“(7) Yn yr adran hon, ystyr “dyddiad talu arferol y gosb” yw’r dyddiad erbyn pryd y mae’n rhaid talu cosb o dan—

en-gb	section 154, or
cy-gb	adran 154, neu

en-gb	section 70 of LDTA.”
cy-gb	adran 70 o DTGT.”

en-gb	18 In section 190 (issue of notices by WRA) (as amended by paragraph 68 of Schedule 23 to LTTA), in subsection (9)(a), after “103(4) or 105(3)” insert “(including any notice provided under section 103(4) as applied by sections 103A(4) and 103B(5))”.
cy-gb	18 Yn adran 190 (dyroddi hysbysiadau gan ACC) (fel y’i diwygir gan baragraff 68 o Atodlen 23 i DTTT), yn is-adran (9)(a), ar ôl “103(4) neu 105(3)” mewnosoder “(gan gynnwys unrhyw hysbysiad a roddir o dan adran 103(4) fel y’i cymhwysir gan adrannau 103A(4) a 103B(5))”.

en-gb	19 In section 192 (interpretation) (as amended by paragraph 70 of Schedule 23 to LTTA)—
cy-gb	19 Yn adran 192 (dehongli) (fel y’i diwygir gan baragraff 70 o Atodlen 23 i DTTT)—

en-gb	(a) in subsection (2), insert at the appropriate places—
cy-gb	(a) yn is-adran (2), mewnosoder yn y lleoedd priodol—

en-gb	““landfill disposals tax” (“treth gwarediadau tirlenwi”) has the same meaning as in LDTA;”;
cy-gb	“mae i “treth gwarediadau tirlenwi” (“landfill disposals tax”) yr un ystyr ag yn DTGT;”;

en-gb	““LDTA” (“DTGT”) means the Landfill Disposals Tax (Wales) Act 2017 (anaw 3);”;
cy-gb	“ystyr “DTGT” (“LDTA“) yw Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3);”;

en-gb	(b) in that subsection, in the definition of “the Welsh Tax Acts”—
cy-gb	(b) yn yr is-adran honno, yn y diffiniad o “Deddfau Trethi Cymru”—

en-gb	omit the “and” after paragraph (a);
cy-gb	hepgorer yr “a” ar ôl paragraff (a);

en-gb	(c) LDTA.”
cy-gb	(c) DTGT.”

en-gb	20 In section 193 (index of defined expressions) (as amended by paragraph 71 of Schedule 23 to LTTA), in Table 1, insert at the appropriate places—
cy-gb	20 Yn adran 193 (mynegai o ymadroddion a ddiffinnir) (fel y’i diwygir gan baragraff 71 o Atodlen 23 i DTTT), yn Nhabl 1, mewnosoder yn y lleoedd priodol—

en-gb	hLandfill disposals tax (“treth gwarediadau tirlenwi”)
cy-gb	Treth gwarediadau tirlenwi (“landfill disposals tax”)

en-gb	LDTA (“DTGT”)
cy-gb	DTGT (“LDTA”)

en-gb	Trade Union (Wales) Act 2017
cy-gb	Deddf yr Undebau Llafur (Cymru) 2017

en-gb	An Act of the National Assembly for Wales to make provision about industrial action and trade union activity in relation to the operations of, and services provided by, devolved public authorities.
cy-gb	Deddf Cynulliad Cenedlaethol Cymru i wneud darpariaeth ynghylch gweithredu diwydiannol a gweithgarwch undebau llafur mewn perthynas â gweithrediadau awdurdodau cyhoeddus datganoledig a’r gwasanaethau a ddarperir ganddynt.

en-gb	1Amendments to the Trade Union and Labour Relations (Consolidation) Act 1992
cy-gb	1Diwygiadau i Ddeddf yr Undebau Llafur a Chysylltiadau Llafur (Cydgrynhoi) 1992

en-gb	(1)The Trade Union and Labour Relations (Consolidation) Act 1992 (c.52) (as amended by the Trade Union Act 2016 (c.15)) is amended as follows.
cy-gb	(1)Mae Deddf yr Undebau Llafur a Chysylltiadau Llafur (Cydgrynhoi) 1992 (Trade Union and Labour Relations (Consolidation) Act 1992 (c.52)) (fel y’i diwygir gan Ddeddf yr Undebau Llafur 2016 (Trade Union Act 2016 (c.15))) wedi ei diwygio fel a ganlyn.

en-gb	(2)In section 116B (restriction on deduction of union subscriptions from wages in public sector), after subsection (3) insert—
cy-gb	(2)Yn adran 116B (cyfyngu ar ddidynnu taliadau tanysgrifio i undebau o gyflogau yn y sector cyhoeddus), ar ôl is-adran (3) mewnosoder—

en-gb	“(3A)But regulations under subsection (3) may not specify—
cy-gb	“(3A)But regulations under subsection (3) may not specify—

en-gb	(a)a devolved Welsh authority, or
cy-gb	(a)a devolved Welsh authority, or

en-gb	(b)a description of public authority that applies to a devolved Welsh authority.”.
cy-gb	(b)a description of public authority that applies to a devolved Welsh authority.”.

en-gb	(3)In section 172A (publication requirements in relation to facility time), after subsection (2) insert—
cy-gb	(3)Yn adran 172A (gofynion cyhoeddi o ran amser cyfleuster), ar ôl is-adran (2) mewnosoder—

en-gb	(4)In section 226 (requirement of ballot before action by trade union), after subsection (2E) insert—
cy-gb	(4)Yn adran 226 (gofyniad i undeb llafur gynnal pleidlais cyn gweithredu), ar ôl is-adran (2E) mewnosoder—

en-gb	“(2EA)But regulations under subsection (2D) may not specify services provided by a devolved Welsh authority.”
cy-gb	“(2EA)But regulations under subsection (2D) may not specify services provided by a devolved Welsh authority.”

en-gb	(5)After section 297A insert—
cy-gb	(5)Ar ôl adran 297A mewnosoder—

en-gb	“297BDevolved Welsh authorities
cy-gb	“297BDevolved Welsh authorities

en-gb	For the purposes of this Act a “devolved Welsh authority” has the same meaning as in section 157A of the Government of Wales Act 2006 (c.32).”
cy-gb	For the purposes of this Act a “devolved Welsh authority” has the same meaning as in section 157A of the Government of Wales Act 2006 (c.32).”

en-gb	(6)In section 299 (index of defined expressions) add “devolved Welsh authority” and (in the corresponding column) “section 297B”.
cy-gb	(6)Yn adran 299 (mynegai o ymadroddion a ddiffinnir) ychwaneger “devolved Welsh authority” ac (yn y golofn gyfatebol) “section 297B”.

en-gb	2Prohibition on using temporary workers to cover industrial action
cy-gb	2Gwaharddiad ar ddefnyddio gweithwyr dros dro i gymryd lle staff yn ystod gweithredu diwydiannol

en-gb	(1)A devolved Welsh authority may not hire a worker supplied by a person carrying on an employment business to perform—
cy-gb	(1)Ni chaiff awdurdod datganoledig Cymreig hurio gweithiwr a gyflenwyd gan berson sy’n cynnal busnes cyflogaeth i gyflawni—

en-gb	(a)duties normally performed by a member of its staff (“S”) while S is taking part in a strike or other industrial action, or
cy-gb	(a)dyletswyddau a gyflawnir fel arfer gan aelod o’i staff (“S”) pan fo S yn cymryd rhan mewn streic neu weithredu diwydiannol arall, neu

en-gb	(b)the duties of any other member of its staff assigned to perform the duties normally performed by S.
cy-gb	(b)dyletswyddau unrhyw aelod arall o’i staff a neilltuwyd i gyflawni’r dyletswyddau a gyflawnir fel arfer gan S.

en-gb	(2)But subsection (1) does not apply if either the strike or other industrial action is unofficial.
cy-gb	(2)Ond nid yw is-adran (1) yn gymwys pan fo’r streic neu’r gweithredu diwydiannol arall yn answyddogol.

