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person responsible for disposal
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PART 3
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TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES
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GWAREDIADAU TRETHADWY A WNEIR AR SAFLEOEDD TIRLENWI AWDURDODEDIG
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PERSONS CHARGEABLE TO TAX
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PERSONAU Y MAE’R DRETH I’W CHODI ARNYNT
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TAX CHARGEABLE ON TAXABLE DISPOSALS
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Y DRETH SYDD I’W CHODI AR WAREDIADAU TRETHADWY
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Calculation of tax chargeable
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Cyfrifo’r dreth sydd i’w chodi
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Qualifying materials and qualifying mixtures of materials
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Deunyddiau cymwys a chymysgeddau cymwys o ddeunyddiau
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fines
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gronynnau mân
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Taxable weight of material
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Pwysau trethadwy deunydd
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RELIEF FROM TAX
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procedure on application for approval
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y weithdrefn wrth wneud cais am gymeradwyaeth
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TAX COLLECTION AND MANAGEMENT
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36 Newidiadau a chywiro gwybodaeth
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Accounting for tax
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false
39 Dyletswydd i ddychwelyd ffurflen dreth mewn cysylltiad â chyfnod cyfrifyddu
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40 Power to vary accounting period or filing date
false
40 P*er i amrywio cyfnod cyfrifyddu neu ddyddiad ffeilio
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41 Tax chargeable in respect of accounting period
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41 Y dreth sydd i’w chodi mewn cysylltiad â chyfnod cyfrifyddu
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Payment, recovery and repayment of tax
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Talu, adennill ac ad-dalu treth
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43 Duty to maintain landfill disposals tax summary
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43 Dyletswydd i gadw crynodeb treth gwarediadau tirlenwi
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44 Gohirio adennill
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false
45 Dim gofyniad i ollwng neu ad-dalu treth oni thelir yr holl dreth
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TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES
false
GWAREDIADAU TRETHADWY A WNEIR MEWN LLEOEDD HEBLAW SAFLEOEDD TIRLENWI AWDURDODEDIG
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TAX CHARGEABLE ON TAXABLE DISPOSALS
false
Y DRETH SYDD I’W CHODI AR WAREDIADAU TRETHADWY
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46 Calculation of tax chargeable on taxable disposal
false
46 Cyfrifo’r dreth sydd i’w chodi ar warediad trethadwy
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PROCEDURE FOR CHARGING TAX
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Y WEITHDREFN AR GYFER CODI’R DRETH
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47 The charging condition
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47 Yr amod ar gyfer codi treth
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48 P*er i ddyroddi hysbysiad rhagarweiniol
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49 Power to issue charging notice after issuing preliminary notice
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49 P*er i ddyroddi hysbysiad codi treth ar ôl dyroddi hysbysiad rhagarweiniol
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50 Power to issue charging notice without issuing preliminary notice
false
50 P*er i ddyroddi hysbysiad codi treth heb ddyroddi hysbysiad rhagarweiniol
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51 Payment of tax
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52 Power to make further provision
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52 P*er i wneud darpariaeth bellach
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53 Llog taliadau hwyr
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SUPPLEMENTARY PROVISION
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DARPARIAETH ATODOL
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TAX CREDITS
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CREDYDAU TRETH
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54 P*er i wneud darpariaeth ar gyfer credydau treth
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0000309
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NON-DISPOSAL AREAS
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MANNAU NAD YDYNT AT DDIBENION GWAREDU
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55 Designation of non-disposal area
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55 Dynodi man nad yw at ddibenion gwaredu
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56 Duties of operator in relation to non-disposal area
false
56 Dyletswyddau gweithredwr mewn perthynas â man nad yw at ddibenion gwaredu
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57 Duties to keep and preserve records
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57 Dyletswyddau i gadw cofnodion a’u storio’n ddiogel
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58 Reviews and appeals relating to designation of non-disposal areas
false
58 Adolygiadau ac apelau sy’n ymwneud â dynodi mannau nad ydynt at ddibenion gwaredu
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0000326
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Landfill Disposals Tax (Wales) Act 2017 (anaw 3) iv
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PENNOD 3
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INVESTIGATION AND INFORMATION
false
YMCHWILIO A GWYBODAETH
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59 Powers of inspection
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59 Pwerau archwilio
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60 Disclosure of information to WRA
false
60 Datgelu gwybodaeth i ACC
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0000344
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PENALTIES UNDER THIS ACT
false
COSBAU O DAN Y DDEDDF HON
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0000347
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Penalties relating to calculation of taxable weight of material
false
Cosbau sy’n ymwneud â chyfrifo pwysau trethadwy deunydd
1001
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61 Penalty for failure to determine weight properly
false
61 Cosb am fethu â phennu pwysau yn briodol
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62 Penalty for applying water discount incorrectly
false
62 Cosb am gymhwyso’r disgownt d*r yn anghywir
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63 Assessment of penalties under sections 61 and 62
false
63 Asesu cosbau o dan adrannau 61 a 62
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Penalties relating to registration
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Cosbau sy’n ymwneud â chofrestru
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64 Penalties for carrying out taxable operations without being registered
false
64 Cosbau am gyflawni gweithrediadau trethadwy heb fod yn gofrestredig
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65 Reasonable excuse for non-compliance
false
65 Esgus rhesymol dros beidio â chydymffurfio
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66 Penalty for failure to comply with other requirements relating to registration
false
66 Cosb am fethu â chydymffurfio â gofynion eraill sy’n ymwneud â chofrestru
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67 Assessment of penalties under sections 64 and 66
false
67 Asesu cosbau o dan adrannau 64 a 66
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68 Penalties relating to non-disposal areas
false
68 Cosbau sy’n ymwneud â mannau nad ydynt at ddibenion gwaredu
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69 Assessment of penalties under section 68
false
69 Asesu cosbau o dan adran 68
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General
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Cyffredinol
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71 Double jeopardy
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71 Gwahardd cosbi ddwywaith
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72 Liability of personal representatives
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72 Atebolrwydd cynrychiolwyr personol
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73 P*er i wneud rheoliadau ynghylch cosbau
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ADDITIONAL PENALTIES UNDER THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
false
COSBAU YCHWANEGOL O DAN DDEDDF CASGLU A RHEOLI TRETHI (CYMRU) 2016
1001
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0000407
true
74 Penalties for multiple failures to make tax returns
false
74 Cosbau am fethiannau lluosog i ddychwelyd ffurflenni treth
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Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
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0000410
true
75 Penalty for failure to pay tax on time
false
75 Cosb am fethu â thalu treth mewn pryd
1001
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0000413
true
76 Penalties for multiple failures to pay tax on time
false
76 Cosbau am fethiannau lluosog i dalu treth mewn pryd
1001
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0000416
true
CHAPTER 6
false
PENNOD 6
1001
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0000419
true
SPECIAL CASES
false
ACHOSION ARBENNIG
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0000422
true
Corporate groups
false
Grwpiau corfforaethol
1001
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0000426
true
77 Designation of group of companies
false
77 Dynodi gr*p o gwmnïau
1001
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0000429
true
78 Conditions for designation as member of group
false
78 Amodau ar gyfer dynodi yn aelod o gr*p
1001
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0000432
true
79 Variation or cancellation of designation
false
79 Amrywio neu ganslo dynodiad
1001
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0000435
true
80 Reviews and appeals relating to designation of groups of companies
false
80 Adolygiadau ac apelau sy’n ymwneud â dynodi grwpiau o gwmnïau
1001
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0000438
true
81 Power to make further provision about designation of groups of companies
false
81 P*er i wneud darpariaeth bellach ynglŷn â dynodi grwpiau o gwmnïau
1001
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0000441
true
Partnerships and unincorporated bodies
false
Partneriaethau a chyrff anghorfforedig
1001
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0000444
true
82 Registration of partnerships and unincorporated bodies and changes in membership
false
82 Cofrestru partneriaethau a chyrff anghorfforedig a newidiadau mewn aelodaeth
1001
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0000449
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) v
false
v Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
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0000452
true
83 Duties and liabilities of partnerships and unincorporated bodies
false
83 Dyletswyddau a rhwymedigaethau partneriaethau a chyrff anghorfforedig
1001
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0000455
true
84 Power to make further provision about partnerships and unincorporated bodies
false
84 P*er i wneud darpariaeth bellach ynglŷn â phartneriaethau a chyrff anghorfforedig
1001
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0000458
true
Change in persons carrying on landfill business
false
Personau sy’n rhedeg busnes tirlenwi yn newid
1001
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0000461
true
85 Death, incapacity and insolvency
false
85 Marwolaeth, analluedd ac ansolfedd
1001
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0000464
true
86 Power to make further provision about death, incapacity and insolvency
false
86 P*er i wneud darpariaeth bellach ynglŷn â marwolaeth, analluedd ac ansolfedd
1001
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0000467
true
87 Power to make provision about transfers of businesses as going concerns
false
87 P*er i wneud darpariaeth ynglŷn â throsglwyddo busnesau fel busnesau gweithredol
1001
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Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
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0000470
true
CHAPTER 7
false
PENNOD 7
1001
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0000473
true
MISCELLANEOUS
false
AMRYWIOL
1001
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0000476
true
Further provision relating to the tax
false
Darpariaeth bellach mewn perthynas â’r dreth
1001
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0000479
true
88 Adjustment of contracts
false
88 Addasu contractau
1001
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0000482
true
89 Power to impose secondary liability on controllers of authorised landfill sites
false
89 P*er i osod atebolrwydd eilaidd ar reolwyr safleoedd tirlenwi awdurdodedig
1001
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Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
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0000485
true
90 Minor and consequential amendments to the Tax Collection and Management (Wales) Act 2016
false
90 Mân ddiwygiadau a diwygiadau canlyniadol i Ddeddf Casglu a Rheoli Trethi (Cymru) 2016
1001
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Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
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0000488
true
91 Welsh Ministers’ exercise of powers and duties under this Act
false
91 Arfer pwerau a dyletswyddau Gweinidogion Cymru o dan y Ddeddf hon
1001
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Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
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0000491
true
Landfill Disposals Tax Communities Scheme
false
Cynllun Cymunedau y Dreth Gwarediadau Tirlenwi
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
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0000494
true
92 Landfill Disposals Tax Communities Scheme
false
92 Cynllun Cymunedau y Dreth Gwarediadau Tirlenwi
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
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0000497
true
PART 6
false
RHAN 6
1001
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0000500
true
FINAL PROVISIONS
false
DARPARIAETHAU TERFYNOL
1001
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0000503
true
93 Power to make consequential and transitional etc. provision
false
93 P*er i wneud darpariaeth ganlyniadol a throsiannol etc.
1001
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Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
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0000506
true
94 Regulations under this Act:
false
94 Rheoliadau o dan y Ddeddf hon:
1001
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0000507
true
general
false
cyffredinol
1001
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Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
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0000510
true
95 Regulations changing tax rates
false
95 Rheoliadau sy’n newid cyfraddau treth
1001
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Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
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0000513
true
96 Interpretation
false
96 Dehongli
1001
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0000516
true
97 Coming into force
false
97 Dod i rym
1001
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Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
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0000519
true
98 Short title
false
98 Enw byr
1001
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0000522
true
Schedule 1 — Qualifying Material:
false
Atodlen 1 — Deunydd Cymwys:
1001
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0000523
true
Specified Materials and Conditions
false
Deunyddiau Penodedig ac Amodau
1001
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0000526
true
Schedule 2 — Contents of Register
false
Atodlen 2 — Yr Hyn sydd i’w Gynnwys yn y Gofrestr
1001
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0000529
true
Schedule 3 — Contents of Landfill Invoice
false
Atodlen 3 — Yr Hyn sydd i’w Gynnwys ar Anfoneb Dirlenwi
1001
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0000532
true
Schedule 4 — Minor and Consequential Amendments to the Tax Collection and Management
false
Atodlen 4 — Mân Ddiwygiadau a Diwygiadau Canlyniadol i Ddeddf Casglu a Rheoli Trethi
1001
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Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
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0000535
true
(Wales) Act 2016
false
(Cymru) 2016
1001
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0000540
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 1
false
1 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
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Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
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0000546
true
Landfill Disposals Tax (Wales) Act 2017
false
Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017
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Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
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0000549
true
An Act of the National Assembly for Wales to make provision about the taxation of disposals of
false
Deddf Cynulliad Cenedlaethol Cymru i wneud darpariaeth ynghylch trethu gwarediadau
1001
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Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000552
true
material as waste by way of landfill; and for connected purposes.
false
deunydd fel gwastraff drwy dirlenwi; ac at ddibenion cysylltiedig.
1001
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Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000553
true
[7 September 2017]
false
[7 Medi 2017]
1001
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Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
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0000556
true
Having been passed by the National Assembly for Wales and having received the assent of Her Majesty, it is enacted as follows:
false
Gan ei fod wedi ei basio gan Gynulliad Cenedlaethol Cymru ac wedi derbyn cydsyniad Ei Mawrhydi, deddfir fel a ganlyn:
1001
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0000559
true
PART 1
false
RHAN 1
1001
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0000562
true
OVERVIEW
false
TROSOLWG
1001
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0000565
true
1 Overview of Act
false
1 Trosolwg o’r Ddeddf
1001
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0000568
true
(1) This Part provides an overview of this Act.
false
(1) Mae’r Rhan hon yn darparu trosolwg o’r Ddeddf hon.
1001
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0000571
true
(2) Part 2—
false
(2) Mae Rhan 2—
1001
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Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
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0000574
true
makes provision for a tax (landfill disposals tax) to be charged on taxable disposals,
false
yn gwneud darpariaeth ar gyfer codi treth (treth gwarediadau tirlenwi) ar warediadau trethadwy,
1001
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Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
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0000577
true
explains what a taxable disposal is, and
false
yn esbonio beth yw gwarediad trethadwy, ac
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000580
true
makes provision about disposals that are exempted from the tax.
false
yn gwneud darpariaeth ynghylch gwarediadau sydd wedi eu hesemptio rhag y dreth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000583
true
(3) Part 3 makes provision about how the tax is to be charged on taxable disposals made at authorised landfill sites.
false
(3) Mae Rhan 3 yn gwneud darpariaeth ynghylch sut y mae’r dreth i’w chodi ar warediadau trethadwy a wneir ar safleoedd tirlenwi awdurdodedig.
1001
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Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
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0000584
true
It includes provision about—
false
Mae’n cynnwys darpariaeth ynghylch—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000587
true
the persons on whom the tax is chargeable,
false
y personau y mae’r dreth i’w chodi arnynt,
1001
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0000590
true
how the amount of tax chargeable on a taxable disposal is to be calculated,
false
sut y mae swm y dreth sydd i’w godi ar warediad trethadwy i’w gyfrifo,
1001
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0000593
true
taxable disposals for which relief from the tax may be claimed,
false
gwarediadau trethadwy y caniateir hawlio rhyddhad rhag y dreth ar eu cyfer,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000596
true
registration and accounting requirements, and
false
gofynion cofrestru a chyfrifyddu, ac
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000601
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 2 (e) payment, recovery and repayment of the tax.
false
2 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3) (e) talu, adennill ac ad-dalu’r dreth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000607
true
(4) Part 4 makes provision about how the tax is to be charged on taxable disposals made at places other than authorised landfill sites.
false
(4) Mae Rhan 4 yn gwneud darpariaeth ynghylch sut y mae’r dreth i’w chodi ar warediadau trethadwy a wneir mewn lleoedd heblaw safleoedd tirlenwi awdurdodedig.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000608
true
It includes provision about—
false
Mae’n cynnwys darpariaeth ynghylch—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000611
true
how the amount of tax chargeable on a taxable disposal is to be calculated,
false
sut y mae swm y dreth sydd i’w godi ar warediad trethadwy i’w gyfrifo,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000614
true
the persons on whom the tax may be charged,
false
y personau y caniateir codi’r dreth arnynt,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000617
true
the procedure by which tax is charged on a person,
false
y weithdrefn a ddefnyddir i godi treth ar berson,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000620
true
payment of the tax, and
false
talu’r dreth, ac
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000623
true
late payment interest on unpaid tax.
false
llog taliadau hwyr ar dreth nas talwyd.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000626
true
(5) Part 5 makes supplementary provision in connection with the tax.
false
(5) Mae Rhan 5 yn gwneud darpariaeth atodol mewn cysylltiad â’r dreth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000627
true
It includes provision—
false
Mae’n cynnwys—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000630
true
enabling regulations to be made about circumstances in which a person is to be entitled to credit in respect of the tax,
false
darpariaeth sy’n galluogi rheoliadau i gael eu gwneud ynghylch amgylchiadau pan fo person i gael hawlogaeth i gredyd mewn cysylltiad â’r dreth,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000633
true
about the creation of non-disposal areas within authorised landfill sites,
false
darpariaeth ynghylch creu mannau nad ydynt at ddibenion gwaredu o fewn safleoedd tirlenwi awdurdodedig,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000636
true
about the inspection of premises and information sharing,
false
darpariaeth ynghylch archwilio mangreoedd a rhannu gwybodaeth,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000639
true
about penalties,
false
darpariaeth ynghylch cosbau,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000642
true
about the application of the provisions of this Act and the Tax Collection and Management (Wales) Act 2016 (anaw 6) in special cases (for example, in the case of corporate groups, partnerships and unincorporated associations), and
false
darpariaeth ynghylch cymhwysiad darpariaethau’r Ddeddf hon a Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) mewn achosion arbennig (er enghraifft, yn achos grwpiau corfforaethol, partneriaethau a chymdeithasau anghorfforedig), ac
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000645
true
about other miscellaneous matters.
false
darpariaeth ynghylch materion amrywiol eraill.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000648
true
(6) Part 5 also makes provision for a Landfill Disposals Tax Communities Scheme.
false
(6) Mae Rhan 5 hefyd yn gwneud darpariaeth ar gyfer Cynllun Cymunedau y Dreth Gwarediadau Tirlenwi.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000651
true
(7) Part 6 contains provision that applies generally for the purposes of this Act (including provision about the interpretation of this Act).
false
(7) Mae Rhan 6 yn cynnwys darpariaeth sy’n gymwys yn gyffredinol at ddibenion y Ddeddf hon (gan gynnwys darpariaeth ynghylch dehongli’r Ddeddf hon).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000654
true
PART 2
false
RHAN 2
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000657
true
THE TAX AND TAXABLE DISPOSALS
false
Y DRETH A GWAREDIADAU TRETHADWY
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000660
true
CHAPTER 1
false
PENNOD 1
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000663
true
LANDFILL DISPOSALS TAX
false
TRETH GWAREDIADAU TIRLENWI
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000667
true
2 The tax
false
2 Y dreth
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000670
true
A tax, to be known as landfill disposals tax, is to be charged on taxable disposals in accordance with this Act.
false
Mae treth, o’r enw treth gwarediadau tirlenwi, i’w chodi ar warediadau trethadwy yn unol â’r Ddeddf hon.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000673
true
The Welsh Revenue Authority (“WRA”) is responsible for the collection and management of the tax.