en-gb	(3)For the purposes of this section a strike or other industrial action is unofficial if it would be regarded as unofficial for the purposes of section 237 of the Trade Union and Labour Relations (Consolidation) Act 1992 (c.52).
cy-gb	(3)At ddiben yr adran hon mae streic neu weithredu diwydiannol arall yn answyddogol pe bai’n cael ei ystyried yn “unofficial” at ddiben adran 237 o Ddeddf yr Undebau Llafur a Chysylltiadau Llafur (Cydgrynhoi) 1992 (Trade Union and Labour Relations (Consolidation) Act 1992 (c.52)).

en-gb	(4) In this section—
cy-gb	(4)Yn yr adran hon—

en-gb	“devolved Welsh authority” (“awdurdod datganoledig Cymreig”) has the same meaning as in section 157A of the Government of Wales Act 2006 (c.32);
cy-gb	mae i “awdurdod datganoledig Cymreig” yr un ystyr â “devolved Welsh authority” yn adran 157A o Ddeddf Llywodraeth Cymru 2006 (Government of Wales Act 2006 (c.32));

en-gb	“employment business” (“busnes cyflogaeth”) has the same meaning as in section 13(3) of the Employment Agencies Act 1973 (c.
cy-gb	mae i “busnes cyflogaeth” yr un ystyr ag “employment business” yn adran 13(3) o Ddeddf Asiantaethau Cyflogaeth 1973 (Employment Agencies Act 1973 (c.

en-gb	3Coming into force
cy-gb	3Dod i rym

en-gb	The provisions in section 1 and section 2 come into force on whatever day or days the Welsh Ministers appoint by order made by statutory instrument (and this section and section 4 come into force on the day after this Act receives Royal Assent).
cy-gb	Daw’r darpariaethau yn adran 1 ac adran 2 i rym ar ddiwrnod (neu ddiwrnodau) a bennir gan Weinidogion Cymru drwy orchymyn a wneir gan offeryn statudol (a daw’r adran hon ac adran 4 i rym ar y diwrnod ar ôl i’r Ddeddf hon gael y Cydsyniad Brenhinol).

en-gb	4Short title
cy-gb	4Enw byr

en-gb	The short title of this Act is the Trade Union (Wales) Act 2017.
cy-gb	Enw byr y Ddeddf hon yw Deddf yr Undebau Llafur (Cymru) 2017.

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) i
cy-gb	i Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)

en-gb	Tax Collection and Management (Wales) Act
cy-gb	Deddf Casglu a Rheoli Trethi (Cymru)

en-gb	THE WELSH REVENUE AUTHORITY
cy-gb	AWDURDOD CYLLID CYMRU

en-gb	Establishment and status of the Welsh Revenue Authority
cy-gb	Sefydlu Awdurdod Cyllid Cymru, a’i statws

en-gb	2 The Welsh Revenue Authority
cy-gb	2 Awdurdod Cyllid Cymru

en-gb	4 Disqualification for appointment as non-executive member
cy-gb	4 Anghymhwyso rhag penodiad fel aelod anweithredol

en-gb	5 Terms of non-executive membership
cy-gb	5 Telerau aelodaeth anweithredol

en-gb	6 Appointment of elected executive member
cy-gb	6 Penodi aelod gweithredol etholedig

en-gb	7 Removal of members etc.
cy-gb	7 Diswyddo aelodau etc.

en-gb	Committees and staff
cy-gb	Pwyllgorau a staff

en-gb	8 Committees and sub-committees
cy-gb	8 Pwyllgorau ac is-bwyllgorau

en-gb	9 Chief executive and other staff
cy-gb	9 Prif weithredwr ac aelodau staff eraill

en-gb	Procedure and validity
cy-gb	Gweithdrefn a dilysrwydd

en-gb	10 Procedure
cy-gb	10 Gweithdrefn

en-gb	11 Validity of proceedings and acts
cy-gb	11 Dilysrwydd trafodion a gweithredoedd

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) ii
cy-gb	ii Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)

en-gb	Functions
cy-gb	Swyddogaethau

en-gb	12 Main functions
cy-gb	12 Prif swyddogaethau

en-gb	13 Internal authorisation to carry out functions
cy-gb	13 Awdurdodiad mewnol i gyflawni swyddogaethau

en-gb	14 Delegation of functions
cy-gb	14 Dirprwyo swyddogaethau

en-gb	15 General directions
cy-gb	15 Cyfarwyddydau cyffredinol

en-gb	16 Use of information by WRA and delegates
cy-gb	16 Defnydd ACC a’i ddirprwyon o wybodaeth

en-gb	17 Confidentiality of protected taxpayer information
cy-gb	17 Cyfrinachedd gwybodaeth warchodedig am drethdalwr

en-gb	18 Permitted disclosures
cy-gb	18 Datgelu a ganiateir

en-gb	19 Declaration of confidentiality
cy-gb	19 Datganiad ynghylch cyfrinachedd

en-gb	20 Offence of wrongful disclosure of protected taxpayer information
cy-gb	20 Y drosedd o ddatgelu gwybodaeth warchodedig am drethdalwr ar gam

en-gb	Court proceedings and evidence
cy-gb	Achosion llys a thystiolaeth

en-gb	21 Court proceedings
cy-gb	21 Achosion llys

en-gb	22 Evidence
cy-gb	22 Tystiolaeth

en-gb	Money
cy-gb	Arian

en-gb	23 Funding
cy-gb	23 Cyllid

en-gb	24 Rewards
cy-gb	24 Gwobrau

en-gb	25 Payments of receipts into Welsh Consolidated Fund
cy-gb	25 Talu derbyniadau i Gronfa Gyfunol Cymru

en-gb	Charter of standards and values
cy-gb	Siarter safonau a gwerthoedd

en-gb	26 Charter of standards and values
cy-gb	26 Siarter safonau a gwerthoedd

en-gb	Corporate plans, annual reports, accounts etc.
cy-gb	Cynlluniau corfforaethol, adroddiadau blynyddol, cyfrifon etc.

en-gb	27 Corporate plan
cy-gb	27 Cynllun corfforaethol

en-gb	28 Annual report
cy-gb	28 Adroddiad blynyddol

en-gb	29 Accounts
cy-gb	29 Cyfrifon

en-gb	30 Tax Statement
cy-gb	30 Datganiad Treth

en-gb	31 Audit
cy-gb	31 Archwilio

en-gb	32 Examination into use of resources
cy-gb	32 Archwilio’r defnydd o adnoddau

en-gb	33 Accounting officer
cy-gb	33 Swyddog cyfrifo

en-gb	34 Welsh public records
cy-gb	34 Cofnodion cyhoeddus Cymru

en-gb	35 Public Services Ombudsman
cy-gb	35 Yr Ombwdsmon Gwasanaethau Cyhoeddus

en-gb	36 Auditor General for Wales
cy-gb	36 Archwilydd Cyffredinol Cymru

en-gb	TAX RETURNS, ENQUIRIES AND ASSESSMENTS
cy-gb	FFURFLENNI TRETH, YMHOLIADAU AC ASESIADAU

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) iii
cy-gb	iii Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)

en-gb	TAXPAYER DUTIES TO KEEP AND PRESERVE RECORDS
cy-gb	DYLETSWYDDAU TRETHDALWR I GADW COFNODION A’U STORIO’N DDIOGEL

en-gb	38 Duty to keep and preserve records
cy-gb	38 Dyletswydd i gadw cofnodion a’u storio’n ddiogel

en-gb	39 Preservation of information etc.
cy-gb	39 Storio gwybodaeth etc. yn ddiogel

en-gb	TAX RETURNS
cy-gb	FFURFLENNI TRETH

en-gb	Filing date
cy-gb	Dyddiad ffeilio

en-gb	40 Meaning of "filing date"
cy-gb	40 Ystyr "dyddiad ffeilio"

en-gb	Amendment and correction of tax returns
cy-gb	Diwygio a chywiro ffurflenni treth

en-gb	41 Amendment of tax return by taxpayer
cy-gb	41 Trethdalwr yn diwygio ffurflen dreth

en-gb	42 Correction of tax return by WRA
cy-gb	42 ACC yn cywiro ffurflen dreth

en-gb	WRA ENQUIRIES
cy-gb	YMHOLIADAU ACC

en-gb	Notice and scope of enquiry
cy-gb	Hysbysiad a chwmpas ymholiad

en-gb	43 Notice of enquiry
cy-gb	43 Hysbysiad ymholiad

en-gb	44 Scope of enquiry
cy-gb	44 Cwmpas ymholiad

en-gb	Amendment of tax return during enquiry
cy-gb	Diwygio ffurflen dreth yn ystod ymholiad

en-gb	45 Amendment of tax return during enquiry to prevent loss of tax
cy-gb	45 Diwygio ffurflen dreth yn ystod ymholiad er mwyn osgoi colli treth

en-gb	Referral during enquiry
cy-gb	Atgyfeirio yn ystod ymholiad

en-gb	46 Referral of questions to tribunal during enquiry
cy-gb	46 Atgyfeirio cwestiynau at dribiwnlys yn ystod ymholiad

en-gb	47 Withdrawal of referral
cy-gb	47 Tynnu atgyfeiriad yn 6l

en-gb	48 Effect of referral on enquiry
cy-gb	48 Effaith atgyfeirio ar ymholiad

en-gb	49 Effect of determination
cy-gb	49 Effaith dyfarniad

en-gb	Completion of enquiry
cy-gb	Cwblhau ymholiad

en-gb	50 Completion of enquiry
cy-gb	50 Cwblhau ymholiad

en-gb	51 Direction to complete enquiry
cy-gb	51 Cyfarwyddyd i gwblhau ymholiad

en-gb	WRA DETERMINATIONS
cy-gb	DYFARNIADAU ACC

en-gb	52 Determination of tax chargeable if no tax return made
cy-gb	52 Dyfarniad o’r dreth sydd i’w chodi os na ddychwelir ffurflen dreth

en-gb	53 Determination superseded by tax return
cy-gb	53 Ffurflen dreth yn disodli dyfarniad

en-gb	WRA ASSESSMENTS
cy-gb	ASESIADAU ACC

en-gb	Assessment of loss of tax or of excessive repayment
cy-gb	Asesu treth a gollir neu ad-daliad gormodol

en-gb	54 Assessment where loss of tax
cy-gb	54 Asesu treth a gollir

en-gb	55 Assessment to recover excessive repayment of tax
cy-gb	55 Asesiad i adennill ad-daliad treth gormodol

en-gb	56 References to "WRA assessment"
cy-gb	56 Cyfeiriadau at "asesiad ACC"

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) iv
cy-gb	iv Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)

en-gb	Making WRA assessments
cy-gb	Gwneud asesiadau ACC

en-gb	57 References to the "taxpayer"
cy-gb	57 Cyfeiriadau at y "trethdalwr"

en-gb	58 Conditions for making WRA assessments
cy-gb	58 Amodau ar gyfer gwneud asesiadau ACC

en-gb	59 Time limits for WRA assessments
cy-gb	59 Terfynau amser ar gyfer asesiadau ACC

en-gb	60 Situations brought about carelessly or deliberately
cy-gb	60 Sefyllfaoedd sydd wedi eu peri’n ddiofal neu’n fwriadol

en-gb	61 Assessment procedure
cy-gb	61 Y weithdrefn asesu

en-gb	RELIEF IN CASE OF EXCESSIVE ASSESSMENT OR OVERPAID TAX
cy-gb	YMWARED YN ACHOS ASESIAD GORMODOL NEU DRETH A ORDALWYD

en-gb	Double assessment
cy-gb	Asesiad dwbl

en-gb	62 Claim for relief in case of double assessment
cy-gb	62 Hawlio ymwared yn achos asesiad dwbl

en-gb	Overpaid tax etc.
cy-gb	Treth a ordalwyd etc.

en-gb	63 Claim for relief for overpaid tax etc.
cy-gb	63 Hawlio ymwared rhag treth a ordalwyd etc.

en-gb	Unjustified enrichment
cy-gb	Cyfoethogi anghyfiawn

en-gb	64 Disallowing claims for relief under section 63 due to unjustified enrichment
cy-gb	64 Gwrthod hawliadau am ymwared o dan adran 63 oherwydd cyfoethogi anghyfiawn

en-gb	65 Unjustified enrichment:
cy-gb	65 Cyfoethogi anghyfiawn:

en-gb	reimbursement arrangements
cy-gb	trefniadau talu’n ôl

en-gb	Other grounds for disallowing claims
cy-gb	Seiliau eraill dros wrthod hawliadau

en-gb	67 Cases in which WRA need not give effect to a claim
cy-gb	67 Achosion pan na fo angen i ACC roi effaith i hawliad

en-gb	PROCEDURE FOR MAKING CLAIMS ETC.
cy-gb	GWEITHDREFN AR GYFER GWNEUD HAWLIADAU ETC.

en-gb	68 Making claims
cy-gb	68 Gwneud hawliadau

en-gb	71 Amendment of claim by claimant
cy-gb	71 Hawlydd yn diwygio hawliad

en-gb	72 Correction of claim by WRA
cy-gb	72 ACC yn cywiro hawliad

en-gb	73 Giving effect to claims and amendments
cy-gb	73 Rhoi effaith i hawliadau a diwygiadau

en-gb	77 Giving effect to amendments under section 75
cy-gb	77 Rhoi effaith i ddiwygiadau o dan adran 75

en-gb	78 Time limit for making claims
cy-gb	78 Terfyn amser ar gyfer gwneud hawliadau

en-gb	79 The claimant:
cy-gb	79 Yr hawlydd:

en-gb	partnerships
cy-gb	partneriaethau

en-gb	80 Assessment of claimant in connection with claim
cy-gb	80 Asesiad o hawlydd mewn cysylltiad a hawliad

en-gb	81 Contract settlements
cy-gb	81 Setliadau contract

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) v
cy-gb	v Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)

en-gb	INVESTIGATORY POWERS OF WRA
cy-gb	PWERAU YMCHWILIO ACC

en-gb	INTRODUCTORY
cy-gb	RHAGARWEINIOL

en-gb	83 Information notices
cy-gb	83 Hysbysiadau gwybodaeth

en-gb	84 Meaning of "tax position"
cy-gb	84 Ystyr "sefyllfa dreth"

en-gb	85 Meaning of "carrying on a business"
cy-gb	85 Ystyr "rhedeg busnes"

en-gb	POWERS TO REQUIRE INFORMATION AND DOCUMENTS
cy-gb	PWERAU I WNEUD GWYBODAETH A DOGFENNAU YN OFYNNOL

en-gb	86 Taxpayer notices
cy-gb	86 Hysbysiadau trethdalwr

en-gb	87 Third party notices
cy-gb	87 Hysbysiadau trydydd parti

en-gb	88 Tribunal approval of taxpayer notices and third party notices
cy-gb	88 Cymeradwyaeth y tribiwnlys i hysbysiadau trethdalwr a hysbysiadau trydydd parti

en-gb	89 Power to require information and documents about persons whose identity is not known
cy-gb	89 P*er i wneud gwybodaeth a dogfennau yn ofynnol am bersonau na wyddys pwy ydynt

en-gb	90 Requiring information and documents in relation to a group of undertakings
cy-gb	90 Gwneud gwybodaeth a dogfennau yn ofynnol mewn perthynas a gr*p o ymgymeriadau

en-gb	91 Requiring information and documents in relation to a partnership
cy-gb	91 Gwneud gwybodaeth a dogfennau yn ymwneud a phartneriaeth yn ofynnol

en-gb	92 Power to obtain information to enable a person's identity to be ascertained
cy-gb	92 P*er i gael gwybodaeth er mwyn gallu cadarnhau pwy yw person

en-gb	93 Power to obtain contact details for debtors
cy-gb	93 P*er i gael manylion cyswllt dyledwyr

en-gb	94 Time limit for issuing a tribunal approved information notice
cy-gb	94 Terfyn amser ar gyfer dyroddi hysbysiad gwybodaeth a gymeradwywyd gan dribiwnlys

en-gb	95 Complying with an information notice
cy-gb	95 Cydymffurfio a hysbysiad gwybodaeth

en-gb	96 Producing copies of documents
cy-gb	96 Cyflwyno copIau o ddogfennau

en-gb	RESTRICTIONS ON POWERS IN CHAPTER 2
cy-gb	CYFYNGIADAU AR BWERAU PENNOD 2

en-gb	97 Information notices:
cy-gb	97 Hysbysiadau gwybodaeth:

en-gb	general restrictions
cy-gb	cyfyngiadau cyffredinol

en-gb	98 Protection for journalistic material
cy-gb	98 Amddiffyniad ar gyfer deunydd newyddiadurol

en-gb	99 Protection for personal records
cy-gb	99 Amddiffyniad ar gyfer cofnodion personol

en-gb	100 Taxpayer notices following a tax return
cy-gb	100 Hysbysiadau trethdalwr ar ôl dychwelyd ffurflen dreth

en-gb	101 Protection for privileged communications between legal advisers and clients
cy-gb	101 Diogeliad ar gyfer gohebiaeth freintiedig rhwng cynghorwyr cyfreithiol a chleientiaid

en-gb	102 Protection for tax advisers and auditors
cy-gb	102 Diogeliad ar gyfer cynghorwyr treth ac archwilwyr

en-gb	INSPECTIONS OF PREMISES AND OTHER PROPERTY
cy-gb	ARCHWILIO MANGREOEDD AC EIDDO ARALL

en-gb	103 Power to inspect business premises
cy-gb	103 P*er i archwilio mangre busnes

en-gb	104 Carrying out inspections under section 103:
cy-gb	104 Cynnal archwiliadau o dan adran 103:

en-gb	use of equipment and materials
cy-gb	defnyddio offer a deunyddiau

en-gb	106 Power to inspect premises or property for valuation etc.
cy-gb	106 P*er i archwilio mangre neu eiddo er mwyn prisio etc.

en-gb	107 Producing authorisation to carry out inspections
cy-gb	107 Dangos awdurdodiad i gynnal archwiliadau

en-gb	108 Approval of tribunal for inspection of premises
cy-gb	108 Cymeradwyaeth y tribiwnlys i archwilio mangre

en-gb	109 Power to mark assets and to record information
cy-gb	109 P*er i farcio asedau a chofnodi gwybodaeth

en-gb	110 Restriction on inspection of documents
cy-gb	110 Cyfyngiad ar archwilio dogfennau

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) vi
cy-gb	vi Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)

en-gb	111 Interpretation of Chapter 4
cy-gb	111 Dehongli Pennod 4

en-gb	FURTHER INVESTIGATORY POWERS
cy-gb	PWERAU YMCHWILIO PELLACH

en-gb	112 Power to copy and remove documents
cy-gb	112 PATer i gopio dogfennau a mynd a dogfennau ymaith

en-gb	113 Further provision about records
cy-gb	113 Darpariaeth bellach ynghylch cofnodion

en-gb	OFFENCES RELATING TO INFORMATION NOTICES
cy-gb	TROSEDDAU YN YMWNEUD A HYSBYSIADAU GWYBODAETH

en-gb	114 Offence of concealing etc. documents following information notice
cy-gb	114 Trosedd o gelu etc. ddogfennau yn dilyn hysbysiad gwybodaeth

en-gb	115 Offence of concealing etc. documents following notification
cy-gb	115 Trosedd o gelu etc. ddogfennau yn dilyn hysbysiad

en-gb	TRIBUNAL APPROVALS
cy-gb	CYMERADWYAETH Y TRIBIWNLYS

en-gb	116 No review or appeal of tribunal approvals
cy-gb	116 Dim adolygu nac apelio yn erbyn cymeradwyaeth y tribiwnlys

en-gb	PENALTIES
cy-gb	COSBAU

en-gb	PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX
cy-gb	COSBAU AM FETHU A DYCHWELYD FFURFLENNI NEU DALU TRETH

en-gb	Penalty for failure to make tax return
cy-gb	Cosb am fethu a dychwelyd ffurflen dreth

en-gb	118 Penalty for failure to make tax return on or before filing date
cy-gb	118 Cosb am fethu a dychwelyd ffurflen dreth ar y dyddiad ffeilio neu cyn hynny

en-gb	119 Penalty for failure to make tax return within 6 months from filing date
cy-gb	119 Cosb am fethu a dychwelyd ffurflen dreth o fewn 6 mis wedi’r dyddiad ffeilio

en-gb	121 Reduction in penalty for failure to make tax return:
cy-gb	121 Gostwng cosb am fethu a dychwelyd ffurflen dreth:

en-gb	disclosure
cy-gb	datgelu

en-gb	Penalty for failure to pay tax
cy-gb	Cosb am fethu a thalu treth

en-gb	122 Penalty for failure to pay tax
cy-gb	122 Cosb am fethu a thalu treth

en-gb	123 Suspension of penalty for failure to pay tax during currency of agreement for deferred payment
cy-gb	123 Gohirio cosb am fethu a thalu treth pan fo cytundeb cyfredol i ohirio taliad

en-gb	Penalties under Chapter 2:
cy-gb	Cosbau o dan Bennod 2:

en-gb	124 Interaction of penalties
cy-gb	124 Cydarwaith cosbau

en-gb	125 Special reduction in penalty under Chapter 2
cy-gb	125 Gostyngiad arbennig i’r gosb o dan Bennod 2

en-gb	126 Reasonable excuse for failure to make tax return or pay tax
cy-gb	126 Esgus rhesymol dros fethu a dychwelyd ffurflen dreth neu dalu treth

en-gb	127 Assessment of penalties under Chapter 2
cy-gb	127 Asesu cosbau o dan Bennod 2

en-gb	128 Time limit for assessment of penalties under Chapter 2
cy-gb	128 Terfyn amser ar gyfer asesu cosbau o dan Bennod 2

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) vii
cy-gb	vii Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)

en-gb	PENALTIES FOR INACCURACIES
cy-gb	COSBAU AM ANGHYWIRDEBAU

en-gb	Penalties for inaccuracies in documents
cy-gb	Cosbau am anghywirdebau mewn dogfennau

en-gb	129 Penalty for inaccuracy in document given to WRA
cy-gb	129 Cosb am anghywirdeb mewn dogfen a roddir i ACC

en-gb	130 Amount of penalty for inaccuracy in document given to WRA
cy-gb	130 Swm y gosb am anghywirdeb mewn dogfen a roddir i ACC

en-gb	131 Suspension of penalty for careless inaccuracy
cy-gb	131 Gohirio cosb am anghywirdeb diofal

en-gb	132 Penalty for deliberate inaccuracy in document given to WRA by another person
cy-gb	132 Cosb am anghywirdeb bwriadol mewn dogfen a roddir i ACC gan berson arall

en-gb	Penalty for failure to notify under-assessment etc.
cy-gb	Cosb am fethu a hysbysu ynghylch tanasesiad etc.

en-gb	133 Penalty for failure to notify under-assessment or under-determination
cy-gb	133 Cosb am fethu a hysbysu ynghylch tanasesiad neu danddyfarniad

en-gb	Potential lost revenue
cy-gb	Refeniw posibl a gollir

en-gb	134 Meaning of "potential lost revenue"
cy-gb	134 Ystyr "refeniw posibl a gollir"

en-gb	135 Potential lost revenue:
cy-gb	135 Refeniw posibl a gollir:

en-gb	normal rule
cy-gb	y rheol arferol

en-gb	multiple errors
cy-gb	camgymeriadau lluosog

en-gb	losses
cy-gb	colledion

en-gb	delayed tax
cy-gb	treth oediedig

en-gb	139 Reduction in penalty under Chapter 3 for disclosure
cy-gb	139 Gostwng cosb o dan Bennod 3 am ddatgelu

en-gb	140 Special reduction in penalty under Chapter 3
cy-gb	140 Gostyngiad arbennig i gosb o dan Bennod 3

en-gb	PENALTIES RELATING TO RECORD-KEEPING AND REIMBURSEMENT ARRANGEMENTS
cy-gb	COSBAU SY’N YMWNEUD A CHADW COFNODION A THREFNIADAU TALU’N OL

en-gb	Penalty for failure to keep and preserve records in connection with tax returns or claims
cy-gb	Cosb am fethu a chadw cofnodion mewn cysylltiad ti ffurflenni neu hawliadau treth a’u storio’n ddiogel

en-gb	143 Penalty for failure to keep and preserve records
cy-gb	143 Cosb am fethu a chadw cofnodion a’u storio’n ddiogel

en-gb	144 Reasonable excuse for failure to keep and preserve records
cy-gb	144 Esgus rhesymol am fethu a chadw cofnodion a’u storio’n ddiogel