false
Awdurdod Cyllid Cymru (“ACC”) sy’n gyfrifol am gasglu a rheoli’r dreth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000676
true
References in this Act to tax (or to the tax) are references to landfill disposals tax.
false
Mae cyfeiriadau yn y Ddeddf hon at dreth (neu at y dreth) yn gyfeiriadau at dreth gwarediadau tirlenwi.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000681
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 3
false
3 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000684
true
CHAPTER 2
false
PENNOD 2
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000687
true
TAXABLE DISPOSALS
false
GWAREDIADAU TRETHADWY
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000690
true
3 Taxable disposals
false
3 Gwarediadau trethadwy
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000693
true
(1) A taxable disposal is made when all of the following conditions are met.
false
(1) Gwneir gwarediad trethadwy pan fo’r holl amodau a ganlyn wedi eu bodloni.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000696
true
(2) Condition 1 is that there is a disposal of material by way of landfill (see section 4).
false
(2) Amod 1 yw bod deunydd yn cael ei waredu drwy dirlenwi (gweler adran 4).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000699
true
(3) Condition 2 is that either—
false
(3) Amod 2 yw naill ai—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000702
true
the land where the disposal is made is, or forms part of, an authorised landfill site (see section 5(1)), or
false
bod y tir lle y gwneir y gwarediad yn safle tirlenwi awdurdodedig, neu’n rhan o safle o’r fath (gweler adran 5(1)), neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000705
true
the disposal requires an environmental permit (see section 5(2)) but the land where it is made is not, and does not form part of, an authorised landfill site.
false
bod trwydded amgylcheddol yn ofynnol ar gyfer y gwarediad (gweler adran 5(2)) ond nad yw’r tir lle y’i gwneir yn safle tirlenwi awdurdodedig, nac yn rhan o safle o’r fath.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000708
true
(4) Condition 3 is that the disposal is a disposal of the material as waste (see sections 6 and 7).
false
(4) Amod 3 yw bod y gwarediad yn warediad o’r deunydd fel gwastraff (gweler adrannau 6 a 7).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000711
true
(5) Condition 4 is that the disposal is made in Wales.
false
(5) Amod 4 yw bod y gwarediad yn cael ei wneud yng Nghymru.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000714
true
(6) See also section 8 for specified landfill site activities that are to be treated as taxable disposals (whether or not the above conditions are met).
false
(6) Gweler hefyd adran 8 ar gyfer mathau o weithgarwch safle tirlenwi penodedig sydd i’w trin fel gwarediadau trethadwy (pa un a fodlonir yr amodau uchod ai peidio).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000717
true
4 Disposal of material by way of landfill
false
4 Gwaredu deunydd drwy dirlenwi
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000720
true
(1) There is a disposal of material by way of landfill if material is—
false
(1) Gwaredir deunydd drwy dirlenwi os caiff deunydd—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000723
true
deposited on the surface of land or on a structure set into the surface, or
false
ei ddodi ar wyneb y tir neu ar strwythur sydd wedi ei osod yn y tir, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000726
true
deposited under the surface of land (for example, in a cavity such as a cavern or mine).
false
ei ddodi o dan wyneb y tir (er enghraifft, mewn ceudod megis ogof neu gloddfa).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000729
true
(2) Subsection (1) applies whether or not the material is placed in a container before it is deposited.
false
(2) Mae is-adran (1) yn gymwys pa un a osodir y deunydd mewn cynhwysydd cyn ei ddodi ai peidio.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000732
true
(3) Regulations may modify the meaning of a disposal of material by way of landfill (including by amending this section or any other enactment relating to the tax).
false
(3) Caiff rheoliadau addasu ystyr gwaredu deunydd drwy dirlenwi (gan gynnwys drwy ddiwygio’r adran hon neu unrhyw ddeddfiad arall sy’n ymwneud â’r dreth).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000735
true
5 Authorised landfill sites and environmental permits
false
5 Safleoedd tirlenwi awdurdodedig a thrwyddedau amgylcheddol
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000738
true
Land is an authorised landfill site if an environmental permit authorising disposals of material by way of landfill is in force in relation to the land.
false
Mae tir yn safle tirlenwi awdurdodedig os yw trwydded amgylcheddol sy’n awdurdodi gwaredu deunydd drwy dirlenwi mewn grym mewn perthynas â’r tir.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000741
true
An environmental permit is a permit granted under regulations made under section 2 of the Pollution Prevention and Control Act 1999 (c.
false
Trwydded a roddir o dan reoliadau a wneir o dan adran 2 o Ddeddf Atal a Rheoli Llygredd 1999 (p.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000742
true
24).
false
24) yw trwydded amgylcheddol.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000745
true
6 Disposal of material as waste
false
6 Gwaredu deunydd fel gwastraff
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000748
true
A disposal of material is a disposal of it as waste if the person responsible for the disposal intends to discard the material.
false
Gwaredir deunydd fel gwastraff os yw’r person sy’n gyfrifol am y gwarediad yn bwriadu bwrw’r deunydd o’r neilltu.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000751
true
An intention to discard material may be inferred from the circumstances of its disposal, and in particular from the fact (where it is the case) that the material is deposited in a landfill disposal area.
false
Gellir dod i’r casgliad bod bwriad i fwrw deunydd o’r neilltu ar sail amgylchiadau ei waredu, ac yn benodol ar sail y ffaith (os digwydd hynny) bod y deunydd wedi ei ddodi mewn man gwarediadau tirlenwi.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000754
true
The following are not to be treated as inconsistent with an intention to discard material—
false
Nid yw’r canlynol i’w trin fel pe baent yn anghyson â bwriad i fwrw deunydd o’r neilltu—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000759
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 4
false
4 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000762
true
making a temporary use of the material, or a use of the material which is incidental to its disposal by way of landfill;
false
gwneud defnydd dros dro o’r deunydd, neu ddefnydd ohono sy’n atodol i’w waredu drwy dirlenwi;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000765
true
deriving a benefit from the material or from anything emitted by it (for example, using gas produced by its decomposition in electricity generation).
false
cael budd o’r deunydd neu o unrhyw beth a allyrrir ganddo (er enghraifft, defnyddio nwy a gynhyrchir wrth i’r deunydd bydru i gynhyrchu trydan).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000768
true
(4) Regulations may modify the meaning of a disposal of material as waste (including by amending this section or any other enactment relating to the tax).
false
(4) Caiff rheoliadau addasu ystyr gwaredu deunydd fel gwastraff (gan gynnwys drwy ddiwygio’r adran hon neu unrhyw ddeddfiad arall sy’n ymwneud â’r dreth).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000771
true
7 Disposal of material as waste:
false
7 Gwaredu deunydd fel gwastraff:
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000772
true
person responsible for disposal
false
person sy’n gyfrifol am warediad
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000775
true
This section identifies the person responsible for a disposal of material for the purposes of section 6.
false
Mae’r adran hon yn nodi pwy yw’r person sy’n gyfrifol am warediad at ddibenion adran 6.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000778
true
In the case of a disposal made at an authorised landfill site, the person responsible for the disposal is the person who is the operator of the site at the time of the disposal.
false
Yn achos gwarediad a wneir ar safle tirlenwi awdurdodedig, y person sy’n gyfrifol am y gwarediad yw’r person sy’n weithredwr y safle ar adeg y gwarediad.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000781
true
But if the disposal is made without the permission of the operator, the person responsible for the disposal is the person who makes the disposal.
false
Ond os gwneir y gwarediad heb ganiatâd y gweithredwr, y person sy’n gyfrifol am y gwarediad yw’r person sy’n gwneud y gwarediad.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000784
true
The operator of an authorised landfill site is the holder of the environmental permit authorising disposals of material by way of landfill at the site.
false
Gweithredwr safle tirlenwi awdurdodedig yw deiliad y drwydded amgylcheddol sy’n awdurdodi gwaredu deunydd drwy dirlenwi ar y safle.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000787
true
In the case of a disposal made at a place that is not, and does not form part of, an authorised landfill site, the person responsible for the disposal is the person who makes the disposal.
false
Yn achos gwarediad a wneir yn rhywle nad yw’n safle tirlenwi awdurdodedig, nac yn rhan o safle o’r fath, y person sy’n gyfrifol am y gwarediad yw’r person sy’n gwneud y gwarediad.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000790
true
8 Landfill site activities to be treated as taxable disposals
false
8 Gweithgarwch safle tirlenwi i’w drin fel gwarediad trethadwy
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000793
true
(1) The carrying out of a specified landfill site activity in Wales is to be treated as a taxable disposal of the material in relation to which the activity is carried out (whether or not the conditions in section 3 are met).
false
(1) Mae cyflawni gweithgarwch safle tirlenwi penodedig yng Nghymru i’w drin fel gwarediad trethadwy o’r deunydd y cyflawnir y gweithgarwch mewn perthynas ag ef (pa un a fodlonir yr amodau yn adran 3 ai peidio).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000796
true
(2) The taxable disposal is to be treated as being made when the specified landfill site activity is first carried out in relation to the material.
false
(2) Mae’r gwarediad trethadwy i’w drin fel pe bai wedi ei wneud pan gyflawnir y gweithgarwch safle tirlenwi penodedig am y tro cyntaf mewn perthynas â’r deunydd.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000799
true
(3) The following are specified landfill site activities when carried out at an authorised landfill site—
false
(3) Mae’r canlynol yn fathau o weithgarwch safle tirlenwi penodedig pan gânt eu cyflawni ar safle tirlenwi awdurdodedig—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000802
true
using material to create or maintain a temporary road giving access to a landfill disposal area;
false
defnyddio deunydd i greu ffordd dros dro sy’n rhoi mynediad i fan gwarediadau tirlenwi neu i gynnal a chadw ffordd o’r fath;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000805
true
using material to create or maintain a temporary hard standing;
false
defnyddio deunydd i greu arwyneb solet dros dro neu i gynnal a chadw arwyneb o’r fath;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000808
true
using material to create or maintain a cell bund;
false
defnyddio deunydd i greu bwnd cell neu i gynnal a chadw bwnd o’r fath;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000811
true
using material (other than naturally occurring material extracted from the site) to create or maintain a temporary screening bund;
false
defnyddio deunydd (heblaw deunydd sy’n bodoli’n naturiol a echdynnir o’r safle) i greu bwnd sgrinio dros dro neu i gynnal a chadw bwnd o’r fath;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000814
true
using material to cover a landfill disposal area during a temporary cessation in landfill disposals;
false
defnyddio deunydd i orchuddio man gwarediadau tirlenwi yn ystod cyfnod pan fo gwarediadau tirlenwi yn peidio dros dro;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000817
true
placing material in a landfill disposal area to provide a base for, or prevent damage to, anything used to line, cap or drain that area;
false
gosod deunydd mewn man gwarediadau tirlenwi i ddarparu sylfaen ar gyfer unrhyw beth a ddefnyddir i leinio, i gapio neu i ddraenio’r man hwnnw, neu er mwyn atal difrod i unrhyw beth o’r fath;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000822
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 5
false
5 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000825
true
keeping material in a non-disposal area beyond the end of the maximum period specified in the notice designating the area under section 55, unless the material is dealt with in accordance with an agreement under section 56(4)(a);
false
cadw 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 o dan adran 55, oni bai yr ymdrinnir â’r deunydd yn unol â chytundeb o dan adran 56(4)(a);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000828
true
storing ashes (for example, fly ash and bottom ash);
false
storio lludw (er enghraifft, lludw sy’n codi a lludw gwaelod);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000831
true
using material in restoration work.
false
defnyddio deunydd mewn gwaith adfer.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000834
true
(4) In subsection (3)—
false
(4) Yn is-adran (3)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000837
true
“cell bund” (“bwnd cell”) means a structure within a landfill disposal area which separates quantities of material deposited in that area;
false
ystyr “arwyneb solet” (“hard standing”) yw sylfaen y cyflawnir gweithgarwch safle tirlenwi arni;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000840
true
“hard standing” (“arwyneb solet”) means a base on which a landfill site activity is carried out;
false
ystyr “bwnd cell” (“cell bund”) yw strwythur mewn man gwarediadau tirlenwi sy’n gwahanu symiau o ddeunydd a ddodir yn y man hwnnw;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000843
true
“restoration work” (“gwaith adfer”) means work carried out to restore an authorised landfill site (or any part of the site) to a use other than making landfill disposals; but work carried out to restore a landfill disposal area is restoration work only if it is carried out after the area has been capped;
false
ystyr “bwnd sgrinio” (“screening bund”) yw strwythur, pa un ai uwchben y ddaear neu dan ddaear, ar gyfer diogelu neu guddio gweithgarwch safle tirlenwi neu leihau sŵn; ond nid yw gwaith i adfer man gwarediadau tirlenwi yn waith adfer oni chaiff ei wneud ar ôl i’r man gael ei gapio.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000846
true
“screening bund” (“bwnd sgrinio”) means a structure, whether above or below ground, for protecting or concealing a landfill site activity or reducing noise.
false
ystyr “gwaith adfer” (“restoration work”) yw gwaith a wneir i adfer safle tirlenwi awdurdodedig (neu unrhyw ran o’r safle) at ddefnydd ac eithrio gwneud gwarediadau tirlenwi;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000849
true
(5) Regulations may—
false
(5) Caiff rheoliadau—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000852
true
provide that a landfill site activity is to be a specified landfill site activity,
false
darparu bod gweithgarwch safle tirlenwi i fod yn weithgarwch safle tirlenwi penodedig,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000855
true
modify the description of a specified landfill site activity, or
false
addasu’r disgrifiad o weithgarwch safle tirlenwi penodedig, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000858
true
provide that an activity is to cease to be a specified landfill site activity.
false
darparu bod gweithgarwch i beidio â bod yn weithgarwch safle tirlenwi penodedig.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000861
true
(6) The regulations may amend this section or any other enactment relating to the tax.
false
(6) Caiff y rheoliadau ddiwygio’r adran hon neu unrhyw ddeddfiad arall sy’n ymwneud â’r dreth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000864
true
CHAPTER 3
false
PENNOD 3
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000867
true
EXEMPT DISPOSALS
false
GWAREDIADAU ESEMPT
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000870
true
9 Exemptions:
false
9 Esemptiadau:
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000871
true
general
false
cyffredinol
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000874
true
This Chapter provides exemption from tax for certain disposals of material which would otherwise be treated as taxable disposals.
false
Mae’r Bennod hon yn darparu esemptiad rhag treth ar gyfer gwarediadau deunydd penodol a fyddai fel arall i’w trin fel gwarediadau trethadwy.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000877
true
A disposal of material that is exempt from tax is not a taxable disposal.
false
Nid yw gwarediad deunydd sy’n esempt rhag treth yn warediad trethadwy.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000880
true
In this Chapter, references to a disposal of material include the carrying out of a specified landfill site activity in relation to material.
false
Yn y Bennod hon, mae cyfeiriadau at warediad deunydd yn cynnwys cyflawni gweithgarwch safle tirlenwi penodedig mewn perthynas â deunydd.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000883
true
10 Multiple disposals of material at same site
false
10 Gwarediadau lluosog deunydd ar yr un safle
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000886
true
A disposal of material is exempt from tax to the extent that—
false
Mae gwarediad deunydd yn esempt rhag treth i’r graddau—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000889
true
(a) it is a disposal of material which has already been included in a taxable disposal—
false
(a) y mae’n warediad deunydd sydd eisoes wedi ei gynnwys mewn gwarediad trethadwy—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000892
true
(i) which was made at an authorised landfill site, and
false
(i) a wnaed ar safle tirlenwi awdurdodedig, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000897
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 6
false
6 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000900
true
(ii) in respect of which tax was chargeable, and
false
(ii) yr oedd treth i’w chodi mewn cysylltiad ag ef, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000903
true
(b) it is made at the same authorised landfill site as that taxable disposal.
false
(b) y’i gwneir ar yr un safle tirlenwi awdurdodedig â’r gwarediad trethadwy hwnnw.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000906
true
11 Pet cemeteries
false
11 Mynwentydd anifeiliaid anwes
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000909
true
(1) A disposal of material is exempt from tax if—
false
(1) Mae gwarediad deunydd yn esempt rhag treth—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000912
true
it is a disposal of material consisting entirely of the remains of dead pets (and any container or material in which the remains are contained), and
false
os yw’n warediad deunydd sy’n weddillion anifeiliaid anwes meirw (ac unrhyw gynhwysydd neu ddeunydd y cynhwysir y gweddillion ynddo), a dim arall, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000915
true
it is made at an authorised landfill site which meets the condition in subsection (2).
false
os y’i gwneir ar safle tirlenwi awdurdodedig sy’n bodloni’r amod yn is-adran (2).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000918
true
(2) The condition is that no landfill disposals were made at the site during the relevant period other than disposals of material consisting entirely of the remains of dead pets (and any container or material in which the remains are contained).
false
(2) Yr amod yw na wnaed unrhyw warediadau tirlenwi ar y safle yn ystod y cyfnod perthnasol, heblaw am warediadau deunydd sy’n weddillion anifeiliaid anwes meirw (ac unrhyw gynhwysydd neu ddeunydd y cynhwysir y gweddillion ynddo), a dim arall.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000921
true
(3) The relevant period is the period which—
false
(3) Y cyfnod perthnasol yw’r cyfnod—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000924
true
begins with the day on which this section comes into force, or on which the site becomes an authorised landfill site, whichever is later, and
false
sy’n dechrau â’r diwrnod y daw’r adran hon i rym, neu â’r diwrnod y daw’r safle yn safle tirlenwi awdurdodedig, pa un bynnag yw’r diweddaraf, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000927
true
ends immediately before the disposal mentioned in subsection (1).
false
sy’n dod i ben yn union cyn y gwarediad a grybwyllir yn is-adran (1).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000930
true
12 Power to modify exemptions
false
12 Pŵer i addasu esemptiadau
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000933
true
(1) Regulations may—
false
(1) Caiff rheoliadau—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000936
true
create an additional exemption from tax,
false
creu esemptiad ychwanegol rhag treth,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000939
true
modify an existing exemption, or
false
addasu esemptiad presennol, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000942
true
remove an exemption.
false
dileu esemptiad.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000945
true
(2) The regulations may provide for an exemption to apply subject to conditions (for example, a condition requiring WRA to be notified before a disposal is made).
false
(2) Caiff y rheoliadau ddarparu i esemptiad fod yn gymwys yn ddarostyngedig i amodau (er enghraifft, amod sy’n ei gwneud yn ofynnol i ACC gael ei hysbysu cyn y gwneir gwarediad).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000948
true
(3) The regulations may amend any enactment relating to the tax.