en-gb	PENALTIES RELATING TO INVESTIGATIONS
cy-gb	COSBAU SY’N YMWNEUD AG YMCHWILIADAU

en-gb	Penalties for failure to comply or obstruction
cy-gb	Cosbau am fethu a chydymffurfio neu am rwystro

en-gb	146 Penalty for failure to comply with information notice or obstruction
cy-gb	146 Cosb am fethu a chydymffurfio a hysbysiad gwybodaeth neu am rwystro

en-gb	147 Daily default penalty for failure to comply with information notice or obstruction
cy-gb	147 Cosb ddiofyn ddyddiol am fethu a chydymffurfio a hysbysiad gwybodaeth neu am rwystro

en-gb	148 Effect of extension of time limit for compliance
cy-gb	148 Effaith ymestyn y terfyn amser ar gyfer cydymffurfio

en-gb	149 Reasonable excuse for failure to comply or obstruction
cy-gb	149 Esgus rhesymol am fethu a chydymffurfio neu am rwystro

en-gb	Further penalties for continuing failure to comply or obstruction
cy-gb	Cosbau pellach am barhau i fethu a chydymffurfio neu am barhau i rwystro

en-gb	150 Increased daily default penalty for failure to comply with information notice
cy-gb	150 Cosb ddiofyn ddyddiol uwch am fethu a chydymffurfio a hysbysiad gwybodaeth

en-gb	151 Tax-related penalty for failure to comply with information notice or obstruction
cy-gb	151 Cosb gysylltiedig a threth am fethu a chydymffurfio a hysbysiad gwybodaeth neu am rwystro

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) viii
cy-gb	viii Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)

en-gb	Penalty for inaccurate information or documents
cy-gb	Cosb am wybodaeth neu ddogfennau anghywir

en-gb	152 Penalty for inaccurate information or documents
cy-gb	152 Cosb am wybodaeth neu ddogfennau anghywir

en-gb	PAYMENT OF PENALTIES
cy-gb	TALU COSBAU

en-gb	INTEREST
cy-gb	LLOG

en-gb	INTEREST ON AMOUNTS PAYABLE TO WRA
cy-gb	LLOG AR SYMIAU SY’N DALADWY I ACC

en-gb	Late payment interest
cy-gb	Llog taliadau hwyr

en-gb	157 Late payment interest on amounts payable to WRA
cy-gb	157 Llog taliadau hwyr ar symiau sy’n daladwy i ACC

en-gb	Late payment interest start date:
cy-gb	Dyddiad dechrau’r llog taliadau hwyr:

en-gb	special rules
cy-gb	rheolau arbennig

en-gb	159 Late payment interest start date:
cy-gb	159 Dyddiad dechrau’r llog taliadau hwyr:

en-gb	amendments to assessments etc.
cy-gb	diwygiadau i asesiadau etc.

en-gb	death of taxpayer
cy-gb	marwolaeth trethdalwr

en-gb	INTEREST ON AMOUNTS PAYABLE BY WRA
cy-gb	LLOG AR SYMIAU SY’N DALADWY GAN ACC

en-gb	Repayment interest
cy-gb	Llog ad-daliadau

en-gb	161 Repayment interest on amounts payable by WRA
cy-gb	161 Llog ad-daliadau ar symiau sy’n daladwy gan ACC

en-gb	162 Repayment interest:
cy-gb	162 Llog ad-daliadau:

en-gb	RATES OF INTEREST
cy-gb	CYFRADDAU LLOG

en-gb	163 Rates of late payment interest and repayment interest
cy-gb	163 Cyfraddau llog taliadau hwyr a llog ad-daliadau

en-gb	PAYMENT AND ENFORCEMENT
cy-gb	TALU A GORFODI

en-gb	Payment
cy-gb	Talu

en-gb	164 Meaning of "relevant amount"
cy-gb	164 Ystyr "swm perthnasol"

en-gb	165 Relevant amounts payable to WRA
cy-gb	165 Symiau perthnasol yn daladwy i ACC

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) ix
cy-gb	ix Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)

en-gb	166 Receipts for payment
cy-gb	166 Derbynebau am daliad

en-gb	167 Fees for payment
cy-gb	167 Ffioedd talu

en-gb	Certification of debt
cy-gb	Ardystio dyled

en-gb	168 Certificates of debt
cy-gb	168 Tystysgrifau dyled

en-gb	Recovery
cy-gb	Adennill

en-gb	169 Proceedings in magistrates' court
cy-gb	169 Achos yn llys yr ynadon

en-gb	170 Enforcement by taking control of goods
cy-gb	170 Gorfodi drwy atafaelu nwyddau

en-gb	REVIEWS AND APPEALS
cy-gb	ADOLYGIADAU AC APELAU

en-gb	Appealable decisions
cy-gb	Penderfyniadau apeliadwy

en-gb	172 Appealable decisions
cy-gb	172 Penderfyniadau apeliadwy

en-gb	REVIEWS
cy-gb	ADOLYGIADAU

en-gb	173 Requesting a review
cy-gb	173 Gofyn am adolygiad

en-gb	174 Time limit for requesting a review
cy-gb	174 Terfyn amser ar gyfer gofyn am adolygiad

en-gb	175 Late request for review
cy-gb	175 Cais hwyr am adolygiad

en-gb	176 Carrying out a review
cy-gb	176 Cynnal adolygiad

en-gb	177 Effect of conclusions of review
cy-gb	177 Effaith casgliadau adolygiad

en-gb	APPEALS
cy-gb	APELAU

en-gb	178 Making an appeal
cy-gb	178 Gwneud apêl

en-gb	179 Time limit for making an appeal
cy-gb	179 Terfyn amser ar gyfer gwneud apêl

en-gb	180 Making a late appeal
cy-gb	180 Gwneud apêl yn hwyr

en-gb	181 Determining an appeal
cy-gb	181 Dyfarnu ar apêl

en-gb	MISCELLANEOUS AND SUPPLEMENTARY
cy-gb	AMRYWIOL AC ATODOL

en-gb	Consequences of reviews and appeals
cy-gb	Canlyniadau adolygiadau ac apelau

en-gb	182 Payment of penalties in the event of a review or appeal
cy-gb	182 Talu cosbau yn achos adolygiad neu apêl

en-gb	183 Disposal of reviews and appeals in respect of information notices
cy-gb	183 Penderfynu ar adolygiadau ac apelau mewn cysylltiad a hysbysiadau gwybodaeth

en-gb	Settlement agreements
cy-gb	Cytundebau setlo

en-gb	184 Settling disputes by agreement
cy-gb	184 Setlo anghydfodau drwy gytundeb

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) x
cy-gb	x Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)

en-gb	INVESTIGATION OF CRIMINAL OFFENCES
cy-gb	YMCHWILIO I DROSEDDAU

en-gb	185 Powers to investigate criminal offences
cy-gb	185 Pwerau i ymchwilio i droseddau

en-gb	186 Proceeds of crime
cy-gb	186 Enillion troseddau

en-gb	187 Regulation of investigatory powers
cy-gb	187 Rheoleiddio pwerau ymchwilio

en-gb	190 Issue of notices by WRA
cy-gb	190 Dyroddi hysbysiadau gan ACC

en-gb	191 Giving notices and other documents to WRA
cy-gb	191 Rhoi hysbysiadau a dogfennau eraill i ACC

en-gb	193 Index of defined expressions
cy-gb	193 Mynegai o ymadroddion a ddiffinnir

en-gb	Tax Collection and Management (Wales) Act 2016 (anaw 6) 1
cy-gb	1 Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)

en-gb	An Act of the National Assembly for Wales to establish the Welsh Revenue Authority;
cy-gb	Deddf Cynulliad Cenedlaethol Cymru i sefydlu Awdurdod Cyllid Cymru;

en-gb	to make provision about the collection and management of devolved taxes;
cy-gb	i wneud darpariaeth ynghylch casglu a rheoli trethi datganoledig;

en-gb	This Act is arranged as follows—
cy-gb	Mae’r Ddeddf hon wedi ei threfnu fel a ganlyn—

en-gb	Part 2 establishes the Welsh Revenue Authority and makes provision about its organisation and main functions;
cy-gb	mae Rhan 2 yn sefydlu Awdurdod Cyllid Cymru ac yn gwneud darpariaeth ynghylch ei drefniadaeth a’i brif swyddogaethau;

en-gb	Part 3 makes provision about the assessment of devolved taxes;
cy-gb	mae Rhan 3 yn gwneud darpariaeth ynghylch asesu trethi datganoledig;

en-gb	Part 4 makes provision about the Welsh Revenue Authority's investigatory powers, including provision about notices requiring information and the inspection of premises;
cy-gb	mae Rhan 4 yn gwneud darpariaeth ynghylch pwerau ymchwilio Awdurdod Cyllid Cymru, gan gynnwys darpariaeth ynghylch hysbysiadau sy’n gwneud gwybodaeth yn ofynnol ac ynghylch archwilio mangreoedd;

en-gb	Part 5 makes provision for and in connection with the imposition of penalties in relation to devolved taxes;
cy-gb	mae Rhan 5 yn gwneud darpariaeth ar gyfer gosod cosbau mewn perthynas a threthi datganoledig, ac mewn cysylltiad a hynny;

en-gb	Part 6 makes provision for interest to be payable on late payments to the Welsh Revenue Authority and on repayments by the Welsh Revenue Authority;
cy-gb	mae Rhan 6 yn gwneud darpariaeth i log fod yn daladwy ar daliadau hwyr i Awdurdod Cyllid Cymru ac ar ad-daliadau gan Awdurdod Cyllid Cymru;

en-gb	Part 7 makes provision about payments to the Welsh Revenue Authority and the recovery of unpaid amounts;
cy-gb	mae Rhan 7 yn gwneud darpariaeth ynghylch taliadau i Awdurdod Cyllid Cymru ac adennill symiau nas talwyd;

en-gb	Part 8 makes provision for and in connection with reviews of and appeals against decisions of the Welsh Revenue Authority;
cy-gb	mae Rhan 8 yn gwneud darpariaeth ar gyfer adolygiadau o benderfyniadau Awdurdod Cyllid Cymru ac apelau yn eu herbyn, ac mewn cysylltiad a hynny;

en-gb	Part 9 confers powers to make subordinate legislation about the investigation of criminal offences relating to devolved taxes;
cy-gb	mae Rhan 9 yn rhoi pwerau i wneud is-ddeddfwriaeth ynghylch ymchwilio i droseddau sy’n ymwneud a threthi datganoledig;

en-gb	Part 10 contains provision that applies generally for the purposes of this Act.
cy-gb	mae Rhan 10 yn cynnwys darpariaeth sy’n gymwys yn gyffredinol at ddibenion y Ddeddf hon.

en-gb	There is to be a body corporate to be known as the Welsh Revenue Authority or Awdurdod Cyllid Cymru.
cy-gb	Bydd corff corfforaethol a adwaenir fel Awdurdod Cyllid Cymru neu the Welsh Revenue Authority.

en-gb	In this Act, the Welsh Revenue Authority is referred to as "WRA".
cy-gb	Yn y Ddeddf hon, cyfeirir at Awdurdod Cyllid Cymru fel "ACC".

en-gb	The functions of WRA are performed on behalf of the Crown and, accordingly, the property, rights and liabilities of WRA are property, rights and liabilities of the Crown.
cy-gb	Cyflawnir swyddogaethau ACC ar ran y Goron ac felly mae eiddo, hawliau a rhwymedigaethau ACC yn eiddo, yn hawliau ac yn rhwymedigaethau i’r Goron.

en-gb	(1) The members of WRA are—
cy-gb	(1) Aelodau ACC yw—

en-gb	a chairperson appointed by the Welsh Ministers,
cy-gb	cadeirydd a benodir gan Weinidogion Cymru,

en-gb	not fewer than 4, nor more than 8, other persons appointed by the Welsh Ministers,
cy-gb	dim llai na 4, na dim mwy nag 8, o bersonau eraill a benodir gan Weinidogion Cymru,

en-gb	the chief executive (see section 9),
cy-gb	y prif weithredwr (gweler adran 9),

en-gb	either 1 or 2 other members of staff of WRA appointed by the chief executive, and
cy-gb	naill ai 1 neu 2 aelod arall o staff ACC a benodir gan y prif weithredwr, ac

en-gb	1 other member of staff of WRA appointed under section 6.
cy-gb	1 aelod arall o staff ACC a benodir o dan adran 6.

en-gb	(2) The Welsh Ministers may appoint one of the members appointed under subsection (1)(b) as deputy chairperson.
cy-gb	(2) Caiff Gweinidogion Cymru benodi un o’r aelodau a benodir o dan is-adran (1)(b) yn is-gadeirydd.

en-gb	(3) The Welsh Ministers may by regulations amend subsection (1) so as to substitute a different number for any of the numbers for the time being specified in it;
cy-gb	(3) Caiff Gweinidogion Cymru ddiwygio is-adran (1) drwy reoliadau er mwyn rhoi nifer gwahanol yn lle unrhyw un neu ragor o’r niferoedd a bennir ynddi am y tro;

en-gb	but the regulations must ensure that the number of non-executive members continues to exceed the number of executive members.
cy-gb	ond rhaid i’r rheoliadau sicrhau bod nifer yr aelodau anweithredol yn parhau i fod yn uwch na nifer yr aelodau gweithredol.

en-gb	the chairperson and members of WRA appointed under subsection (1)(b) are collectively referred to as "non-executive members";
cy-gb	cyfeirir ar y cyd at gadeirydd ac at aelodau o ACC a benodir o dan is-adran (1)(b) fel "aelodau anweithredol";

en-gb	the chief executive and members of WRA appointed under subsection (1)(d) or section 6 are collectively referred to as "executive members";
cy-gb	cyfeirir ar y cyd at y prif weithredwr ac at aelodau o ACC a benodir o dan is-adran (1)(d) neu o dan adran 6 fel "aelodau gweithredol";

en-gb	the member of WRA appointed under section 6 is referred to as an "elected executive member".
cy-gb	cyfeirir at yr aelod o ACC a benodir o dan adran 6 fel "aelod gweithredol etholedig".

en-gb	A person is disqualified from appointment as a non-executive member of WRA if the person is—
cy-gb	Mae person wedi ei anghymhwyso rhag ei benodi yn aelod anweithredol o ACC os yw’r person—

en-gb	a member of the National Assembly for Wales,
cy-gb	yn aelod o Gynulliad Cenedlaethol Cymru,

en-gb	a member of the House of Commons, House of Lords, Scottish Parliament or Northern Ireland Assembly,
cy-gb	yn aelod o Dy'’r Cyffredin, o Drr Arglwyddi, o Senedd yr Alban neu o Gynulliad Gogledd Iwerddon,

en-gb	a member of the European Parliament,
cy-gb	yn aelod o Senedd Ewrop,

en-gb	a member of a local authority,
cy-gb	yn aelod o awdurdod lleol,

en-gb	a member of a National Park Authority,
cy-gb	yn aelod o Awdurdod Parc Cenedlaethol,

en-gb	a member of the Welsh Government,
cy-gb	yn aelod o Lywodraeth Cymru,

en-gb	a Minister of the Crown, a member of the Scottish Government or a Northern Ireland Minister,
cy-gb	yn un o Weinidogion y Goron, yn aelod o Lywodraeth yr Alban neu’n un o Weinidogion Gogledd Iwerddon,

en-gb	a police and crime commissioner,
cy-gb	yn gomisiynydd heddlu a throseddu,

en-gb	a person holding office under the Crown,
cy-gb	yn berson sy’n dal swydd o dan y Goron,

en-gb	a person employed in the civil service of the State, or
cy-gb	yn berson sydd wedi ei gyflogi gan wasanaeth sifil y Wladwriaeth, neu

en-gb	the holder of an office, or a member or member of staff of a body, prescribed by regulations made by the Welsh Ministers.
cy-gb	yn deiliad swydd, neu’n aelod neu’n aelod o staff corff, a ragnodwyd drwy reoliadau a wnaed gan Weinidogion Cymru.

en-gb	A non-executive member of WRA holds office as a member for such period and on such terms as are specified in the terms of the member's appointment (but subject to subsection (4) and section 7).
cy-gb	Mae aelod anweithredol o ACC yn dal swydd fel aelod am unrhyw gyfnod ac ar unrhyw delerau a bennir yn nhelerau penodiad yr aelod (ond yn ddarostyngedig i is-adran (4) ac adran 7).