false
(3) Caiff y rheoliadau ddiwygio unrhyw ddeddfiad sy’n ymwneud â’r dreth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000951
true
PART 3
false
RHAN 3
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000954
true
TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES
false
GWAREDIADAU TRETHADWY A WNEIR AR SAFLEOEDD TIRLENWI AWDURDODEDIG
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000957
true
CHAPTER 1
false
PENNOD 1
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000960
true
PERSONS CHARGEABLE TO TAX
false
PERSONAU Y MAE’R DRETH I’W CHODI ARNYNT 13
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000964
true
13 Persons chargeable to tax
false
Personau y mae’r dreth i’w chodi arnynt
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000967
true
Tax chargeable on a taxable disposal of material made at an authorised landfill site is chargeable on the person who is the operator of the site at the time of the disposal (whether or not the operator makes the disposal or permits it to be made).
false
Mae’r dreth sydd i’w chodi ar warediad trethadwy deunydd a wneir ar safle tirlenwi awdurdodedig i’w chodi ar y person sy’n weithredwr y safle ar adeg y gwarediad (pa un a yw’r gweithredwr yn gwneud y gwarediad neu’n caniatáu ei wneud ai peidio).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000972
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 7
false
7 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000975
true
CHAPTER 2
false
PENNOD 2
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000978
true
TAX CHARGEABLE ON TAXABLE DISPOSALS
false
Y DRETH SYDD I’W CHODI AR WAREDIADAU TRETHADWY
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000981
true
Calculation of tax chargeable
false
Cyfrifo’r dreth sydd i’w chodi
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000985
true
14 Calculation of tax chargeable on taxable disposal
false
14 Cyfrifo’r dreth sydd i’w chodi ar warediad trethadwy
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000988
true
(1) This section applies to a taxable disposal of material made at an authorised landfill site.
false
(1) Mae’r adran hon yn gymwys i warediad trethadwy deunydd a wneir ar safle tirlenwi awdurdodedig.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000991
true
(2) The amount of tax chargeable on the disposal is to be calculated by multiplying the taxable weight of the material in tonnes by the standard rate.
false
(2) 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 safonol.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000994
true
(3) The standard rate is the rate per tonne prescribed for the purposes of subsection (2) in regulations.
false
(3) Y gyfradd safonol yw’r gyfradd y dunnell a ragnodir at ddibenion is-adran (2) mewn rheoliadau.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0000997
true
(4) Subsection (2) does not apply to the disposal if the material disposed of—
false
(4) Nid yw is-adran (2) yn gymwys i’r gwarediad os yw’r deunydd a waredir—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001000
true
consists entirely of one or more qualifying materials (see section 15), or
false
yn gyfan gwbl ar ffurf un neu ragor o ddeunyddiau cymwys (gweler adran 15), neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001003
true
is a qualifying mixture of materials (see section 16).
false
yn gymysgedd cymwys o ddeunyddiau (gweler adran 16).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001006
true
(5) The amount of tax chargeable on a disposal of that description is instead to be calculated by multiplying the taxable weight of the material in tonnes by the lower rate.
false
(5) Yn lle hynny, mae swm y dreth sydd i’w godi ar warediad o’r disgrifiad hwnnw i’w gyfrifo drwy luosi pwysau trethadwy’r deunydd mewn tunelli â’r gyfradd is.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001009
true
(6) The lower rate is the rate per tonne prescribed for the purposes of subsection (5) in regulations.
false
(6) Y gyfradd is yw’r gyfradd y dunnell a ragnodir at ddibenion is-adran (5) mewn rheoliadau.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001012
true
(7) Regulations under subsection (3) or (6) may prescribe different rates for different descriptions of material.
false
(7) Caiff rheoliadau o dan is-adran (3) neu (6) ragnodi cyfraddau gwahanol ar gyfer disgrifiadau gwahanol o ddeunydd.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001015
true
(8) See section 18 for provision about how the taxable weight of the material in a taxable disposal is to be calculated.
false
(8) Gweler adran 18 am ddarpariaeth ynghylch sut y mae pwysau trethadwy’r deunydd mewn gwarediad trethadwy i’w gyfrifo.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001018
true
Qualifying materials and qualifying mixtures of materials
false
Deunyddiau cymwys a chymysgeddau cymwys o ddeunyddiau
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001021
true
15 Qualifying material
false
15 Deunydd cymwys
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001024
true
(1) Qualifying material is material in respect of which the following requirements are met.
false
(1) Deunydd cymwys yw deunydd y mae’r gofynion a ganlyn wedi eu bodloni mewn perthynas ag ef.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001027
true
Requirement 1
false
Gofyniad 1
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001030
true
The material is specified in the Table in Schedule 1.
false
Mae’r deunydd wedi ei bennu yn y Tabl yn Atodlen 1.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001033
true
Requirement 2
false
Gofyniad 2
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001036
true
Each condition in the Table in Schedule 1 that applies in respect of the material is met (if any).
false
Mae pob amod yn y Tabl yn Atodlen 1 sy’n gymwys mewn perthynas â’r deunydd (os oes rhai) wedi ei fodloni.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001039
true
Requirement 3
false
Gofyniad 3
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001042
true
There is—
false
Ceir—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001046
true
(a) if a written description of the material is required by virtue of section 34(1)(c)(ii) of the Environmental Protection Act 1990 (c.
false
(a) os yw disgrifiad ysgrifenedig o’r deunydd yn ofynnol yn rhinwedd adran 34(1)(c)(ii) o Ddeddf Diogelu’r Amgylchedd 1990 (p.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001047
true
43), a written description of the kind required, or
false
43), ddisgrifiad ysgrifenedig o’r math sy’n ofynnol, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001052
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 8
false
8 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001055
true
(b) if no written description of the material is required by virtue of that section, other evidence,
false
(b) os nad yw disgrifiad ysgrifenedig o’r deunydd yn ofynnol yn rhinwedd yr adran honno, dystiolaeth arall,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001058
true
from which it can be determined that requirements 1 and 2 are met.
false
y gellir penderfynu ar ei sail bod gofyniad 1 a 2 wedi eu bodloni.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001059
true
(2) Regulations may amend Schedule 1.
false
(2) Caiff rheoliadau ddiwygio Atodlen 1.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001062
true
16 Qualifying mixtures of materials
false
16 Cymysgeddau cymwys o ddeunyddiau
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001065
true
(1) A qualifying mixture of materials is a mixture in respect of which the following requirements are met.
false
(1) Cymysgedd cymwys o ddeunyddiau yw cymysgedd y mae’r gofynion a ganlyn wedi eu bodloni mewn perthynas ag ef.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001068
true
Requirement 1
false
Gofyniad 1
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001071
true
The mixture consists of—
false
Mae’r cymysgedd ar ffurf—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001074
true
one or more qualifying materials, and
false
un deunydd cymwys neu ragor, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001077
true
a small amount of one or more non-qualifying materials that is incidental to the qualifying materials.
false
swm bychan o un deunydd anghymwys neu ragor sy’n atodol i’r deunyddiau cymwys.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001080
true
Requirement 2
false
Gofyniad 2
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001083
true
There is—
false
Ceir—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001087
true
if a written description of the mixture is required by virtue of section 34(1)(c)(ii) of the Environmental Protection Act 1990 (c.
false
os yw disgrifiad ysgrifenedig o’r cymysgedd yn ofynnol yn rhinwedd adran 34(1)(c)(ii) o Ddeddf Diogelu’r Amgylchedd 1990 (p.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001088
true
43), a written description of the kind required, or
false
43), ddisgrifiad ysgrifenedig o’r math sy’n ofynnol, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001091
true
if no written description of the mixture is required by virtue of that section, other evidence,
false
os nad yw disgrifiad ysgrifenedig o’r cymysgedd yn ofynnol yn rhinwedd yr adran honno, dystiolaeth arall,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001094
true
from which it can be determined that requirement 1 is met.
false
y gellir penderfynu ar ei sail bod gofyniad 1 wedi ei fodloni.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001096
true
Requirement 3
false
Gofyniad 3
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001100
true
The non-qualifying materials have not been mixed with the qualifying materials deliberately for the purposes of—
false
Nid yw’r deunyddiau anghymwys wedi eu cymysgu’n fwriadol â’r deunyddiau cymwys at ddibenion—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001103
true
disposal, or
false
gwaredu, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001106
true
matters preparatory to disposal.
false
materion sy’n ymwneud â pharatoi i waredu.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001109
true
Requirement 4
false
Gofyniad 4
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001113
true
The non-qualifying materials do not include any material prescribed as material that must not be included in a qualifying mixture of materials.
false
Nid yw’r deunyddiau anghymwys yn cynnwys unrhyw ddeunydd a ragnodir fel deunydd na chaniateir ei gynnwys mewn cymysgedd cymwys o ddeunyddiau.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001116
true
Requirement 5
false
Gofyniad 5
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001119
true
The mixture is not hazardous waste within the meaning of Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste.
false
Nid yw’r cymysgedd yn wastraff peryglus o fewn ystyr Cyfarwyddeb 2008/98/EC Senedd Ewrop a’r Cyngor ar wastraff dyddiedig 19 Tachwedd 2008.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001122
true
Requirement 6
false
Gofyniad 6
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001125
true
No arrangements have been made in respect of the mixture that have, as their main purpose, or as one of their main purposes, the avoidance of liability to the tax.
false
Ni wnaed unrhyw drefniadau mewn cysylltiad â’r cymysgedd y mae osgoi atebolrwydd i’r dreth yn brif ddiben iddynt, neu’n un o’u prif ddibenion.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001130
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 9
false
9 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001133
true
Requirement 7
false
Gofyniad 7
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001136
true
If the mixture consists entirely of fines, any requirement prescribed under section 17(1) (either in relation to mixtures generally or in relation to mixtures of that particular description) is met in respect of the mixture.
false
Os yw’r cymysgedd yn gyfan gwbl ar ffurf gronynnau mân, mae unrhyw ofyniad a ragnodir o dan adran 17(1) (naill ai mewn perthynas â chymysgeddau yn gyffredinol neu mewn perthynas â chymysgeddau o’r disgrifiad penodol hwnnw) wedi ei fodloni mewn cysylltiad â’r cymysgedd.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001139
true
(2) For the purposes of requirement 1—
false
(2) At ddibenion gofyniad 1—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001142
true
both the weight and the volume of the non-qualifying materials must be taken into account in determining whether the amount of those materials is to be treated as a small amount;
false
rhaid ystyried pwysau a chyfaint y deunyddiau anghymwys wrth benderfynu a yw swm y deunyddiau hynny i’w drin fel swm bychan ai peidio;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001145
true
the potential that the non-qualifying materials have to cause harm must be taken into account in determining whether those materials are to be treated as incidental to the qualifying materials.
false
rhaid ystyried potensial y deunyddiau anghymwys i beri niwed wrth benderfynu a yw’r deunyddiau hynny i’w trin fel pe baent yn atodol i’r deunyddiau cymwys ai peidio.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001148
true
(3) Regulations may provide that an amount of non-qualifying materials is not to be treated as a small amount for the purposes of requirement 1 if it constitutes more than a prescribed percentage of the mixture of materials (by weight or volume or both).
false
(3) Caiff rheoliadau ddarparu nad yw swm o ddeunyddiau anghymwys i’w drin fel swm bychan at ddibenion gofyniad 1 os yw’n fwy na chanran ragnodedig o’r cymysgedd o ddeunyddiau (yn ôl pwysau neu gyfaint neu’r ddau).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001154
true
(4) Regulations may amend this section to—
false
(4) Caiff rheoliadau ddiwygio’r adran hon er mwyn—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001157
true
add a further requirement to subsection (1),
false
ychwanegu gofyniad pellach at is-adran (1),
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001160
true
modify an existing requirement,
false
addasu gofyniad presennol,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001163
true
remove a requirement, or
false
dileu gofyniad, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001166
true
make further provision about matters that must or may be taken into account for the purposes of determining whether a requirement is met, or modify or remove existing provision about those matters.
false
gwneud darpariaeth bellach ynghylch materion y mae’n rhaid eu hystyried neu y caniateir eu hystyried at ddibenion penderfynu a yw gofyniad wedi ei fodloni, neu addasu neu ddileu darpariaeth bresennol ynghylch y materion hynny.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001169
true
(5) In this section—
false
(5) Yn yr adran hon—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001172
true
“arrangement” (“trefniant”) has the meaning given in section 81B(3) of TCMA;
false
mae i “trefniant” (“arrangement”) yr ystyr a roddir yn adran 81B(3) o DCRhT.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001175
true
“fines” (“gronynnau mân”) has the meaning given in section 17(6);
false
mae i “gronynnau mân” (“fines”) yr ystyr a roddir yn adran 17(6);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001178
true
“non-qualifying material” (“deunydd anghymwys”) means a material that is not a qualifying material;
false
ystyr “deunydd anghymwys” (“non-qualifying material”) yw deunydd nad yw’n ddeunydd cymwys;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001181
true
“prescribed” (“rhagnodedig”) means prescribed in regulations.
false
ystyr “rhagnodedig” (“prescribed”) yw wedi ei ragnodi mewn rheoliadau;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001184
true
17 Qualifying mixture of materials:
false
17 Cymysgedd cymwys o ddeunyddiau:
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001185
true
fines
false
gronynnau mân
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001188
true
Regulations may prescribe requirements that must be met (in addition to requirements 1 to 6 in section 16) in order for a mixture of materials consisting entirely of fines to be treated as a qualifying mixture of materials.
false
Caiff rheoliadau ragnodi gofynion y mae’n rhaid eu bodloni (yn ychwanegol at ofynion 1 i 6 yn adran 16) er mwyn i gymysgedd o ddeunyddiau sy’n cynnwys dim ond gronynnau mân gael ei drin fel cymysgedd cymwys o ddeunyddiau.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001191
true
The regulations may provide (among other things)—
false
Caiff y rheoliadau ddarparu (ymysg pethau eraill) bod—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001194
true
that the mixture must originate in a prescribed way (for example, by means of a prescribed waste treatment process);
false
rhaid i’r cymysgedd fod wedi tarddu mewn modd rhagnodedig (er enghraifft, drwy broses trin gwastraff ragnodedig);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001197
true
that there must be prescribed evidence regarding the nature of the fines in the mixture;
false
rhaid bod tystiolaeth ragnodedig ynglŷn â natur y gronynnau mân yn y cymysgedd;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001200
true
that prescribed steps must have been taken in relation to the mixture (either by the operator of an authorised landfill site or by any other person);
false
rhaid i gamau rhagnodedig fod wedi eu cymryd mewn perthynas â’r cymysgedd (naill ai gan weithredwr safle tirlenwi awdurdodedig neu gan unrhyw berson arall);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001205
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 10
false
10 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001208
true
that there must be prescribed evidence regarding the taking of those steps;
false
rhaid bod tystiolaeth ragnodedig ynglŷn â chymryd y camau hynny;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001211
true
that the mixture must give a prescribed result if subjected to a prescribed test.
false
rhaid i’r cymysgedd roi canlyniad rhagnodedig os cynhelir prawf rhagnodedig arno.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001214
true
(3) Where regulations are made under subsection (2)(e), regulations may also make connected provision, including (among other things) provision—
false
(3) Pan wneir rheoliadau o dan is-adran (2)(e), caiff rheoliadau hefyd wneud darpariaeth gysylltiedig, gan gynnwys (ymysg pethau eraill) ddarpariaeth—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001217
true
(a) requiring the operator of an authorised landfill site to carry out the prescribed test (“the test”) on prescribed mixtures of fines;
false
(a) sy’n ei gwneud yn ofynnol i weithredwr safle tirlenwi awdurdodedig gynnal y prawf rhagnodedig (“y prawf”) ar gymysgeddau rhagnodedig o ronynnau mân;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001220
true
(b) specifying when the operator must do so;
false
(b) sy’n pennu pryd y mae’n rhaid i’r gweithredwr wneud hynny;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001223
true
(c) enabling WRA—
false
(c) sy’n galluogi ACC—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001226
true
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;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001229
true
to carry out the test itself on any mixture of fines brought onto the site;
false
i gynnal y prawf ei hun ar unrhyw gymysgedd o ronynnau mân a ddygir ar y safle;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001232
true
(d) requiring the operator and WRA—
false
(d) sy’n ei gwneud yn ofynnol i ACC a’r gweithredwr—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001235
true
to keep prescribed evidence in connection with the test, and
false
cadw tystiolaeth ragnodedig mewn cysylltiad â’r prawf, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001238
true
to preserve it for a prescribed period;
false
ei storio’n ddiogel am gyfnod rhagnodedig;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001241
true
(e) requiring the operator to provide prescribed information to WRA in connection with the test—
false
(e) sy’n ei gwneud yn ofynnol i’r gweithredwr ddarparu gwybodaeth ragnodedig i ACC mewn cysylltiad â’r prawf—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001244
true
at prescribed intervals;
false
ar gyfnodau rhagnodedig, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001247
true
in the prescribed form and manner;
false
yn y ffurf a’r modd rhagnodedig;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001250
true
(f) requiring or permitting the operator to take prescribed steps if a mixture of fines fails the test;
false
(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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001253
true
(g) prohibiting prescribed mixtures of fines from being treated as qualifying mixtures of materials in prescribed circumstances.
false
(g) sy’n gwahardd cymysgeddau rhagnodedig o ronynnau mân rhag cael eu trin fel cymysgeddau cymwys o ddeunyddiau mewn amgylchiadau rhagnodedig.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001256
true
(4) Regulations under subsection (3) may make provision for—
false
(4) Caiff rheoliadau o dan is-adran (3) wneud darpariaeth ar gyfer—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001259
true
penalties, or
false
cosbau, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001262
true
reviews and appeals,
false
adolygiadau ac apelau,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001265
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001268
true
(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).
false
(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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001271
true
(6) In this section—
false
(6) Yn yr adran hon—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001274
true
“fines” (“gronynnau mân”) means particles produced by a waste treatment process that involves mechanical treatment;
false
ystyr “gronynnau mân” (“fines”) yw gronynnau a gynhyrchir gan broses trin gwastraff sy’n cynnwys elfen fecanyddol;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001277
true
“prescribed” (“rhagnodedig”) means prescribed in regulations.
false
ystyr “rhagnodedig” (“prescribed”) yw wedi ei ragnodi mewn reoliadau.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001282
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 11
false
11 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001285
true
Taxable weight of material
false
Pwysau trethadwy deunydd
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001288
true
18 Taxable weight of material in taxable disposal
false
18 Pwysau trethadwy deunydd mewn gwarediad trethadwy
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001291
true
(1) The taxable weight of the material in a taxable disposal made at an authorised landfill site—
false
(1) Mewn perthynas â phwysau trethadwy’r deunydd mewn gwarediad trethadwy a wneir ar safle tirlenwi awdurdodedig—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001294
true
must be calculated by the operator of the site at which the taxable disposal is made;
false
rhaid i weithredwr y safle lle y gwneir y gwarediad trethadwy ei gyfrifo;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001297
true
may be calculated by WRA if it thinks it appropriate to do so.
false
caiff ACC ei gyfrifo os yw o’r farn ei bod yn briodol gwneud hynny.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001300
true
(2) The calculation is to be made—
false
(2) Mae’r pwysau trethadwy i’w gyfrifo—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001303
true
in accordance with section 19, if made by the operator;
false
yn unol ag adran 19, os y’i cyfrifir gan y gweithredwr;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001306
true
in accordance with section 22, if made by WRA.
false
yn unol ag adran 22, os y’i cyfrifir gan ACC.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001309
true
(3) Where—
false
(3) Pwysau trethadwy’r deunydd at ddibenion adran 14(2) a (5)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001312
true
no tax return has been made in respect of the disposal, and
false
pan na fo ffurflen dreth wedi ei dychwelyd mewn cysylltiad â’r gwarediad, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001315
true
WRA—
false
pan fo ACC—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001318
true
calculates the taxable weight of the material, and
false
yn cyfrifo pwysau trethadwy’r deunydd, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001321
true
applies the result in issuing a notice to the operator in respect of the disposal,
false
yn cymhwyso’r canlyniad wrth ddyroddi hysbysiad i’r gweithredwr mewn cysylltiad â’r gwarediad,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001324
true
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).
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001327
true
(4) Where the operator—
false
(4) Pan fo’r gweithredwr—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001330
true
calculates the taxable weight of the material, and
false
yn cyfrifo pwysau trethadwy’r deunydd, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001333
true
applies the result in making or amending a tax return in respect of the disposal,
false
yn cymhwyso’r canlyniad wrth ddychwelyd neu ddiwygio ffurflen dreth mewn cysylltiad â’r gwarediad,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001336
true
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).
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001339
true
(5) Where WRA—
false
(5) Pan fo ACC—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001342
true
calculates the taxable weight of the material after a tax return has been made in respect of the disposal, and
false
yn cyfrifo pwysau trethadwy’r deunydd ar ôl i ffurflen dreth gael ei dychwelyd mewn cysylltiad â’r gwarediad, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001345
true
applies the result in issuing a notice to the operator in respect of the disposal,
false
yn cymhwyso’r canlyniad wrth ddyroddi hysbysiad i’r gweithredwr mewn cysylltiad â’r gwarediad,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001348
true
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).
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001351
true
19 Calculation of taxable weight of material by operator
false
19 Cyfrifo pwysau trethadwy deunydd gan y gweithredwr
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001354
true
The operator of an authorised landfill site must calculate the taxable weight of the material in a taxable disposal in the following way.
false
Rhaid i weithredwr safle tirlenwi awdurdodedig gyfrifo pwysau trethadwy’r deunydd mewn gwarediad trethadwy yn y ffordd a ganlyn.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001357
true
The operator must determine the weight of the material in tonnes in accordance with section 20.
false
Rhaid i’r gweithredwr bennu pwysau’r deunydd mewn tunelli yn unol ag adran 20.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001362
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 12
false
12 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001365
true
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).
false
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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001368
true
The result is the taxable weight of the material in the taxable disposal.
false
Y canlyniad yw pwysau trethadwy’r deunydd yn y gwarediad trethadwy.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001371
true
20 Determination of weight of material by operator
false
20 Pennu pwysau deunydd gan y gweithredwr
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001374
true
(1) The operator of an authorised landfill site must determine the weight of the material in a taxable disposal by using a weighbridge.
false
(1) Rhaid i weithredwr safle tirlenwi awdurdodedig bennu pwysau’r deunydd mewn gwarediad trethadwy gan ddefnyddio pont bwyso.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001377
true
(2) The operator must ensure, for the purposes of subsection (1)—
false
(2) Rhaid i’r gweithredwr sicrhau, at ddibenion is-adran (1)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001380
true
that the material is weighed on the weighbridge before the disposal is made, and
false
bod y deunydd yn cael ei bwyso ar y bont bwyso cyn y gwneir y gwarediad, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001383
true
that the weighbridge meets each requirement in weights and measures legislation that applies to the weighbridge (if any).
false
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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001386
true
(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.
false
(3) Caiff gweithredwr safle tirlenwi awdurdodedig wneud cais i ACC am gymeradwyaeth i ddefnyddio dull arall i bennu pwysau’r deunydd mewn gwarediad trethadwy.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001389
true
(4) An application must—
false
(4) Rhaid i gais—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001392
true
be made in such manner,
false
cael ei gyflwyno mewn unrhyw fodd,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001395
true
contain such information, and
false
cynnwys unrhyw wybodaeth, ac
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001398
true
be accompanied by such documents, as may be specified by WRA (either generally or in a particular case).
false
cael ei gyflwyno gydag unrhyw ddogfennau, a bennir gan ACC (naill ai’n gyffredinol neu mewn achos penodol).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001404
true
(5) Where the operator makes an application for approval—
false
(5) Pan fo’r gweithredwr yn gwneud cais am gymeradwyaeth—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001407
true
WRA must issue a notice to the operator of its decision on the application, and
false
rhaid i ACC ddyroddi hysbysiad i’r gweithredwr am ei benderfyniad ar y cais, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001410
true
if WRA gives approval, the notice must set out the details of the approval.
false
os yw ACC yn rhoi cymeradwyaeth, rhaid i’r hysbysiad nodi manylion y gymeradwyaeth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001413
true
(6) An approval—
false
(6) Mewn perthynas â chymeradwyaeth—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001416
true
may relate to all the taxable disposals in respect of which the application is made, or to particular descriptions of those taxable disposals only;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001419
true
may be unconditional or subject to conditions;
false
caiff fod yn ddiamod neu’n ddarostyngedig i amodau;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001422
true
may be given for a fixed period or an unlimited period;
false
caniateir ei rhoi am gyfnod penodedig neu am gyfnod anghyfyngedig;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001425
true
may be varied or revoked at any time by issuing a notice to the operator.
false
caniateir ei hamrywio neu ei dirymu ar unrhyw adeg drwy ddyroddi hysbysiad i’r gweithredwr.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001428
true
(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—
false
(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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001431
true
must use that method in relation to the disposal (instead of the method described in subsection (1)), and
false
defnyddio’r dull hwnnw mewn perthynas â’r gwarediad (yn hytrach na’r dull a ddisgrifir yn is-adran (1)), a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001434
true
must do so in accordance with any condition to which the approval is subject.
false
gwneud hynny yn unol ag unrhyw amod y mae’r gymeradwyaeth yn ddarostyngedig iddo.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001437
true
(8) In this section, “weights and measures legislation” means the Weights and Measures Act 1985 (c.
false
(8) Yn yr adran hon, ystyr “deddfwriaeth pwysau a mesurau” yw Deddf Pwysau a Mesurau 1985 (p.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001438
true
72) and regulations made (in whole or in part) under that Act.
false
72) a rheoliadau a wneir (yn llwyr neu yn rhannol) o dan y Ddeddf honno.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001443
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 13
false
13 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001446
true
21 Discount in respect of water content of material
false
21 Disgownt mewn cysylltiad â dŵr mewn deunydd
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001449
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001452
true
(2) An application for approval must be made in writing.
false
(2) Rhaid i gais am gymeradwyaeth gael ei gyflwyno mewn ysgrifen.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001455
true
(3) Where the operator makes an application for approval—
false
(3) Pan fo’r gweithredwr yn gwneud cais am gymeradwyaeth—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001458
true
WRA must issue a notice to the operator of its decision on the application, and
false
rhaid i ACC ddyroddi hysbysiad i’r gweithredwr am ei benderfyniad ar y cais, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001461
true
if WRA gives approval, the notice must set out the details of the approval.
false
os yw ACC yn rhoi cymeradwyaeth, rhaid i’r hysbysiad nodi manylion y gymeradwyaeth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001464
true
(4) WRA may give the operator approval to apply a discount in respect of water present in material only if—
false
(4) Ni chaiff ACC roi cymeradwyaeth i’r gweithredwr gymhwyso disgownt mewn cysylltiad â d*r sydd mewn deunydd onid yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001467
true
(a) the water is present because—
false
(a) y d*r yno oherwydd—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001470
true
it had to be added to enable the material to be transported for disposal,
false
bod rhaid ei ychwanegu er mwyn gallu cludo’r deunydd i’w waredu,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001473
true
it had to be used to extract a mineral,
false
bod rhaid ei ddefnyddio i echdynnu mwyn,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001476
true
it had to be added in the course of an industrial process, or
false
bod rhaid ei ychwanegu yng nghwrs proses ddiwydiannol, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001479
true
it arose as a necessary consequence of an industrial process, or
false
ei fod yn deillio’n anochel o ganlyniad i broses ddiwydiannol, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001482
true
(b) the material is a residue from the treatment of effluent or sewage at a water treatment works.
false
(b) y deunydd yn weddillion trin elifiant neu garthion mewn gwaith trin d*r.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001485
true
(5) An approval—
false
(5) Mewn perthynas â chymeradwyaeth—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001488
true
may relate to all taxable disposals in respect of which the application is made, or to particular descriptions of those taxable disposals only;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001491
true
may specify different discounts for different descriptions of taxable disposals;
false
caiff bennu disgowntiau gwahanol ar gyfer disgrifiadau gwahanol o warediadau trethadwy;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001494
true
may be unconditional or subject to conditions (for example, a condition requiring payment in respect of tests on material);
false
caiff fod yn ddiamod neu’n ddarostyngedig i amodau (er enghraifft, amod sy’n gwneud taliad yn ofynnol mewn cysylltiad â phrofion ar ddeunydd);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001497
true
may be given for a fixed period or an unlimited period;
false
caniateir ei rhoi am gyfnod penodedig neu am gyfnod anghyfyngedig;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001500
true
may be varied or revoked at any time by issuing a notice to the operator.
false
caniateir ei hamrywio neu ei dirymu ar unrhyw adeg drwy ddyroddi hysbysiad i’r gweithredwr.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001503
true
(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”).
false
(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”).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001506
true
(7) WRA may specify—
false
(7) Caiff ACC bennu—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001509
true
the form in which a water discount record must be kept;
false
ar ba ffurf y mae’n rhaid cadw cofnod disgownt d*r;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001512
true
the information that must be contained in it.
false
yr wybodaeth y mae’n rhaid ei chynnwys ynddo.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001515
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001520
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 14
false
14 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001523
true
22 Calculation of taxable weight of material by WRA
false
22 Cyfrifo pwysau trethadwy deunydd gan ACC
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001526
true
(1) Where WRA calculates the taxable weight of the material in a taxable disposal, it must do so by—
false
(1) Pan fo ACC yn cyfrifo pwysau trethadwy’r deunydd mewn gwarediad trethadwy, rhaid iddo wneud hynny—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001529
true
determining the weight of the material in tonnes using any method it thinks appropriate, and
false
drwy bennu pwysau’r deunydd mewn tunelli gan ddefnyddio unrhyw ddull sy’n briodol ym marn ACC, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001532
true
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).
false
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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001535
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001538
true
(3) The result is the taxable weight of the material in the taxable disposal.
false
(3) Y canlyniad yw pwysau trethadwy’r deunydd yn y gwarediad trethadwy.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001541
true
23 Calculation of taxable weight of material by WRA:
false
23 Cyfrifo pwysau trethadwy deunydd gan ACC:
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001542
true
cases of non-compliance
false
achosion o beidio â chydymffurfio
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001545
true
(1) This section applies where WRA calculates the taxable weight of the material in a taxable disposal.
false
(1) Mae’r adran hon yn gymwys pan fo ACC yn cyfrifo pwysau trethadwy’r deunydd mewn gwarediad trethadwy.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001548
true
(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).
false
(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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001551
true
(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—
false
(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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001554
true
ignore section 22(1)(b), or
false
anwybyddu adran 22(1)(b), neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001557
true
reduce the discount to be applied under section 22(1)(b) as it thinks appropriate.
false
gostwng y disgownt sydd i’w gymhwyso o dan adran 22(1)(b) fel y bo’n briodol yn ei farn.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001560
true
(4) Where WRA is satisfied that the operator of the site at which a taxable disposal is made—
false
(4) Pan fo ACC wedi ei fodloni—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001563
true
has approval under section 21 to apply a discount in relation to the disposal, but
false
bod gan weithredwr y safle lle y gwneir gwarediad trethadwy gymeradwyaeth o dan adran 21 i gymhwyso disgownt mewn perthynas â’r gwarediad, ond
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001566
true
is in breach of a condition of the approval,
false
ei fod yn torri amod sydd ynghlwm â’r gymeradwyaeth,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001568
true
WRA may take the steps set out in subsection (5).
false
caiff ACC gymryd y camau a nodir yn is-adran (5).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001571
true
(5) WRA may—
false
(5) Caiff ACC—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001574
true
ignore section 22(1)(b), or
false
anwybyddu adran 22(1)(b), neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001577
true
reduce the discount to be applied under section 22(1)(b) as it thinks appropriate.
false
gostwng y disgownt sydd i’w gymhwyso o dan adran 22(1)(b) fel y bo’n briodol yn ei farn.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001580
true
(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).
false
(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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001583
true
(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—
false
(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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001586
true
(a) ignore section 22(1)(b), or
false
(a) anwybyddu adran 22(1)(b), neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001591
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 15
false
15 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001594
true
(b) reduce the discount to be applied under section 22(1)(b) as it thinks appropriate.
false
(b) gostwng y disgownt sydd i’w gymhwyso o dan adran 22(1)(b) fel y bo’n briodol yn ei farn.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001595
true
(8) In this section, “water discount record” has the meaning given by section 21(6).
false
(8) Yn yr adran hon, mae i “cofnod disgownt d*r” yr ystyr a roddir gan adran 21(6).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001598
true
24 Reviews and appeals relating to method for determining weight of material
false
24 Adolygiadau ac apelau sy’n ymwneud â’r dull o bennu pwysau deunydd
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001601
true
In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (g) (inserted by paragraph 62 of Schedule 23 to LTTA) insert—
false
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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001604
true
“(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;”.
false
“(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;”.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001607
true
25 Power to modify provision relating to taxable weight of material
false
25 Pŵer i addasu darpariaeth sy’n ymwneud â phwysau trethadwy deunydd
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001610
true
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).
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001613
true
CHAPTER 3
false
PENNOD 3
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001616
true
RELIEF FROM TAX
false
RHYDDHAD RHAG TRETH
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001619
true
26 Reliefs:
false
26 Rhyddhadau:
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001620
true
general
false
cyffredinol
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001623
true
This Chapter provides relief from tax for certain taxable disposals.
false
Mae’r Bennod hon yn darparu rhyddhad rhag treth ar gyfer gwarediadau trethadwy penodol.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001626
true
This Chapter applies only to disposals made at authorised landfill sites.
false
Nid yw’r Bennod hon ond yn gymwys i warediadau a wneir ar safleoedd tirlenwi awdurdodedig.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001629
true
Tax is not chargeable in respect of a taxable disposal if it is relieved from tax.
false
Nid yw’r dreth i’w chodi mewn cysylltiad â gwarediad trethadwy os yw wedi ei ryddhau rhag treth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001632
true
Relief from tax must be claimed in a tax return.
false
Rhaid hawlio rhyddhad rhag treth ar ffurflen dreth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001635
true
27 Material removed from bed of river, sea or other water
false
27 Deunydd a dynnir o wely afon, o wely’r môr neu o wely dyfroedd eraill
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001638
true
(1) A taxable disposal is relieved from tax if it is a disposal of material consisting entirely of—
false
(1) Mae gwarediad trethadwy wedi ei ryddhau rhag treth os yw’n warediad deunydd sy’n gyfan gwbl ar ffurf—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001641
true
material within subsection (2) or (3), or
false
deunydd o fewn is-adran (2) neu (3), neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001644
true
material within one of those subsections and material within subsection (4).
false
deunydd o fewn un o’r is-adrannau hynny a deunydd o fewn is-adran (4).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001647
true
(2) Material is within this subsection if it has been removed from the bed of any of the following (whether natural or artificial)—
false
(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)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001650
true
a river, canal or other watercourse, or
false
afon, camlas neu gwrs d*r arall, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001653
true
a dock, harbour or the approaches to a harbour.
false
doc, harbwr neu gyffiniau harbwr.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001656
true
(3) Material is within this subsection if—
false
(3) Mae deunydd o fewn yr is-adran hon—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001659
true
(a) it consists of naturally occurring mineral material, and
false
(a) os yw’n ddeunydd mwynol sy’n bodoli’n naturiol, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001664
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 16
false
16 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001667
true
(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.
false
(b) os yw wedi ei dynnu o wely’r môr yng nghwrs gweithrediadau a gyflawnir at ddiben cael deunyddiau megis tywod neu raean.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001670
true
(4) Material is within this subsection if—
false
(4) Mae deunydd o fewn yr is-adran hon—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001673
true
it is qualifying material,
false
os yw’n ddeunydd cymwys,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001676
true
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
false
os ychwanegwyd ef at ddeunydd o fewn is-adran (2) neu (3) at ddiben sicrhau nad yw’r deunydd hwnnw ar ffurf hylif, ac
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001679
true
the amount of material that has been added is no greater than is necessary to achieve that purpose.
false
os nad yw swm y deunydd a ychwanegwyd yn fwy na’r hyn sy’n angenrheidiol i gyflawni’r diben hwnnw.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001682
true
(5) In this section, references to material being removed are to it being removed by dredging or in any other way.
false
(5) Yn yr adran hon, mae cyfeiriadau at dynnu deunydd yn gyfeiriadau at ei dynnu drwy garthu neu mewn unrhyw fodd arall.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001685
true
28 Material resulting from mining and quarrying
false
28 Deunydd sy’n deillio o fwyngloddio a chwarela
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001688
true
(1) A taxable disposal is relieved from tax if it is a disposal of material—
false
(1) Mae gwarediad trethadwy wedi ei ryddhau rhag treth os yw’n warediad deunydd—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001691
true
all of which results from mining operations (whether deep or open-cast) or from quarrying operations,
false
sydd i gyd yn deillio o weithrediadau mwyngloddio (boed yn fwyngloddio dwfn neu’n fwyngloddio brig) neu o weithrediadau chwarela,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001694
true
all of which is naturally occurring material extracted from the earth in the course of the operations, and
false
sydd i gyd yn ddeunydd sy’n bodoli’n naturiol a echdynnwyd o’r ddaear yng nghwrs y gweithrediadau, ac
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001697
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001700
true
(2) A process is within this subsection if—
false
(2) Mae proses o fewn yr is-adran hon os yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001703
true
it is separate from the mining or quarrying operations, or
false
ar wahân i’r gweithrediadau mwyngloddio neu chwarela, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001706
true
it forms part of those operations and permanently alters the material’s chemical composition.