en-gb	The period of office specified in the terms of a non-executive member's appointment must not be more than 5 years.
cy-gb	Ni chaiff y cyfnod yn y swydd a bennir yn nhelerau penodiad aelod anweithredol fod yn hwy na 5 mlynedd.

en-gb	A non-executive member of WRA appointed as deputy chairperson holds office as deputy chairperson for such period and on such terms as are specified in the person's terms of appointment as deputy chairperson (but subject to subsection (4) and section 7).
cy-gb	Mae aelod anweithredol o ACC a benodir yn is-gadeirydd yn dal swydd fel is-gadeirydd am unrhyw gyfnod ac ar unrhyw delerau a bennir yn nhelerau penodiad y person yn is-gadeirydd (ond yn ddarostyngedig i is-adran (4) ac adran 7).

en-gb	A person may resign from office as a non-executive member, or as deputy chairperson, of WRA by giving notice to the Welsh Ministers.
cy-gb	Caiff person ymddiswyddo fel aelod anweithredol o ACC, neu fel is-gadeirydd ACC, drwy roi hysbysiad i Weinidogion Cymru.

en-gb	A person who is or has been a non-executive member of WRA may be re-appointed as a non-executive member once only.
cy-gb	Caniateir ailbenodi person sy’n aelod anweithredol o ACC neu sydd wedi bod yn aelod anweithredol o ACC yn aelod anweithredol unwaith yn unig.

en-gb	A person who is or has been deputy chairperson of WRA may be re-appointed as deputy chairperson.
cy-gb	Caniateir ailbenodi person sy’n is-gadeirydd ACC neu sydd wedi bod yn is-gadeirydd ACC yn is-gadeirydd.

en-gb	WRA may pay to non-executive members—
cy-gb	Caiff ACC dalu i’w aelodau anweithredol—

en-gb	such remuneration as WRA may, with the approval of the Welsh Ministers, determine, and
cy-gb	unrhyw dal a bennir gan ACC, gyda chymeradwyaeth Gweinidogion Cymru, a

en-gb	such sums as WRA may, with the approval of the Welsh Ministers, determine by way of reimbursement of expenses incurred by them in carrying out their functions.
cy-gb	unrhyw symiau a bennir gan ACC, gyda chymeradwyaeth Gweinidogion Cymru, i ad-dalu’r treuliau yr aethant iddynt wrth gyflawni eu swyddogaethau.

en-gb	(1) WRA must conduct a ballot of its staff for the purpose of appointing a member of staff as an elected executive member of WRA.
cy-gb	(1) Rhaid i ACC gynnal pleidlais gudd ymhlith ei staff at ddiben penodi aelod o staff yn aelod gweithredol etholedig o ACC.

en-gb	(2) The non-executive members of WRA must—
cy-gb	(2) Rhaid i aelodau anweithredol ACC—

en-gb	appoint the winner of the ballot as an elected executive member of WRA, and
cy-gb	penodi enillydd y bleidlais gudd yn aelod gweithredol etholedig o ACC, a

en-gb	determine the terms of that person's appointment.
cy-gb	pennu telerau penodiad y person hwnnw.

en-gb	(3) An elected executive member of WRA holds office as a member for such period and on such terms as are specified in the terms of the member's appointment (but subject to subsection (4) and section 7).
cy-gb	(3) Mae aelod gweithredol etholedig o ACC yn gwasanaethu fel aelod am ba bynnag gyfnod ac ar ba bynnag delerau a bennir yn nhelerau penodiad yr aelod (ond yn ddarostyngedig i is-adran (4) ac adran 7).

en-gb	(4) An elected executive member of WRA may resign from office by giving notice to the non-executive members of WRA.
cy-gb	(4) Caiff aelod gweithredol etholedig o ACC ymddiswyddo drwy roi hysbysiad i aelodau anweithredol ACC.

en-gb	(1) The Welsh Ministers may remove a person from office as a non-executive member of WRA by notice if—
cy-gb	(1) Caiff Gweinidogion Cymru ddiswyddo person fel aelod anweithredol o ACC drwy roi hysbysiad—

en-gb	the person becomes disqualified from appointment as a non-executive member by virtue of section 4,
cy-gb	os daw’r person yn anghymwys i’w benodi yn aelod anweithredol yn rhinwedd adran 4,

en-gb	the person has been absent from meetings of WRA for a period longer than 6 months without the permission of WRA, or
cy-gb	os yw’r person wedi bod yn absennol o gyfarfodydd ACC am gyfnod hwy na 6 mis heb ganiatad ACC, neu

en-gb	the Welsh Ministers consider that the person is unfit to be a member or is unable or unwilling to carry out the person's functions as a member.
cy-gb	os yw Gweinidogion Cymru o’r farn nad yw’r person yn addas i fod yn aelod neu nad yw’r person yn gallu neu’n fodlon cyflawni ei swyddogaethau fel aelod.

en-gb	(2) The non-executive members of WRA may remove a person from office as an elected executive member of WRA by notice if—
cy-gb	(2) Caiff aelodau anweithredol ACC ddiswyddo person fel aelod gweithredol etholedig o ACC drwy roi hysbysiad—

en-gb	the non-executive members of WRA consider that the person is unfit to be a member or is unable or unwilling to carry out the person's functions as a member.
cy-gb	os yw aelodau anweithredol ACC o’r farn nad yw’r person yn addas i fod yn aelod neu nad yw’r person yn gallu neu’n fodlon cyflawni ei swyddogaethau fel aelod.

en-gb	(3) A person ceases to be deputy chairperson of WRA on ceasing to be a non-executive member.
cy-gb	(3) Mae person yn peidio a bod yn is-gadeirydd ACC pan fydd yn peidio a bod yn aelod anweithredol.

en-gb	(4) A person ceases to be a non-executive member of WRA if the person becomes a member of staff of WRA.
cy-gb	(4) Mae person yn peidio a bod yn aelod anweithredol o ACC os daw’r person yn aelod o staff ACC.

en-gb	(5) A person ceases to be an executive member of WRA on ceasing to be chief executive or any other member of staff of WRA.
cy-gb	(5) Mae person yn peidio a bod yn aelod gweithredol o ACC pan fydd yn peidio a bod yn brif weithredwr neu’n aelod arall o staff ACC.

en-gb	WRA may establish committees for any purpose relating to its functions.
cy-gb	Caiff ACC sefydlu pwyllgorau at unrhyw ddiben sy’n ymwneud a’i swyddogaethau.

en-gb	WRA may determine the composition of its committees.
cy-gb	Caiff ACC bennu cyfansoddiad ei bwyllgorau.

en-gb	WRA may appoint persons who are not members of WRA to be members of a committee, but those persons are not entitled to vote at meetings of the committee.
cy-gb	Caiff ACC benodi personau nad ydynt yn aelodau o ACC i fod yn aelodau o bwyllgor, ond nid oes gan y personau hynny hawl i bleidleisio yng nghyfarfodydd y pwyllgor.

en-gb	A committee of WRA may establish sub-committees.
cy-gb	Caiff pwyllgor o ACC sefydlu is-bwyllgorau.

en-gb	A committee which establishes a sub-committee may determine its composition.
cy-gb	Caiff pwyllgor sy’n sefydlu is-bwyllgor bennu ei gyfansoddiad.

en-gb	A committee may appoint persons who are not members of WRA to be members of a sub-committee, but those persons are not entitled to vote at meetings of the subcommittee.
cy-gb	Caiff pwyllgor benodi personau nad ydynt yn aelodau o ACC i fod yn aelodau o is-bwyllgor, ond nid oes gan y personau hynny hawl i bleidleisio yng nghyfarfodydd yr is-bwyllgor.

en-gb	WRA may pay to any members of a committee established by it, or of a sub-committee established by such a committee, who are not members of WRA—
cy-gb	Caiff ACC dalu i unrhyw aelodau o bwyllgor a sefydlir ganddo, neu i unrhyw aelodau o is-bwyllgor a sefydlir gan bwyllgor o’r fath, nad ydynt yn aelodau o ACC—

en-gb	There is to be a chief executive of WRA.
cy-gb	Bydd prif weithredwr i ACC.