false
yn rhan o’r gweithrediadau hynny ac yn newid cyfansoddiad cemegol y deunydd yn barhaol.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001709
true
29 Using material in approved site restoration work
false
29 Defnyddio deunydd mewn gwaith adfer safle cymeradwy
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001712
true
(1) A taxable disposal is relieved from tax if—
false
(1) Mae gwarediad trethadwy wedi ei ryddhau rhag treth os yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001715
true
it is a disposal of material consisting entirely of qualifying material, and
false
yn warediad deunydd sy’n ddeunydd cymwys i gyd, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001718
true
it forms part of restoration work carried out in accordance with an approval given by WRA.
false
yn rhan o waith adfer a gyflawnir yn unol â chymeradwyaeth a roddir gan ACC.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001721
true
(2) WRA may approve the carrying out of restoration work at an authorised landfill site only if—
false
(2) Ni chaiff ACC gymeradwyo cyflawni gwaith adfer ar safle tirlenwi awdurdodedig onid yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001724
true
the operator of the site applies in writing to WRA for the approval,
false
gweithredwr y safle yn gwneud cais ysgrifenedig i ACC am y gymeradwyaeth,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001727
true
the application is made before the restoration work begins, and
false
y cais yn cael ei wneud cyn i’r gwaith adfer ddechrau, ac
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001730
true
WRA is satisfied that the work is required by a condition of an environmental permit or planning permission relating to the site.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001733
true
(3) An approval—
false
(3) Caiff cymeradwyaeth—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001736
true
may relate to all or part of the work described in the application for the approval;
false
ymwneud â’r holl waith a ddisgrifir yn y cais am y gymeradwyaeth neu ran ohono;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001739
true
may relate to work carried out before or after the approval is given (or both);
false
ymwneud â gwaith a gyflawnwyd cyn i’r gymeradwyaeth gael ei rhoi neu a gyflawnir ar ôl hynny (neu’r ddau);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001744
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 17
false
17 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001747
true
(c) may be unconditional or subject to conditions (for example, a condition requiring reports to WRA about the carrying out of the work).
false
(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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001750
true
30 Site restoration work:
false
30 Gwaith adfer safle:
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001751
true
procedure on application for approval
false
y weithdrefn wrth wneud cais am gymeradwyaeth
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001754
true
(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.
false
(1) Mae’r adran hon yn gymwys pan fo gweithredwr safle tirlenwi awdurdodedig wedi gwneud cais i ACC am gymeradwyaeth i gyflawni gwaith adfer.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001757
true
(2) WRA may by notice request further information from the operator for the purpose of deciding whether or on what terms to give approval.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001760
true
(3) Notice of a request for further information must—
false
(3) Rhaid i hysbysiad am gais am ragor o wybodaeth—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001763
true
be issued within the period of 30 days beginning with the day on which WRA receives the application for approval, and
false
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
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001766
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001769
true
(4) WRA must issue a notice to the operator of its decision on the application within the period of 30 days beginning—
false
(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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001772
true
(a) if WRA does not request further information, with the day on which WRA receives the application for approval, or
false
(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
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001775
true
(b) if WRA requests further information, with the earlier of—
false
(b) os yw ACC yn gwneud cais am ragor o wybodaeth, â’r cynharaf o’r canlynol—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001778
true
the day on which WRA receives the information, and
false
y diwrnod y mae ACC yn cael yr wybodaeth, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001781
true
the day on which the period for providing the information ends.
false
y diwrnod y mae’r cyfnod ar gyfer darparu’r wybodaeth yn dod i ben.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001784
true
(5) If WRA gives approval, the notice must set out the details of the approval.
false
(5) Os yw ACC yn cymeradwyo’r cais, rhaid i’r hysbysiad nodi manylion y gymeradwyaeth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001787
true
(6) WRA and the operator of an authorised landfill site may agree to extend a period of time specified by or under this section.
false
(6) Caiff ACC a gweithredwr safle tirlenwi awdurdodedig gytuno i ymestyn cyfnod a bennir gan yr adran hon neu oddi tani.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001790
true
(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).
false
(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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001793
true
31 Site restoration work:
false
31 Gwaith adfer safle:
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001794
true
variation of approval
false
amrywio cymeradwyaeth
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001797
true
This section applies where WRA has approved the carrying out of restoration work at an authorised landfill site.
false
Mae’r adran hon yn gymwys pan fo ACC wedi cymeradwyo cyflawni gwaith adfer ar safle tirlenwi awdurdodedig.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001800
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001803
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001806
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001811
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 18
false
18 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001814
true
(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.
false
(5) Nid yw amrywio cymeradwyaeth yn effeithio ar gymhwysiad adran 29 i waith adfer a gyflawnwyd yn unol â’r gymeradwyaeth cyn ei hamrywio.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001817
true
32 Refilling open-cast mines and quarries
false
32 Ail-lenwi mwyngloddiau brig a chwareli
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001820
true
(1) A taxable disposal is relieved from tax if—
false
(1) Mae gwarediad trethadwy wedi ei ryddhau rhag treth—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001823
true
it is a disposal of material consisting entirely of qualifying material,
false
os yw’n warediad deunydd sy’n ddeunydd cymwys i gyd,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001826
true
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,
false
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,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001829
true
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
false
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
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001832
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001835
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001836
true
8) (landfill tax).
false
8) (treth dirlenwi).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001839
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001842
true
33 Power to modify reliefs
false
33 Pŵer i addasu rhyddhadau
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001845
true
(1) Regulations may—
false
(1) Caiff rheoliadau—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001848
true
create an additional relief from tax,
false
creu rhyddhad ychwanegol rhag treth,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001851
true
modify an existing relief, or
false
addasu rhyddhad presennol, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001854
true
remove a relief.
false
dileu rhyddhad.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001857
true
(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).
false
(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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001860
true
(3) The regulations may amend any enactment relating to the tax.
false
(3) Caiff y rheoliadau ddiwygio unrhyw ddeddfiad sy’n ymwneud â’r dreth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001863
true
CHAPTER 4
false
PENNOD 4
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001866
true
TAX COLLECTION AND MANAGEMENT
false
CASGLU A RHEOLI’R DRETH
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001869
true
Registration
false
Cofrestru
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001873
true
34 Register of persons who carry out taxable operations
false
34 Cofrestr o bersonau sy’n cyflawni gweithrediadau trethadwy
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001876
true
(1) WRA must keep a register of persons who carry out taxable operations.
false
(1) Rhaid i ACC gadw cofrestr o bersonau sy’n cyflawni gweithrediadau trethadwy.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001881
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 19
false
19 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001884
true
A person carries out taxable operations if the person is the operator of an authorised landfill site at which taxable disposals are made.
false
Mae person yn cyflawni gweithrediadau trethadwy os yw’r person yn weithredwr safle tirlenwi awdurdodedig lle y gwneir gwarediadau trethadwy.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001887
true
A person’s entry in the register must contain the information specified in Schedule 2.
false
Rhaid i gofnod person ar y gofrestr gynnwys yr wybodaeth a bennir yn Atodlen 2.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001890
true
The register may contain any other information WRA thinks appropriate for the purposes of collecting and managing the tax.
false
Caiff y gofrestr gynnwys unrhyw wybodaeth arall y mae ACC o’r farn ei bod yn briodol at ddibenion casglu a rheoli’r dreth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001893
true
WRA may publish information contained in the register.
false
Caiff ACC gyhoeddi gwybodaeth sydd wedi ei chynnwys yn y gofrestr.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001896
true
35 Duty to be registered
false
35 Dyletswydd i fod yn gofrestredig
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001899
true
(1) A person who carries out taxable operations must be registered with WRA.
false
(1) Rhaid i berson sy’n cyflawni gweithrediadau trethadwy fod wedi ei gofrestru gydag ACC.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001902
true
(2) A person who intends to carry out taxable operations but is not registered—
false
(2) Rhaid i berson sy’n bwriadu cyflawni gweithrediadau trethadwy ond nad yw wedi ei gofrestru—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001905
true
must apply in writing to WRA to be registered, and
false
gwneud cais ysgrifenedig i ACC i gael ei gofrestru, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001908
true
must do so at least 14 days before the day on which the person begins to carry out taxable operations.
false
gwneud hynny o leiaf 14 o ddiwrnodau cyn y diwrnod y mae’r person yn dechrau cyflawni gweithrediadau trethadwy.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001911
true
(3) WRA must register the person if satisfied that the application—
false
(3) Rhaid i ACC gofrestru’r person os yw wedi ei fodloni bod y cais—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001914
true
contains the information WRA requires to register the person, and
false
yn cynnwys yr wybodaeth sy’n ofynnol gan ACC i gofrestru’r person, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001917
true
is in the form (if any) specified by WRA.
false
ar y ffurf a bennir gan ACC (os o gwbl).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001920
true
(4) WRA must issue a notice to the person of its decision on the application.
false
(4) Rhaid i ACC ddyroddi hysbysiad i’r person am ei benderfyniad ar y cais.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001923
true
(5) If WRA registers the person, the notice must set out the person’s entry in the register.
false
(5) Os yw ACC yn cofrestru’r person, rhaid i’r hysbysiad nodi cofnod y person yn y gofrestr.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001925
true
36 Changes and corrections of information
false
36 Newidiadau a chywiro gwybodaeth
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001929
true
A registered person must give WRA notice of any change of circumstances which causes the person’s entry in the register to become inaccurate.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001932
true
The notice must be given before the end of the period of 30 days beginning with the day on which the change occurs.
false
Rhaid rhoi’r hysbysiad cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y mae’r newid yn digwydd.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001935
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001938
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001941
true
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).
false
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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001944
true
If WRA corrects a person’s entry in the register, it must issue a notice to the person setting out the corrected entry.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001947
true
37 Cancellation of registration
false
37 Canslo cofrestriad
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001950
true
(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.
false
(1) Rhaid i berson cofrestredig sy’n peidio â chyflawni gweithrediadau trethadwy wneud cais ysgrifenedig i ACC i ganslo cofrestriad y person hwnnw.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001955
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 20
false
20 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001958
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001961
true
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).
false
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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001964
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001967
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001970
true
If WRA cancels a person’s registration, it must issue a notice of the cancellation to the person.
false
Os yw ACC yn canslo cofrestriad person, rhaid iddo ddyroddi hysbysiad am y canslo i’r person.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001973
true
38 Reviews and appeals relating to registration
false
38 Adolygiadau ac apelau sy’n ymwneud â chofrestru
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001976
true
In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (h) (inserted by section 24 of this Act) insert—
false
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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001979
true
“(i) a decision relating to the registration of a person for the purposes of landfill disposals tax;”.
false
“(i) penderfyniad sy’n ymwneud â chofrestru person at ddibenion treth gwarediadau tirlenwi;”.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001982
true
Accounting for tax
false
Cyfrifo treth
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001985
true
39 Duty to make tax return in respect of accounting period
false
39 Dyletswydd i ddychwelyd ffurflen dreth mewn cysylltiad â chyfnod cyfrifyddu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001988
true
(1) A person who carries out taxable operations must make a tax return to WRA in respect of each accounting period.
false
(1) Rhaid i berson sy’n cyflawni gweithrediadau trethadwy ddychwelyd ffurflen dreth i ACC mewn cysylltiad â phob cyfnod cyfrifyddu.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001991
true
(2) The tax return must contain—
false
(2) Rhaid i’r ffurflen dreth gynnwys—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001994
true
an assessment of the amount of tax chargeable on the person in respect of the accounting period (see section 41), and
false
asesiad o swm y dreth sydd i’w godi ar y person mewn cysylltiad â’r cyfnod cyfrifyddu (gweler adran 41), a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0001997
true
either—
false
naill ai—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002000
true
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
false
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
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002003
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002006
true
(3) The tax return must be made on or before the filing date for the return.
false
(3) Rhaid dychwelyd y ffurflen dreth ar ddyddiad ffeilio’r ffurflen dreth neu cyn hynny.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002009
true
(4) The filing date for the return—
false
(4) Dyddiad ffeilio’r ffurflen dreth—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002012
true
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;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002015
true
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).
false
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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002020
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 21
false
21 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002023
true
(5) The accounting periods in respect of which a person must make a tax return—
false
(5) Y cyfnodau cyfrifyddu y mae’n rhaid i berson ddychwelyd ffurflen dreth mewn perthynas â hwy—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002026
true
are the periods specified in subsections (6) and (7), unless those periods are varied under section 40;
false
yw’r cyfnodau a bennir yn is-adrannau (6) a (7), oni bai y caiff y cyfnodau hynny eu hamrywio o dan adran 40;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002029
true
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).
false
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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002032
true
(6) In the case of a person who is registered—
false
(6) Yn achos person sy’n gofrestredig—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002035
true
(a) the first accounting period is the period—
false
(a) y cyfnod cyfrifyddu cyntaf yw’r cyfnod—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002038
true
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
false
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
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002041
true
ending with a day specified in a notice issued by WRA to the person;
false
sy’n dod i ben â diwrnod a bennir mewn hysbysiad a ddyroddir gan ACC i’r person;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002044
true
(b) the subsequent accounting periods are each subsequent period of 3 months in which the person carries out taxable operations.
false
(b) y cyfnodau cyfrifyddu dilynol yw pob cyfnod dilynol o 3 mis y mae’r person yn cyflawni gweithrediadau trethadwy ynddo.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002047
true
(7) In the case of a person who is not registered—
false
(7) Yn achos person nad yw’n gofrestredig—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002050
true
(a) the first accounting period is the period—
false
(a) y cyfnod cyfrifyddu cyntaf yw’r cyfnod—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002053
true
beginning with the day on which the person begins to carry out taxable operations, and
false
sy’n dechrau â’r diwrnod y mae’r person yn dechrau cyflawni gweithrediadau trethadwy, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002056
true
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);
false
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);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002059
true
(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).
false
(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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002062
true
(8) In this section, “calendar quarter” means a period of 3 months ending with 31 March, 30 June, 30 September or 31 December.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002065
true
40 Power to vary accounting period or filing date
false
40 Pŵer i amrywio cyfnod cyfrifyddu neu ddyddiad ffeilio
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002068
true
(1) WRA may vary—
false
(1) Caiff ACC amrywio—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002071
true
the duration of an accounting period;
false
hyd cyfnod cyfrifyddu;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002074
true
the filing date for a tax return.
false
dyddiad ffeilio ffurflen dreth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002077
true
(2) A variation is made by issuing a notice to the person to whom it applies.
false
(2) Gwneir amrywiad drwy ddyroddi hysbysiad i’r person y mae’r amrywiad yn gymwys iddo.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002080
true
(3) The notice must set out the details of the variation.
false
(3) Rhaid i’r hysbysiad nodi manylion yr amrywiad.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002083
true
(4) WRA may issue a notice under this section either—
false
(4) Caiff ACC ddyroddi hysbysiad o dan yr adran hon naill ai—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002088
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 22
false
22 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002091
true
on the application of a person who carries out taxable operations or who intends to do so, or
false
ar gais person sy’n cyflawni gweithrediadau trethadwy neu sy’n bwriadu gwneud hynny, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002094
true
on its own initiative.
false
ar ei gymhelliad ei hun.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002097
true
An application for a variation must be made in writing.
false
Rhaid i gais i amrywio gael ei gyflwyno mewn ysgrifen.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002100
true
If WRA refuses an application for a variation, it must issue a notice of its decision to the person who made the application.
false
Os yw ACC yn gwrthod cais i amrywio, rhaid iddo ddyroddi hysbysiad am ei benderfyniad i’r person a wnaeth y cais.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002103
true
41 Tax chargeable in respect of accounting period
false
41 Y dreth sydd i’w chodi mewn cysylltiad â chyfnod cyfrifyddu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002106
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002109
true
(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).
false
(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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002112
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002115
true
(4) The person may vary or withdraw the notice by giving a further notice to WRA.
false
(4) Caiff y person amrywio’r hysbysiad, neu ei dynnu’n ôl, drwy roi hysbysiad pellach i ACC.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002118
true
(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—
false
(5) Caiff person sy’n cyflawni gweithrediadau trethadwy, neu sy’n bwriadu gwneud hynny, wneud cais ysgrifenedig i ACC am gymhwyso is-adran (2)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002121
true
to all taxable disposals made at an authorised landfill site at which the person carries out taxable operations, or
false
i’r holl warediadau trethadwy a wneir ar safle tirlenwi awdurdodedig y mae’r person yn cyflawni gweithrediadau trethadwy arno, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002124
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002127
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002130
true
(7) WRA may vary or withdraw the notice by issuing a further notice to the person.
false
(7) Caiff ACC amrywio’r hysbysiad, neu ei dynnu’n ôl, drwy ddyroddi hysbysiad pellach i’r person.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002133
true
(8) In this section, a “landfill invoice” means an invoice which—
false
(8) Yn yr adran hon, ystyr “anfoneb dirlenwi” yw anfoneb—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002136
true
is issued in respect of a taxable disposal, and
false
a ddyroddir mewn cysylltiad â gwarediad trethadwy, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002139
true
contains the information specified in Schedule 3.
false
sy’n cynnwys yr wybodaeth a bennir yn Atodlen 3.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002142
true
(9) Regulations may amend Schedule 3.
false
(9) Caiff rheoliadau ddiwygio Atodlen 3.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002145
true
Payment, recovery and repayment of tax
false
Talu, adennill ac ad-dalu treth
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002148
true
42 Payment of tax
false
42 Talu treth
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002151
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002156
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 23
false
23 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002159
true
(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—
false
(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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002162
true
if the amendment is made on or before the filing date for the return, on or before the filing date, or
false
os gwneir y diwygiad ar ddyddiad ffeilio’r ffurflen dreth neu cyn hynny, ar y dyddiad ffeilio neu cyn hynny, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002165
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002168
true
(3) See the following provisions of TCMA for provision about the payment of amounts of tax in other circumstances—
false
(3) Gweler y darpariaethau a ganlyn yn DCRhT am ddarpariaeth ynghylch talu symiau o dreth mewn amgylchiadau eraill—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002171
true
section 42(4A) (amount payable as a result of a correction made to a tax return by WRA);
false
adran 42(4A) (swm sy’n daladwy o ganlyniad i gywiriad a wneir i ffurflen dreth gan ACC);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002174
true
section 45(4) (amount payable as a result of an amendment made to a tax return during an enquiry);
false
adran 45(4) (swm sy’n daladwy o ganlyniad i ddiwygiad a wneir i ffurflen dreth yn ystod ymholiad);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002177
true
section 50(4) (amount payable as a result of an amendment made to a tax return on the completion of an enquiry);
false
adran 50(4) (swm sy’n daladwy o ganlyniad i ddiwygiad a wneir i ffurflen dreth ar ôl cwblhau ymholiad);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002180
true
section 52(5) (amount payable in accordance with a WRA determination); section 61(2) (amount payable in accordance with a WRA assessment).
false
adran 52(5) (swm sy’n daladwy yn unol â dyfarniad ACC); adran 61(2) (swm sy’n daladwy yn unol ag asesiad ACC).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002183
true
43 Duty to maintain landfill disposals tax summary
false
43 Dyletswydd i gadw crynodeb treth gwarediadau tirlenwi
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002186
true
(1) A person who carries out taxable operations must keep a record (a “landfill disposals tax summary”) of—
false
(1) Rhaid i berson sy’n cyflawni gweithrediadau trethadwy gadw cofnod (sef “crynodeb treth gwarediadau tirlenwi”) o—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002189
true
the amount of tax chargeable on the person, and
false
swm y dreth sydd i’w godi ar y person, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002192
true
the tax paid by the person,
false
y dreth a dalwyd gan y person,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002194
true
in respect of each accounting period.
false
mewn cysylltiad â phob cyfnod cyfrifyddu.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002197
true
(2) WRA may specify—
false
(2) Caiff ACC bennu—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002200
true
the form in which the landfill disposals tax summary must be kept, and
false
ar ba ffurf y mae’n rhaid cadw’r crynodeb treth gwarediadau tirlenwi, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002203
true
the information that must be contained in it.
false
yr wybodaeth y mae’n rhaid ei chynnwys ynddo.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002206
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002209
true
44 Postponement of recovery
false
44 Gohirio adennill
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002212
true
Section 181B of TCMA (postponement requests) (inserted by paragraph 63 of Schedule 23 to LTTA) is amended as follows.
false
Mae adran 181B o DCRhT (ceisiadau i ohirio) (a fewnosodir gan baragraff 63 o Atodlen 23 i DTTT) wedi ei diwygio fel a ganlyn.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002215
true
In subsection (3)—
false
Yn is-adran (3)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002218
true
omit the “and” after paragraph (a), and
false
hepgorer yr “a” ar ôl paragraff (a), a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002221
true
at the end of paragraph (b) insert “, and
false
ar ddiwedd paragraff (b) mewnosoder “, ac
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002226
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 24
false
24 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002229
true
(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.”
false
(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.”
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002232
true
(3) In subsection (4)—
false
(3) Yn is-adran (4)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002235
true
the words from “thinks that” to “excessive,” become paragraph (a), and
false
daw’r geiriau o “yn credu” i “yn ormodol,” yn baragraff (a), a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002238
true
after that paragraph insert “and
false
ar ôl y paragraff hwnnw mewnosoder “a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002241
true
(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,”.
false
(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,”.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002244
true
(4) In subsection (5)—
false
(4) Yn is-adran (5)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002247
true
the words from “thinks that” to “excessive” become paragraph (a), and
false
daw’r geiriau o “yn credu” i “yn ormodol,” yn baragraff (a), a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002250
true
for the words from “it may grant” to the end substitute “, or
false
yn lle’r geiriau o “caiff ganiatáu” i’r diwedd rhodder “neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002253
true
(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,
false
(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,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002256
true
WRA may grant the request in respect of such part of the amount as it thinks appropriate.”
false
caiff ACC ganiatáu’r cais mewn cysylltiad ag unrhyw ran o’r swm sy’n briodol yn ei farn.”
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002259
true
45 No requirement to discharge or repay tax unless all tax paid
false
45 Dim gofyniad i ollwng neu ad-dalu treth oni thelir yr holl dreth
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002262
true
In section 67 of TCMA (cases in which WRA need not give effect to a claim), after subsection (11) insert—
false
Yn adran 67 o DCRhT (achosion pan na fo angen i ACC roi effaith i hawliad), ar ôl is-adran (11) mewnosoder—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002265
true
“(12) Case 8 is where—
false
“(12) Achos 8 yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002268
true
the claim is made in respect of an amount of landfill disposals tax, and
false
pan wneir yr hawliad mewn cysylltiad â swm o dreth gwarediadau tirlenwi, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002271
true
an amount of landfill disposals tax that the claimant is required to pay has not been paid.”
false
pan na fo swm o dreth gwarediadau tirlenwi y mae’n ofynnol i’r hawlydd ei dalu wedi ei dalu.”
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002274
true
PART 4
false
RHAN 4
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002277
true
TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES
false
GWAREDIADAU TRETHADWY A WNEIR MEWN LLEOEDD HEBLAW SAFLEOEDD TIRLENWI AWDURDODEDIG
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002283
true
CHAPTER 1
false
PENNOD 1
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002286
true
TAX CHARGEABLE ON TAXABLE DISPOSALS 46 Calculation of tax chargeable on taxable disposal
false
Y DRETH SYDD I’W CHODI AR WAREDIADAU TRETHADWY 46 Cyfrifo’r dreth sydd i’w chodi ar warediad trethadwy
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002289
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002294
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 25
false
25 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002297
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002300
true
The taxable weight of the material is the weight of the material determined by WRA using any method it thinks appropriate.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002303
true
The unauthorised disposals rate is the rate per tonne prescribed for the purposes of subsection (2) in regulations.
false
Y gyfradd ar gyfer gwarediadau sydd heb eu hawdurdodi yw’r gyfradd y dunnell a ragnodir at ddibenion is-adran (2) mewn rheoliadau.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002306
true
Regulations under subsection (4) may prescribe different rates for different descriptions of material.
false
Caiff rheoliadau o dan is-adran (4) ragnodi cyfraddau gwahanol ar gyfer disgrifiadau gwahanol o ddeunydd.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002309
true
CHAPTER 2
false
PENNOD 2
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002312
true
PROCEDURE FOR CHARGING TAX
false
Y WEITHDREFN AR GYFER CODI’R DRETH
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002315
true
47 The charging condition
false
47 Yr amod ar gyfer codi treth
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002319
true
(1) For the purposes of this Chapter, a person meets the charging condition in respect of a taxable disposal if the person—
false
(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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002322
true
made the disposal, or
false
wedi gwneud y gwarediad, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002325
true
knowingly caused or knowingly permitted the disposal to be made.
false
wedi achosi neu ganiatáu i’r gwarediad gael ei wneud, gan wybod ei fod yn gwneud hynny.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002328
true
(2) For the purposes of subsection (1)(b)—
false
(2) At ddibenion is-adran (1)(b)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002331
true
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
false
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
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002334
true
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,
false
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,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002337
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002340
true
(3) Regulations may make further or different provision about—
false
(3) Caiff rheoliadau wneud darpariaeth bellach neu ddarpariaeth wahanol ynghylch—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002343
true
circumstances in which a person is to be treated as meeting (or not meeting) the charging condition, or
false
amgylchiadau pan fo person i’w drin fel pe bai’n bodloni (neu heb fod yn bodloni) yr amod ar gyfer codi treth, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002346
true
matters that are to be taken into account in determining whether a person meets (or does not meet) that condition.
false
materion sydd i’w hystyried wrth benderfynu a yw person yn bodloni (neu heb fod yn bodloni) yr amod hwnnw.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002349
true
(4) The regulations may amend any enactment relating to the tax.
false
(4) Caiff y rheoliadau ddiwygio unrhyw ddeddfiad sy’n ymwneud â’r dreth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002352
true
48 Power to issue preliminary notice
false
48 Pŵer i ddyroddi hysbysiad rhagarweiniol
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002355
true
(1) WRA may issue a preliminary notice to a person if it appears to WRA that—
false
(1) Caiff ACC ddyroddi hysbysiad rhagarweiniol i berson os ymddengys i ACC—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002358
true
a taxable disposal has been made at a place that is not, and does not form part of, an authorised landfill site, and
false
bod gwarediad trethadwy wedi ei wneud yn rhywle nad yw’n safle tirlenwi awdurdodedig, nac yn rhan o safle o’r fath, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002361
true
the person meets the charging condition in respect of the disposal (see section 47).
false
bod y person yn bodloni’r amod ar gyfer codi treth mewn cysylltiad â’r gwarediad (gweler adran 47).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002366
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 26
false
26 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002369
true
(2) A preliminary notice must—
false
(2) Rhaid i hysbysiad rhagarweiniol—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002372
true
identify the land where the taxable disposal appears to have been made;
false
nodi’r tir lle yr ymddengys fod y gwarediad trethadwy wedi ei wneud;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002375
true
describe the circumstances of the disposal and the nature of the material disposed of, so far as they are known to WRA;
false
disgrifio amgylchiadau’r gwarediad a natur y deunydd a waredwyd, i’r graddau y maent yn hysbys i ACC;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002378
true
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;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002381
true
explain why WRA thinks that the person to whom the notice is issued meets the charging condition in respect of the disposal;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002384
true
state the amount of the proposed charge to tax on the disposal;
false
datgan swm y dreth y bwriedir ei godi ar y gwarediad;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002387
true
explain how that amount has been calculated, including the method used by WRA to determine the taxable weight of the material disposed of.
false
esbonio sut y cyfrifwyd y swm hwnnw, gan gynnwys y dull a ddefnyddiodd ACC i bennu pwysau trethadwy’r deunydd a waredwyd.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002390
true
(3) A preliminary notice must also inform the person to whom it is issued—
false
(3) Rhaid i hysbysiad rhagarweiniol hefyd hysbysu’r person y’i dyroddir iddo—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002393
true
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,
false
y dyroddir hysbysiad o dan adran 49 ar ôl diwedd 45 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir yr hysbysiad rhagarweiniol,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002396
true
that the person may request that WRA extend that period, and
false
y caiff y person wneud cais i ACC ymestyn y cyfnod hwnnw, ac
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002399
true
that the person may make written representations to WRA at any time before a notice is issued under section 49.
false
y caiff y person gyflwyno sylwadau ysgrifenedig i ACC unrhyw bryd cyn y dyroddir hysbysiad o dan adran 49.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002402
true
(4) A single preliminary notice may relate to more than one taxable disposal or to an unascertained number of taxable disposals.
false
(4) Caiff un hysbysiad rhagarweiniol ymwneud â mwy nag un gwarediad trethadwy neu â nifer heb ei ganfod o warediadau trethadwy.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002405
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002408
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002414
true
49 Power to issue charging notice after issuing preliminary notice
false
49 Pŵer i ddyroddi hysbysiad codi treth ar ôl dyroddi hysbysiad rhagarweiniol
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002417
true
(1) This section applies where—
false
(1) Mae’r adran hon yn gymwys pan fo—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002420
true
WRA has issued a preliminary notice to a person under section 48, and
false
ACC wedi dyroddi hysbysiad rhagarweiniol i berson o dan adran 48, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002423
true
the period of 45 days beginning with the day on which the notice was issued, or any longer period agreed by WRA, has ended.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002426
true
(2) WRA must either—
false
(2) Rhaid i ACC naill ai—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002429
true
issue a charging notice to the person in respect of any of the disposals to which the preliminary notice relates, or
false
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
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002432
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002435
true
(3) WRA may issue a charging notice to a person only if satisfied that—
false
(3) Ni chaiff ACC ddyroddi hysbysiad codi treth i berson onid yw’n fodlon—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002438
true
a taxable disposal has been made at a place that is not, and does not form part of, an authorised landfill site, and
false
bod gwarediad trethadwy wedi ei wneud yn rhywle nad yw’n safle tirlenwi awdurdodedig, nac yn rhan o safle o’r fath, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002441
true
the person meets the charging condition in respect of the disposal.
false
bod y person yn bodloni’r amod ar gyfer codi treth ar y gwarediad.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002446
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 27
false
27 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002449
true
In deciding whether to issue a charging notice to a person, WRA must have regard to any written representations made by the person.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002452
true
A charging notice must—
false
Rhaid i hysbysiad codi treth—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002455
true
give details of the taxable disposal or disposals to which the notice relates;
false
rhoi manylion y gwarediad neu’r gwarediadau trethadwy y mae’r hysbysiad yn ymwneud ag ef neu â hwy;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002458
true
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;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002461
true
state the amount of the charge to tax on the disposal or disposals;
false
datgan swm y dreth sydd i’w godi ar y gwarediad neu’r gwarediadau;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002464
true
explain how that amount has been calculated, including the method used by WRA to determine the taxable weight of the material disposed of;
false
esbonio sut y cyfrifwyd y swm hwnnw, gan gynnwys y dull a ddefnyddiodd ACC i bennu pwysau trethadwy’r deunydd a waredwyd;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002467
true
inform the person of the rights to request a review and to appeal against the notice under Part 8 of TCMA.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002470
true
50 Power to issue charging notice without issuing preliminary notice
false
50 Pŵer i ddyroddi hysbysiad codi treth heb ddyroddi hysbysiad rhagarweiniol
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002473
true
(1) This section applies where WRA—
false
(1) Mae’r adran hon yn gymwys pan fo ACC—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002476
true
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
false
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
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002479
true
thinks that there is likely to be a loss of tax if it proceeds under sections 48 and 49.
false
o’r farn ei bod yn debygol y collir treth os yw’n gweithredu o dan adrannau 48 a 49.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002482
true
(2) WRA may issue a charging notice to the person without first issuing a preliminary notice.
false
(2) Caiff ACC ddyroddi hysbysiad codi treth i’r person heb ddyroddi hysbysiad rhagarweiniol yn gyntaf.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002485
true
(3) A charging notice issued under this section must include—
false
(3) Rhaid i hysbysiad codi treth a ddyroddir o dan yr adran hon gynnwys—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002488
true
the information specified in section 49(5), and
false
yr wybodaeth a bennir yn adran 49(5), a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002491
true
WRA’s reasons for issuing the notice without first issuing a preliminary notice.
false
rhesymau ACC dros ddyroddi’r hysbysiad heb ddyroddi hysbysiad rhagarweiniol yn gyntaf.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002494
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002497
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002500
true
51 Payment of tax
false
51 Talu treth
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002503
true
A person to whom a charging notice is issued must pay the amount of tax charged by the notice.
false
Rhaid i berson y dyroddir hysbysiad codi treth iddo dalu’r swm o dreth a godir gan yr hysbysiad.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002506
true
The tax must be paid before the end of the period of 30 days beginning with the day on which the notice is issued.
false
Rhaid talu’r dreth cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir yr hysbysiad.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002509
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002514
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 28
false
28 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002517
true
52 Power to make further provision
false
52 P*er i wneud darpariaeth bellach
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002520
true
(1) Regulations may make further or different provision about—
false
(1) Caiff rheoliadau wneud darpariaeth bellach neu ddarpariaeth wahanol ynghylch—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002523
true
the procedures for issuing preliminary notices and charging notices;
false
y gweithdrefnau ar gyfer dyroddi hysbysiadau rhagarweiniol a hysbysiadau codi treth;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002526
true
the payment of an amount of tax charged by a charging notice;
false
talu swm o dreth a godir gan hysbysiad codi treth;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002529
true
any other matters relating to or arising from the charging or payment of an amount of tax under this Chapter.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002532
true
(2) The regulations may amend or apply (with or without modifications) any enactment relating to the tax.
false
(2) Caiff y rheoliadau ddiwygio neu gymhwyso (gydag addasiadau neu hebddynt) unrhyw ddeddfiad sy’n ymwneud â’r dreth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002535
true
53 Late payment interest
false
53 Llog taliadau hwyr
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002538
true
Section 157 of TCMA (late payment interest on devolved taxes) (substituted by paragraph 58 of Schedule 23 to LTTA) is amended as follows.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002541
true
After subsection (1) insert—
false
Ar ôl is-adran (1) mewnosoder—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002544
true
“(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.”
false
“(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.”
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002547
true
In subsection (3), after paragraph (b) insert—
false
Yn is-adran (3), ar ôl paragraff (b) mewnosoder—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002550
true
“(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.”
false
“(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.”
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002553
true
PART 5
false
RHAN 5
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002556
true
SUPPLEMENTARY PROVISION
false
DARPARIAETH ATODOL
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002559
true
CHAPTER 1
false
PENNOD 1
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002562
true
TAX CREDITS
false
CREDYDAU TRETH
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002566
true
54 Power to make provision for tax credits
false
54 P*er i wneud darpariaeth ar gyfer credydau treth
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002569
true
Regulations may make provision for circumstances in which a person is to be entitled to a tax credit in respect of the tax.
false
Caiff rheoliadau wneud darpariaeth ar gyfer amgylchiadau pan fo person i fod â hawlogaeth i gredyd treth mewn cysylltiad â’r dreth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002572
true
The regulations may (among other things) make provision—
false
Caiff y rheoliadau wneud darpariaeth (ymysg pethau eraill)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002575
true
about conditions to which entitlement to a credit is to be subject;
false
ynghylch amodau y mae hawlogaeth i gredyd i fod yn ddarostyngedig iddynt;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002578
true
about the amount of a credit;
false
ynghylch swm credyd;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002581
true
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);
false
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);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002584
true
about the procedure for claiming a credit (for example, provision about information to be provided by a claimant in support of a claim);
false
ynghylch y weithdrefn ar gyfer hawlio credyd (er enghraifft, darpariaeth ynghylch gwybodaeth sydd i’w darparu gan hawlydd i ategu hawliad);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002589
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 29
false
29 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002592
true
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);
false
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);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002595
true
about circumstances in which WRA may withhold a credit;
false
ynghylch amgylchiadau y caiff ACC atal credyd oddi tanynt;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002598
true
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;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002601
true
about duties to keep and preserve records;
false
ynghylch dyletswyddau i gadw cofnodion a’u storio’n ddiogel;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002604
true
for penalties in respect of failures to comply with requirements imposed by or under the regulations;
false
ar gyfer cosbau mewn cysylltiad ag achosion o fethu â chydymffurfio â gofynion a osodir gan y rheoliadau neu oddi tanynt;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002607
true
about reviews and appeals.
false
ynghylch adolygiadau ac apelau.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002610
true
(3) The regulations may amend or apply (with or without modifications) any enactment relating to the tax.
false
(3) Caiff y rheoliadau ddiwygio neu gymhwyso (gydag addasiadau neu hebddynt) unrhyw ddeddfiad sy’n ymwneud â’r dreth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002613
true
CHAPTER 2
false
PENNOD 2
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002616
true
NON-DISPOSAL AREAS
false
MANNAU NAD YDYNT AT DDIBENION GWAREDU
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002619
true
55 Designation of non-disposal area
false
55 Dynodi man nad yw at ddibenion gwaredu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002622
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002625
true
(2) A notice designating a non-disposal area must specify—
false
(2) Rhaid i hysbysiad sy’n dynodi man nad yw at ddibenion gwaredu bennu—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002628
true
the authorised landfill site to which it relates,
false
y safle tirlenwi awdurdodedig y mae’n ymwneud ag ef,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002631
true
the boundaries of the area that it designates, and
false
ffiniau’r man a ddynodir ganddo, ac
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002634
true
the date on which the designation of the area takes effect.