en-gb	The chief executive is responsible for (among other things) securing that the functions of WRA are performed efficiently and effectively.
cy-gb	Mae’r prif weithredwr yn atebol am (ymysg pethau eraill) sicrhau bod swyddogaethau ACC yn cael eu cyflawni yn effeithlon ac yn effeithiol.

en-gb	The first person employed as chief executive is to be appointed by the Welsh Ministers on such terms as they may determine.
cy-gb	Mae’r person cyntaf a gyflogir fel prif weithredwr i’w benodi gan Weinidogion Cymru ar unrhyw delerau a bennir ganddynt.

en-gb	Each subsequent chief executive is to be appointed by the non-executive members of WRA on such terms as they may, with the approval of the Welsh Ministers, determine.
cy-gb	Mae pob prif weithredwr dilynol i’w benodi gan aelodau anweithredol ACC ar unrhyw delerau a bennir ganddynt gyda chymeradwyaeth Gweinidogion Cymru.

en-gb	WRA may appoint other members of staff on such terms as it may, with the approval of the Welsh Ministers, determine.
cy-gb	Caiff ACC benodi aelodau staff eraill ar unrhyw delerau a bennir gan ACC gyda chymeradwyaeth Gweinidogion Cymru.

en-gb	Service as the chief executive or as any other member of staff of WRA is service in the civil service of the State.
cy-gb	Mae gwasanaeth fel prif weithredwr ACC neu fel unrhyw aelod arall o staff ACC yn wasanaeth yng ngwasanaeth sifil y Wladwriaeth.

en-gb	WRA must make rules to regulate its own procedure (including quorum) and that of any committee or sub-committee.
cy-gb	Rhaid i ACC lunio rheolau i reoli ei weithdrefn ei hun (gan gynnwys ei gworwm) yn ogystal a gweithdrefn unrhyw bwyllgor neu is-bwyllgor.

en-gb	The rules must provide that a meeting of WRA is not quorate unless a majority of the members present are non-executive members of WRA.
cy-gb	Rhaid i’r rheolau ddarparu nad oes cworwm mewn cyfarfod o ACC oni bai bod mwyafrif yr aelodau sy’n bresennol yn aelodau anweithredol o ACC.

en-gb	The validity of any proceedings or acts of WRA (or of any committee or sub-committee) is not affected by—
cy-gb	Nid yw’r materion a ganlyn yn effeithio ar ddilysrwydd unrhyw un neu ragor o drafodion neu weithredoedd ACC (nac unrhyw bwyllgor neu is-bwyllgor)—

en-gb	any vacancy in its membership,
cy-gb	unrhyw swydd wag ymhlith ei aelodaeth,

en-gb	any defect in the appointment of a member, or
cy-gb	unrhyw ddiffyg o ran penodiad aelod, neu

en-gb	(c) any non-executive member becoming disqualified from appointment by virtue of section 4.
cy-gb	(c) unrhyw aelod anweithredol yn dod yn anghymwys ar gyfer ei benodi yn rhinwedd adran 4.

en-gb	(1) WRA's general function is the collection and management of devolved taxes.
cy-gb	(1) Swyddogaeth gyffredinol ACC yw casglu a rheoli trethi datganoledig.

en-gb	(2) WRA has the following particular functions—
cy-gb	(2) Mae gan ACC y swyddogaethau penodol a ganlyn—

en-gb	providing to the Welsh Ministers information, advice and assistance relating to devolved taxes;
cy-gb	darparu gwybodaeth, cyngor a chymorth yn ymwneud a threthi datganoledig i Weinidogion Cymru;

en-gb	providing information and assistance relating to devolved taxes to devolved taxpayers, their agents and other persons;
cy-gb	darparu gwybodaeth a chymorth yn ymwneud a threthi datganoledig i drethdalwyr datganoledig, eu hasiantiaid a phersonau eraill;

en-gb	resolving complaints and disputes relating to devolved taxes;
cy-gb	datrys cwynion ac anghydfodau yn ymwneud a threthi datganoledig;

en-gb	promoting compliance with the law relating to devolved taxes and protecting against tax evasion and tax avoidance in relation to devolved taxes.
cy-gb	hybu cydymffurfedd a’r gyfraith sy’n ymwneud a threthi datganoledig ac amddiffyn rhag efadu trethi ac osgoi trethi mewn perthynas a threthi datganoledig.

en-gb	(3) WRA must provide the Welsh Ministers with such information, advice or assistance relating to its functions as the Welsh Ministers may from time to time require in such form as the Welsh Ministers determine.
cy-gb	(3) Rhaid i ACC ddarparu i Weinidogion Cymru unrhyw wybodaeth, unrhyw gyngor neu unrhyw gymorth yn ymwneud a’i swyddogaethau y caiff Gweinidogion Cymru eu gwneud yn ofynnol o bryd i’w gilydd ar unrhyw ffurf y bydd Gweinidogion Cymru yn ei phennu.

en-gb	(4) In addition to any other powers it has, WRA may do anything which it considers—
cy-gb	(4) Yn ychwanegol at unrhyw bwerau eraill sydd ganddo, caiff ACC wneud unrhyw beth sydd, yn ei farn ef—

en-gb	necessary or expedient in connection with the exercise of its functions, or
cy-gb	yn angenrheidiol neu’n hwylus mewn cysylltiad ag arfer ei swyddogaethau, neu

en-gb	incidental or conducive to the exercise of those functions.
cy-gb	yn atodol i arfer y swyddogaethau hynny neu’n ffafriol i hynny.

en-gb	(1) WRA may authorise the carrying out of any of its functions (to any extent) by—
cy-gb	(1) Caiff ACC awdurdodi’r canlynol i gyflawni unrhyw un neu ragor o’i swyddogaethau (i unrhyw raddau)—

en-gb	a member of WRA,
cy-gb	aelod o ACC,

en-gb	a committee of WRA or a sub-committee of such a committee, or
cy-gb	pwyllgor o ACC neu is-bwyllgor o bwyllgor o’r fath, neu

en-gb	the chief executive or any other member of staff of WRA.
cy-gb	prif weithredwr ACC neu unrhyw aelod arall o staff ACC.

en-gb	(2) But WRA may not authorise a committee or sub-committee to carry out any of its functions (to any extent) unless at least one of the members of the committee or subcommittee is a non-executive member of WRA.
cy-gb	(2) Ond ni chaiff ACC awdurdodi pwyllgor neu is-bwyllgor i gyflawni unrhyw un neu ragor o’i swyddogaethau (i unrhyw raddau) oni bai bod o leiaf un o aelodau’r pwyllgor neu’r is-bwyllgor yn aelod anweithredol o ACC.

en-gb	(3) The authorisation of the carrying out of a function under this section does not affect—
cy-gb	(3) Nid yw’r awdurdodiad i gyflawni swyddogaeth o dan yr adran hon yn effeithio ar—

en-gb	WRA's ability to exercise the function, or
cy-gb	gallu ACC i arfer y swyddogaeth, na

en-gb	WRA's responsibility for the exercise of the function.
cy-gb	cyfrifoldeb ACC dros arfer y swyddogaeth.

en-gb	(1) WRA may delegate any of its functions to any person prescribed by regulations made by the Welsh Ministers.
cy-gb	(1) Caiff ACC ddirprwyo unrhyw un neu ragor o’i swyddogaethau i unrhyw berson a ragnodir drwy reoliadau a wneir gan Weinidogion Cymru.

en-gb	(2) WRA may give directions to a person to whom any of its functions have been delegated about how the delegated functions are to be exercised and the person to whom the functions have been delegated must comply with any such direction.
cy-gb	(2) Caiff ACC roi cyfarwyddydau i berson y dirprwywyd unrhyw un neu ragor o’i swyddogaethau iddo ynghylch sut y mae’r swyddogaethau dirprwyedig i’w harfer a rhaid i’r person y dirprwywyd y swyddogaethau iddo gydymffurfio ag unrhyw gyfarwyddyd o’r fath.

en-gb	(3) Delegations or directions under this section may be varied or revoked at any time.
cy-gb	(3) Caniateir amrywio neu ddirymu dirprwyaethau neu gyfarwyddydau o dan yr adran hon unrhyw bryd.