false
y dyddiad y mae dynodiad y man yn cael effaith.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002637
true
(3) The notice—
false
(3) Mewn perthynas â’r hysbysiad—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002640
true
must specify the descriptions of material that must be deposited in the non-disposal area,
false
rhaid iddo bennu’r disgrifiadau o ddeunydd y mae’n rhaid ei ddodi yn y man nad yw at ddibenion gwaredu,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002643
true
may specify descriptions of material that must not be deposited in the area,
false
caiff bennu disgrifiadau o ddeunydd na chaniateir ei ddodi yn y man hwnnw,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002646
true
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,
false
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,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002649
true
may specify a maximum amount of material that may be kept in the area,
false
caiff bennu uchafswm y deunydd y caniateir ei gadw yn y man,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002652
true
must specify the landfill site activities that may be carried out in the area, and
false
rhaid iddo bennu’r gweithgarwch safle tirlenwi y caniateir ei gyflawni yn y man, ac
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002655
true
must specify the maximum period for which material may be kept in the area.
false
rhaid iddo bennu’r cyfnod hwyaf y caniateir cadw deunydd yn y man.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002658
true
(4) The provision made by the notice under subsection (3) may include— (a) provision that is subject to conditions or exceptions, and
false
(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
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002663
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 30
false
30 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002666
true
(b) different provision for different cases (including different descriptions of material).
false
(b) darpariaeth wahanol ar gyfer achosion gwahanol (gan gynnwys disgrifiadau gwahanol o ddeunydd).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002669
true
(5) WRA may vary or cancel a designation under this section by issuing a further notice to the operator of the site.
false
(5) Caiff ACC amrywio neu ganslo dynodiad o dan yr adran hon drwy ddyroddi hysbysiad pellach i weithredwr y safle.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002672
true
(6) A notice varying or cancelling a designation—
false
(6) Mewn perthynas â hysbysiad sy’n amrywio neu’n canslo dynodiad—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002675
true
must set out the details of the variation or cancellation,
false
rhaid iddo nodi manylion yr amrywio neu’r canslo,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002678
true
must specify the date on which it takes effect, and
false
rhaid iddo bennu’r dyddiad y mae’n cael effaith, ac
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002681
true
may specify steps that the operator is required or permitted to take in connection with the variation or cancellation.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002684
true
(7) WRA may make, vary or cancel a designation under this section—
false
(7) Caiff ACC wneud, amrywio neu ganslo dynodiad o dan yr adran hon—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002687
true
on the application of the operator of the authorised landfill site to which the designation relates, or
false
ar gais gweithredwr y safle tirlenwi awdurdodedig y mae’r dynodiad yn ymwneud ag ef, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002690
true
on its own initiative.
false
ar ei gymhelliad ei hun.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002693
true
(8) An application for a designation, variation or cancellation must be made in writing.
false
(8) Rhaid i gais i ddynodi, i amrywio neu i ganslo gael ei gyflwyno mewn ysgrifen.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002696
true
(9) If WRA refuses an application, it must issue a notice of its decision to the operator of the authorised landfill site.
false
(9) Os yw ACC yn gwrthod cais, rhaid iddo ddyroddi hysbysiad am ei benderfyniad i weithredwr y safle tirlenwi awdurdodedig.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002699
true
(10) Regulations may amend this section to make further or different provision about the contents of a notice issued under this section.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002702
true
56 Duties of operator in relation to non-disposal area
false
56 Dyletswyddau gweithredwr mewn perthynas â man nad yw at ddibenion gwaredu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002705
true
(1) Where—
false
(1) Pan fo—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002708
true
a notice is in force designating a part of an authorised landfill site as a non-disposal area, and
false
hysbysiad mewn grym sy’n dynodi rhan o safle tirlenwi awdurdodedig yn fan nad yw at ddibenion gwaredu, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002711
true
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,
false
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,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002714
true
the operator of the site must ensure that the material is dealt with in accordance with the provisions of the notice.
false
rhaid i weithredwr y safle sicrhau yr ymdrinnir â’r deunydd yn unol â darpariaethau’r hysbysiad.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002717
true
(2) Subsection (1) ceases to apply in relation to material if a taxable disposal of the material is made outside the non-disposal area.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002720
true
(3) Subsection (1) does not apply in relation to material if—
false
(3) Nid yw is-adran (1) yn gymwys mewn perthynas â deunydd—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002723
true
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
false
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
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002726
true
the material is in transit between places outside the site and is going to be removed from the site immediately.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002729
true
(4) Nor does that subsection apply if—
false
(4) Nid yw’r is-adran honno yn gymwys ychwaith—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002732
true
(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
false
(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
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002737
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 31
false
31 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002740
true
(b) the material is dealt with in accordance with the agreement.
false
(b) os ymdrinnir â’r deunydd yn unol â’r cytundeb.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002743
true
(5) An agreement given by WRA under subsection (4)(a)—
false
(5) Mewn perthynas â chytundeb a roddir gan ACC o dan is-adran (4)(a)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002746
true
may be unconditional or subject to conditions;
false
caiff fod yn ddiamod neu’n ddarostyngedig i amodau;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002749
true
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;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002752
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002755
true
(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).
false
(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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002758
true
(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).
false
(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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002761
true
57 Duties to keep and preserve records
false
57 Dyletswyddau i gadw cofnodion a’u storio’n ddiogel
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002764
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002767
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002770
true
(3) WRA may specify—
false
(3) Caiff ACC bennu—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002773
true
the form in which the records must be kept, and
false
ar ba ffurf y mae’n rhaid cadw’r cofnodion, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002776
true
the information that must be contained in them.
false
yr wybodaeth y mae’n rhaid ei chynnwys ynddynt.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002779
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002782
true
(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).
false
(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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002785
true
(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).
false
(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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002790
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 32
false
32 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002793
true
58 Reviews and appeals relating to designation of non-disposal areas
false
58 Adolygiadau ac apelau sy’n ymwneud â dynodi mannau nad ydynt at ddibenion gwaredu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002796
true
In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (i) (inserted by section 38 of this Act) insert—
false
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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002799
true
“(j) a decision relating to the designation of a non-disposal area for the purposes of landfill disposals tax;”.
false
“(j) penderfyniad sy’n ymwneud â dynodi man nad yw at ddibenion gwaredu at ddibenion treth gwarediadau tirlenwi;”.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002802
true
CHAPTER 3
false
PENNOD 3
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002805
true
INVESTIGATION AND INFORMATION
false
YMCHWILIO A GWYBODAETH
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002808
true
59 Powers of inspection
false
59 Pwerau archwilio
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002811
true
(1) After section 103 of TCMA (power of WRA to inspect business premises) insert— “103A Further power to inspect business premises:
false
(1) Ar ôl adran 103 o DCRhT (pŵer ACC i archwilio mangre busnes) mewnosoder— “103A Pŵer pellach i archwilio mangre busnes:
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002812
true
landfill disposals tax
false
treth gwarediadau tirlenwi
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002816
true
(1) If WRA has grounds for believing that the following conditions are met, WRA may enter a person’s business premises and inspect—
false
(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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002819
true
the premises;
false
y fangre;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002822
true
business assets that are on the premises;
false
asedau busnes sydd yn y fangre;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002825
true
relevant business documents that are on the premises (but see section 110).
false
dogfennau busnes perthnasol sydd yn y fangre (ond gweler adran 110).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002828
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002831
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002834
true
(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).
false
(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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002837
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002840
true
(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—
false
(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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002843
true
(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
false
(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
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002848
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 33
false
33 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002851
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002854
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002857
true
In this section—
false
Yn yr adran hon—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002860
true
references to a disposal of material include the carrying out of a specified landfill site activity in relation to material;
false
mae cyfeiriadau at warediad deunydd yn cynnwys cyflawni gweithgarwch safle tirlenwi penodedig mewn perthynas â deunydd;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002863
true
“material”, “specified landfill site activity” and “taxable disposal” have the same meanings as in LDTA.
false
mae i “deunydd”, “gweithgarwch safle tirlenwi penodedig” a “gwarediad trethadwy” yr un ystyr ag a roddir iddynt yn DTGT.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002866
true
103B Further power to inspect premises:
false
103B Pŵer pellach i archwilio mangre:
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002867
true
taxable disposals made at places
false
gwarediadau trethadwy a wneir
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002870
true
other than authorised landfill sites
false
yn rhywle ac eithrio safleoedd tirlenwi awdurdodedig
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002873
true
(1) This section applies if WRA has grounds for believing—
false
(1) Mae’r adran hon yn gymwys os oes gan ACC sail dros gredu—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002876
true
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
false
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
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002879
true
that the inspection of premises within subsection (3) is required for one or more of the purposes listed in subsection (4).
false
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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002882
true
(2) WRA may enter the premises and inspect—
false
(2) Caiff ACC fynd i’r fangre ac archwilio—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002885
true
the premises, and
false
y fangre, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002888
true
anything on the premises (including documents).
false
unrhyw beth sydd yn y fangre (gan gynnwys dogfennau).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002891
true
(3) Premises are within this subsection if WRA has reason to believe that—
false
(3) Mae mangre o fewn yr is-adran hon os oes gan ACC reswm i gredu—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002894
true
the disposal was made at them, or
false
y gwnaed y gwarediad ynddi, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002897
true
the occupier of the premises meets, or may meet, the charging condition in respect of the disposal.
false
bod meddiannydd y fangre yn bodloni, neu y gallai fodloni, yr amod ar gyfer codi treth mewn cysylltiad â’r gwarediad.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002900
true
(4) The purposes are—
false
(4) Y dibenion yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002903
true
determining whether the disposal was made at the premises;
false
penderfynu a wnaed y gwarediad yn y fangre;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002906
true
identifying the nature or origin of the material disposed of;
false
canfod natur neu darddiad y deunydd a waredwyd;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002909
true
identifying the date on which the disposal was made;
false
canfod ar ba ddyddiad y gwnaed y gwarediad;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002912
true
determining whether the disposal is a taxable disposal;
false
penderfynu a yw’r gwarediad yn warediad trethadwy;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002915
true
determining the weight of the material disposed of;
false
pennu pwysau’r deunydd a waredwyd;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002918
true
determining the amount of any proposed charge to tax under LDTA on the disposal;
false
pennu swm unrhyw dreth arfaethedig sydd i’w godi ar y gwarediad o dan DTGT;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002923
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 34
false
34 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002926
true
(g) identifying a person who meets, or may meet, the charging condition in respect of the disposal.
false
(g) canfod person sy’n bodloni, neu a allai fodloni, yr amod ar gyfer codi treth mewn cysylltiad â’r gwarediad.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002929
true
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).
false
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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002932
true
In this section—
false
Yn yr adran hon—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002935
true
“authorised landfill site”, “material” and “taxable disposal” have the same meanings as in LDTA;
false
mae i “safle tirlenwi awdurdodedig”, “deunydd” a “gwarediad trethadwy” yr un ystyron ag a roddir iddynt yn DTGT;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002938
true
references to a person meeting the charging condition have the same meaning as in Chapter 2 of Part 4 of LDTA.”
false
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.”
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002941
true
(2) In section 103 of TCMA, after subsection (7) insert—
false
(2) Yn adran 103 o DCRhT, ar ôl is-adran (7) mewnosoder—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002944
true
“(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.”
false
“(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.”
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002947
true
60 Disclosure of information to WRA
false
60 Datgelu gwybodaeth i ACC
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002950
true
(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.
false
(1) Caiff person o fewn is-adran (2) ddatgelu gwybodaeth i ACC at ddiben cynorthwyo ACC i gasglu a rheoli’r dreth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002953
true
(2) The persons are—
false
(2) Y personau yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002956
true
a county council or county borough council in Wales;
false
cyngor sir neu gyngor bwrdeistref sirol yng Nghymru;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002959
true
the Natural Resources Body for Wales.
false
Corff Adnoddau Naturiol Cymru.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002962
true
(3) A disclosure under this section does not breach—
false
(3) Nid yw datgeliad o dan yr adran hon yn torri—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002965
true
any obligation of confidence owed by the person making the disclosure, or
false
unrhyw rwymedigaeth gyfrinachedd sy’n ddyledus gan y person sy’n gwneud y datgeliad, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002968
true
any other restriction on the disclosure of information (however imposed).
false
unrhyw gyfyngiad arall ar ddatgelu gwybodaeth (sut bynnag y caiff ei osod).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002971
true
(4) But nothing in this section authorises a disclosure which—
false
(4) Ond nid oes dim yn yr adran hon yn awdurdodi datgeliad—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002974
true
contravenes the Data Protection Act 1998 (c.
false
sy’n torri Deddf Diogelu Data 1998 (p.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002975
true
29), or
false
29), neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002978
true
is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016 (c.
false
a waherddir gan unrhyw un neu ragor o Rannau 1 i 7 neu Bennod 1 o Ran 9 o Ddeddf Pwerau Ymchwilio 2016 (p.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002979
true
25).
false
25).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002982
true
(5) Until the repeal of Part 1 of the Regulation of Investigatory Powers Act 2000 (c.
false
(5) Hyd nes y bydd diddymiad Rhan 1 o Ddeddf Rheoleiddio Pwerau Ymchwilio 2000 (p.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002983
true
23) by paragraphs 45 and 54 of Schedule 10 to the Investigatory Powers Act 2016 (c.
false
23) gan baragraffau 45 a 54 o Atodlen 10 i Ddeddf Pwerau Ymchwilio 2016 (p.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002984
true
25) is fully in force, subsection (4)(b) has effect as if it included a reference to that Part.
false
25) mewn grym yn llwyr, mae is-adran (4)(b) yn cael effaith fel pe bai’n cynnwys cyfeiriad at y Rhan honno.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002987
true
(6) Nothing in this section affects any power of any person to disclose information that exists apart from this section.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002990
true
(7) Regulations may amend subsection (2) to add, modify or remove a reference to a person or to a description of persons.
false
(7) Caiff rheoliadau ddiwygio is-adran (2) er mwyn ychwanegu, diwygio neu ddileu cyfeiriad at berson neu at ddisgrifiad o bersonau.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002995
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 35
false
35 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0002998
true
CHAPTER 4
false
PENNOD 4
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003001
true
PENALTIES UNDER THIS ACT
false
COSBAU O DAN Y DDEDDF HON
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003004
true
Penalties relating to calculation of taxable weight of material
false
Cosbau sy’n ymwneud â chyfrifo pwysau trethadwy deunydd
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003007
true
61 Penalty for failure to determine weight properly
false
61 Cosb am fethu â phennu pwysau yn briodol
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003010
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003013
true
62 Penalty for applying water discount incorrectly
false
62 Cosb am gymhwyso’r disgownt dŵr yn anghywir
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003016
true
Where the operator of an authorised landfill site, in calculating the taxable weight of the material in a taxable disposal—
false
Pan fo gweithredwr safle tirlenwi awdurdodedig, wrth gyfrifo pwysau trethadwy’r deunydd mewn gwarediad trethadwy—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003019
true
applies a discount without having approval under section 21 to do so, or
false
yn cymhwyso disgownt heb fod â chymeradwyaeth o dan adran 21 i wneud hynny, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003022
true
applies a discount which is greater than the discount approved under section 21,
false
yn cymhwyso disgownt sy’n fwy na’r disgownt a gymeradwywyd o dan adran 21,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003025
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003028
true
63 Assessment of penalties under sections 61 and 62
false
63 Asesu cosbau o dan adrannau 61 a 62
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003031
true
(1) Where the operator of an authorised landfill site becomes liable to a penalty under section 61 or 62, WRA must—
false
(1) Pan ddaw gweithredwr safle tirlenwi awdurdodedig yn agored i gosb o dan adran 61 neu 62, rhaid i ACC—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003034
true
assess the penalty, and
false
asesu’r gosb, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003037
true
issue a notice to the person of the penalty assessed.
false
dyroddi hysbysiad i’r person am y gosb a aseswyd.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003040
true
(2) An assessment of a penalty under section 61 or 62 may be combined with an assessment to tax.
false
(2) Caniateir cyfuno asesiad o gosb o dan adran 61 neu 62 gydag asesiad treth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003043
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003046
true
Penalties relating to registration
false
Cosbau sy’n ymwneud â chofrestru
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003049
true
64 Penalties for carrying out taxable operations without being registered
false
64 Cosbau am gyflawni gweithrediadau trethadwy heb fod yn gofrestredig
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003052
true
A person who carries out taxable operations in breach of section 35(1) (duty to be registered) is liable to a penalty of £300.
false
Mae person sy’n cyflawni gweithrediadau trethadwy yn groes i adran 35(1) (dyletswydd i fod yn gofrestredig) yn agored i gosb o £300.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003055
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003058
true
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.
false
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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003061
true
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—
false
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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003066
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 36
false
36 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003069
true
a review for which a notice of the conclusions has not yet been issued, or
false
adolygiad nad yw hysbysiad am ei gasgliadau wedi ei ddyroddi hyd yma, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003072
true
an appeal which has not yet been finally determined or withdrawn.
false
apêl nad yw wedi ei dyfarnu’n derfynol neu ei thynnu’n ôl hyd yma.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003075
true
65 Reasonable excuse for non-compliance
false
65 Esgus rhesymol dros beidio â chydymffurfio
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003078
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003081
true
For the purposes of this section—
false
At ddibenion yr adran hon—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003084
true
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;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003087
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003090
true
66 Penalty for failure to comply with other requirements relating to registration
false
66 Cosb am fethu â chydymffurfio â gofynion eraill sy’n ymwneud â chofrestru
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003093
true
(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—
false
(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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003096
true
section 35(2) (application to be registered);
false
adran 35(2) (cais cofrestru);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003099
true
section 36(1) to (4) (notice of change or inaccuracy);
false
adran 36(1) i (4) (hysbysiad am newid neu anghywirdeb);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003102
true
section 37(1) or (2) (application for cancellation of registration).
false
adran 37(1) neu (2) (cais i ganslo cofrestriad).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003105
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003108
true
67 Assessment of penalties under sections 64 and 66
false
67 Asesu cosbau o dan adrannau 64 a 66
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003111
true
(1) Where a person becomes liable to a penalty under section 64 or 66, WRA must—
false
(1) Pan ddaw person yn agored i gosb o dan adran 64 neu 66, rhaid i ACC—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003114
true
assess the penalty, and
false
asesu’r gosb, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003117
true
issue a notice to the person of the penalty assessed.
false
dyroddi hysbysiad i’r person am y gosb a aseswyd.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003120
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003123
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003126
true
Penalties relating to non-disposal areas
false
Cosbau sy’n ymwneud â mannau nad ydynt at ddibenion gwaredu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003129
true
68 Penalties relating to non-disposal areas
false
68 Cosbau sy’n ymwneud â mannau nad ydynt at ddibenion gwaredu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003132
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003137
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 37
false
37 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003140
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003143
true
69 Assessment of penalties under section 68
false
69 Asesu cosbau o dan adran 68
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003146
true
(1) Where a person becomes liable to a penalty under section 68, WRA must—
false
(1) Pan ddaw person yn agored i gosb o dan adran 68, rhaid i ACC—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003149
true
assess the penalty, and
false
asesu’r gosb, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003152
true
issue a notice to the person of the penalty assessed.
false
dyroddi hysbysiad i’r person am y gosb a asesir.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003155
true
(2) An assessment of a penalty under section 68 may be combined with an assessment to tax.
false
(2) Caniateir cyfuno asesiad o gosb o dan adran 68 gydag asesiad treth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003158
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003161
true
General
false
Cyffredinol
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003164
true
70 Payment of penalties
false
70 Talu cosbau
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003167
true
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)).
false
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)).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003170
true
71 Double jeopardy
false
71 Gwahardd cosbi ddwywaith
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003173
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003176
true
72 Liability of personal representatives
false
72 Atebolrwydd cynrychiolwyr personol
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003179
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003182
true
(2) A penalty assessed in accordance with subsection (1) is to be paid out of P’s estate.
false
(2) Mae cosb a asesir yn unol ag is-adran (1) i’w thalu o ystad P.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003185
true
73 Power to make regulations about penalties
false
73 Pŵer i wneud rheoliadau ynghylch cosbau
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003188
true
(1) Regulations may make further or different provision about—
false
(1) Caiff rheoliadau wneud darpariaeth bellach neu ddarpariaeth wahanol ynghylch—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003191
true
the amounts of penalties under this Chapter, and
false
symiau cosbau o dan y Bennod hon, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003194
true
the procedure for assessing penalties under this Chapter.
false
y weithdrefn ar gyfer asesu cosbau o dan y Bennod hon.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003197
true
(2) The regulations may amend this Act.
false
(2) Caiff y rheoliadau ddiwygio’r Ddeddf hon.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003200
true
CHAPTER 5
false
PENNOD 5
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003203
true
ADDITIONAL PENALTIES UNDER THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
false
COSBAU YCHWANEGOL O DAN DDEDDF CASGLU A RHEOLI TRETHI (CYMRU) 2016
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003209
true
74 Penalties for multiple failures to make tax returns
false
74 Cosbau am fethiannau lluosog i ddychwelyd ffurflenni treth
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003212
true
After section 118 of TCMA (penalty for failure to make tax return on or before filing date) insert—
false
Ar ôl adran 118 o DCRhT (cosb am fethu â dychwelyd ffurflen dreth ar y dyddiad ffeilio neu cyn hynny) mewnosoder—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003217
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 38
false
38 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003220
true
“118A Penalties for multiple failures to make tax returns in respect of landfill disposals tax
false
“118A Cosbau am fethiannau lluosog i ddychwelyd ffurflenni treth mewn cysylltiad â threth gwarediadau tirlenwi
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003223
true
(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—
false
(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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003226
true
begins with the day after the filing date for the tax return, and
false
yn dechrau â’r diwrnod ar ôl dyddiad ffeilio’r ffurflen dreth, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003229
true
ends 12 months later, unless extended under subsection (2)(b).
false
yn dod i ben 12 mis yn ddiweddarach, oni chaiff ei ymestyn o dan is-adran (2)(b).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003232
true
(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—
false
(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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003235
true
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
false
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
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003238
true
the penalty period is extended so that it ends 12 months after the filing date for tax return B.
false
caiff y cyfnod cosbi ei ymestyn fel ei fod yn dod i ben 12 mis ar ôl dyddiad ffeilio ffurflen dreth B.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003241
true
(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—
false
(3) Pennir swm y gosb y mae person yn agored iddo o dan yr adran hon drwy gyfeirio at nifer y ffurflenni treth—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003244
true
has been required to make under section 39 of LDTA during the penalty period, but
false
yr oedd yn ofynnol i’r person eu dychwelyd o dan adran 39 o DTGT yn ystod y cyfnod cosbi, ond
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003247
true
has failed to make on or before the filing dates for those returns.
false
y mae’r person wedi methu â’u dychwelyd ar ddyddiadau ffeilio’r ffurflenni treth hynny neu cyn hynny.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003250
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003253
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003256
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003259
true
(7) A penalty period may be extended more than once under subsection (2)(b).”
false
(7) Caniateir ymestyn cyfnod cosbi fwy nag unwaith o dan is-adran (2)(b).”
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003262
true
75 Penalty for failure to pay tax on time
false
75 Cosb am fethu â thalu treth mewn pryd
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003265
true
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—
false
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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003268
true
“(2) The penalty—
false
“(2) Y gosb—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003271
true
(a) in respect of an amount of land transaction tax, is 5% of the amount of unpaid tax;
false
(a) mewn cysylltiad â swm o dreth trafodiadau tir, yw 5% o swm y dreth nas talwyd;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003276
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 39
false
39 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003279
true
(b) in respect of an amount of landfill disposals tax, is 1% of the amount of unpaid tax.”
false
(b) mewn cysylltiad â swm o dreth gwarediadau tirlenwi, yw 1% o swm y dreth nas talwyd.”
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003282
true
76 Penalties for multiple failures to pay tax on time
false
76 Cosbau am fethiannau lluosog i dalu treth mewn pryd
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003285
true
After section 122 of TCMA (penalty for failure to pay tax on time) (substituted by paragraph 42 of Schedule 23 to LTTA) insert—
false
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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003288
true
“122ZA Penalty for multiple failures to pay landfill disposals tax on time
false
“122ZA Cosb am fethiannau lluosog i dalu treth gwarediadau tirlenwi mewn pryd
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003291
true
(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—
false
(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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003297
true
begins with the day after the penalty date, and
false
yn dechrau â’r diwrnod ar ôl y dyddiad cosbi, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003300
true
ends 12 months later, unless extended under subsection (2)(b).
false
yn dod i ben 12 mis yn ddiweddarach, oni chaiff ei ymestyn o dan is-adran (2)(b).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003303
true
(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—
false
(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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003306
true
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
false
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
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003309
true
the penalty period is extended so that it ends 12 months after the penalty date for amount B.
false
caiff y cyfnod cosbi ei ymestyn fel ei fod yn dod i ben 12 mis ar ôl y dyddiad cosbi ar gyfer swm B.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003312
true
(3) The amount of the penalty to which a person is liable under this section is determined by reference to—
false
(3) Pennir swm y gosb y mae person yn agored iddo o dan yr adran hon drwy gyfeirio at—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003315
true
amount B, and
false
swm B, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003318
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003321
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003324
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003327
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003330
true
(7) A penalty period may be extended more than once under subsection (2)(b).”
false
(7) Caniateir ymestyn cyfnod cosbi fwy nag unwaith o dan is-adran (2)(b).”
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003335
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 40
false
40 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003338
true
CHAPTER 6
false
PENNOD 6
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003341
true
SPECIAL CASES
false
ACHOSION ARBENNIG
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003345
true
Corporate groups
false
Grwpiau corfforaethol
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003348
true
77 Designation of group of companies
false
77 Dynodi gr*p o gwmnïau
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003351
true
(1) WRA may designate two or more bodies corporate as a group for the purposes of the tax.
false
(1) Caiff ACC ddynodi dau gorff corfforaethol neu ragor yn gr*p at ddibenion y dreth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003354
true
(2) A designation is made by issuing a notice to each member of the group.
false
(2) Gwneir dynodiad drwy ddyroddi hysbysiad i bob aelod o’r gr*p.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003357
true
(3) The notice must specify—
false
(3) Rhaid i’r hysbysiad bennu—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003360
true
the bodies corporate that are members of the group;
false
y cyrff corfforaethol sy’n aelodau o’r gr*p;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003363
true
the member of the group that is the representative member;
false
pa aelod o’r gr*p yw’r aelod cynrychiadol;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003366
true
the date on which the designation takes effect.
false
y dyddiad y mae’r dynodiad yn cael effaith.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003369
true
(4) The effects of designating a group are that—
false
(4) Effeithiau dynodi gr*p yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003372
true
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;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003375
true
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;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003378
true
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—
false
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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003381
true
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
false
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
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003384
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003387
true
(5) WRA may designate a group of bodies corporate only on the application of one or more of those bodies.
false
(5) Ni chaiff ACC ond dynodi gr*p o gyrff corfforaethol ar gais un neu ragor o’r cyrff hynny.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003390
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003393
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003396
true
(8) In this section, “relevant amount” means—
false
(8) Yn yr adran hon, ystyr “swm perthnasol” yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003399
true
an amount of tax;
false
swm o dreth;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003402
true
a penalty under an enactment relating to the tax;
false
cosb o dan ddeddfiad sy’n ymwneud â’r dreth;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003405
true
interest on an amount within paragraph (a) or (b).
false
llog ar swm o fewn paragraff (a) neu (b).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003408
true
78 Conditions for designation as member of group
false
78 Amodau ar gyfer dynodi yn aelod o gr*p
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003411
true
(1) A body corporate may be designated as a member of a group only if—
false
(1) Ni chaniateir dynodi corff corfforaethol yn aelod o grŵp onid yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003416
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 41
false
41 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003419
true
it carries out taxable operations or intends to do so, and
false
yn cyflawni gweithrediadau trethadwy neu’n bwriadu gwneud hynny, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003422
true
it is under the same control as every other member of the group.
false
o dan yr un rheolaeth â phob aelod arall o’r gr*p.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003425
true
(2) Two or more bodies corporate are under the same control if—
false
(2) Mae dau gorff corfforaethol neu ragor o dan yr un rheolaeth os yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003428
true
one of them controls all of the others,
false
un ohonynt yn rheoli’r lleill i gyd,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003431
true
one body corporate or individual controls all of them, or
false
un corff corfforaethol neu unigolyn yn eu rheoli hwy i gyd, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003434
true
two or more individuals carrying on business in partnership control all of them.
false
dau unigolyn neu ragor sy’n rhedeg busnes mewn partneriaeth yn eu rheoli hwy i gyd.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003437
true
(3) For the purposes of subsection (2)—
false
(3) At ddibenion is-adran (2)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003440
true
(a) one body corporate (“A”) controls another body corporate (“B”) if—
false
(a) mae un corff corfforaethol (“A”) yn rheoli corff corfforaethol arall (“B”) os yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003443
true
A is empowered by or under an enactment to control B’s activities, or
false
y p*er i reoli gweithgareddau B yn cael ei roi i A gan neu o dan ddeddfiad, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003446
true
A is B’s holding company;
false
A yn gwmni daliannol i B;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003449
true
(b) an individual or individuals control a body corporate if they would, if they were a company, be the body’s holding company.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003452
true
(4) In subsection (3), “holding company” has the meaning given by section 1159 of, and Schedule 6 to, the Companies Act 2006 (c.
false
(4) Yn is-adran (3), mae i “cwmni daliannol” yr ystyr a roddir i “holding company” gan adran 1159 o Ddeddf Cwmnïau 2006 (p.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003453
true
46).
false
46), ac Atodlen 6 iddi.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003456
true
79 Variation or cancellation of designation
false
79 Amrywio neu ganslo dynodiad
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003459
true
(1) Where two or more bodies corporate have been designated as a group, WRA may—
false
(1) Pan fo dau gorff corfforaethol neu ragor wedi eu dynodi’n gr*p, caiff ACC—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003462
true
(a) vary the designation of the group by—
false
(a) amrywio dynodiad y gr*p drwy—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003465
true
adding or removing a member;
false
ychwanegu aelod neu dynnu aelod ymaith;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003468
true
changing the representative member;
false
newid yr aelod cynrychiadol;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003471
true
(b) cancel the designation of the group.
false
(b) canslo dynodiad y gr*p.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003474
true
(2) But WRA must—
false
(2) Ond rhaid i ACC—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003477
true
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);
false
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);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003480
true
cancel the designation of the group if it is satisfied that the group does not have two or more members that meet those conditions.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003483
true
(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).
false
(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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003486
true
(4) The notice must—
false
(4) Rhaid i’r hysbysiad—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003489
true
set out the details of the variation or cancellation, and
false
nodi manylion yr amrywiad neu’r canslo, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003492
true
specify the date on which it takes effect.
false
pennu ar ba ddyddiad y mae’n cael effaith.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003495
true
(5) WRA may vary or cancel the designation of a group—
false
(5) Caiff ACC amrywio neu ganslo dynodiad gr*p—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003498
true
on an application made in writing under this section, or
false
ar ôl cael cais a gyflwynir mewn ysgrifen o dan yr adran hon, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003501
true
on its own initiative.
false
ar ei gymhelliad ei hun.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003506
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 42
false
42 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003509
true
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).
false
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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003512
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003515
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003518
true
80 Reviews and appeals relating to designation of groups of companies
false
80 Adolygiadau ac apelau sy’n ymwneud â dynodi grwpiau o gwmnïau
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003521
true
In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (j) (inserted by section 58 of this Act) insert—
false
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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003524
true
“(k) a decision relating to the designation of a group of bodies corporate for the purposes of landfill disposals tax.”
false
“(k) penderfyniad sy’n ymwneud â dynodi grŵp o gyrff corfforaethol at ddibenion treth gwarediadau tirlenwi.”
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003527
true
81 Power to make further provision about designation of groups of companies
false
81 Pŵer i wneud darpariaeth bellach ynglŷn â dynodi grwpiau o gwmnïau
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003530
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003533
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003536
true
Partnerships and unincorporated bodies
false
Partneriaethau a chyrff anghorfforedig
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003539
true
82 Registration of partnerships and unincorporated bodies and changes in membership
false
82 Cofrestru partneriaethau a chyrff anghorfforedig a newidiadau mewn aelodaeth
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003542
true
This section applies where two or more persons carry on a landfill business in partnership or as an unincorporated body.
false
Mae’r adran hon yn gymwys pan fo dau berson neu ragor yn rhedeg busnes tirlenwi mewn partneriaeth neu fel corff anghorfforedig.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003545
true
WRA may register the persons in their own names or in the name of the partnership or body.
false
Caiff ACC gofrestru’r personau o dan eu henwau eu hunain neu o dan enw’r bartneriaeth neu’r corff.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003548
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003551
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003554
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003555
true
39) (liability of estate on death or bankruptcy).
false
39) (rhwymedigaeth ystad yn sgil marwolaeth neu fethdaliad).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003560
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 43
false
43 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003563
true
83 Duties and liabilities of partnerships and unincorporated bodies
false
83 Dyletswyddau a rhwymedigaethau partneriaethau a chyrff anghorfforedig
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003566
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003569
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003572
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003575
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003578
true
(5) The managing members of an unincorporated body are—
false
(5) Aelodau rheoli corff anghorfforedig yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003581
true
each member of the unincorporated body holding office as president, chairman, treasurer, secretary or any similar office;
false
pob aelod o’r corff anghorfforedig sy’n dal swydd llywydd, cadeirydd, trysorydd, ysgrifennydd neu unrhyw swydd debyg;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003584
true
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;
false
os nad oes unrhyw swydd o’r fath, pob aelod sy’n dal swydd aelod o bwyllgor sy’n rheoli materion y corff;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003587
true
if there is no such office or committee, each member of the body.
false
os nad oes unrhyw swydd na phwyllgor o’r fath, pob aelod o’r corff.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003590
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003593
true
(7) But where—
false
(7) Ond pan fo—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003596
true
persons carry on a landfill business in partnership or as an unincorporated body, and
false
personau yn rhedeg busnes tirlenwi mewn partneriaeth neu fel corff anghorfforedig, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003599
true
a person is a member of the partnership or body for only part of an accounting period,
false
person yn aelod o’r bartneriaeth neu’r corff am ran o gyfnod cyfrifyddu yn unig,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003602
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003605
true
(8) In this section, “relevant amount” means—
false
(8) Yn yr adran hon, ystyr “swm perthnasol” yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003608
true
an amount of tax;
false
swm o dreth;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003611
true
a penalty under an enactment relating to the tax;
false
cosb o dan ddeddfiad sy’n ymwneud â’r dreth;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003614
true
interest on an amount within paragraph (a) or (b).
false
llog ar swm o fewn paragraff (a) neu (b).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003619
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 44
false
44 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003622
true
84 Power to make further provision about partnerships and unincorporated bodies
false
84 Pŵer i wneud darpariaeth bellach ynglŷn â phartneriaethau a chyrff anghorfforedig
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003625
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003628
true
Change in persons carrying on landfill business
false
Personau sy’n rhedeg busnes tirlenwi yn newid
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003631
true
85 Death, incapacity and insolvency
false
85 Marwolaeth, analluedd ac ansolfedd
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003634
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003637
true
(2) A must give WRA notice of—
false
(2) Rhaid i A roi hysbysiad i ACC ynglŷn ag—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003640
true
the fact that A is carrying on the landfill business, and
false
y ffaith bod A yn rhedeg y busnes tirlenwi, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003643
true
the nature and date of the event that has led to A carrying it on.
false
natur a dyddiad y digwyddiad sydd wedi arwain at y ffaith bod A yn ei redeg.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003646
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003649
true
(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).
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003652
true
(5) WRA must issue a notice to A (and, if appropriate, to B) of a decision to treat A as B.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003655
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003658
true
(7) If—
false
(7) Os yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003661
true
B ceases to be incapacitated or subject to an insolvency procedure, or
false
B yn peidio â bod yn analluog neu’n destun gweithdrefn ansolfedd, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003664
true
A ceases to carry on the landfill business of B,
false
A yn peidio â rhedeg busnes tirlenwi B,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003667
true
A must give WRA notice of the cessation and the date on which it occurred.
false
rhaid i A roi hysbysiad i ACC am y ffaith honno a’r dyddiad y digwyddodd hynny.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003670
true
(8) The notice must be given before the end of the period of 30 days beginning with that date.
false
(8) Rhaid i’r hysbysiad gael ei roi cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r dyddiad hwnnw.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003673
true
(9) WRA must cease to treat A as B if—
false
(9) Rhaid i ACC beidio â thrin A fel pe bai’n B os yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003676
true
WRA is satisfied that either of the conditions in subsection (7) is met (whether or not A has given notice under that subsection), or
false
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
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003679
true
WRA cancels the registration of B.
false
ACC yn canslo cofrestriad B.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003682
true
(10) WRA must issue a notice to A (and, if appropriate, to B) of a decision to cease to treat A as B.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003685
true
(11) For the purposes of this section, a person becomes subject to an insolvency procedure if—
false
(11) At ddibenion yr adran hon, daw person yn destun gweithdrefn ansolfedd—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003688
true
the person is made bankrupt;
false
os gwneir y person yn fethdalwr;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003691
true
a company voluntary arrangement takes effect in relation to the person under Part 1 of the Insolvency Act 1986 (c.
false
os yw trefniant gwirfoddol ar ran cwmni yn cael effaith mewn perthynas â’r person o dan Ran 1 o Ddeddf Ansolfedd 1986 (p.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003692
true
45);
false
45);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003697
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 45
false
45 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003700
true
the person enters administration or goes into liquidation or receivership;
false
os yw’r person yn mynd i ddwylo’r gweinyddwr neu’n destun datodiad neu dderbynyddiad;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003703
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003706
true
86 Power to make further provision about death, incapacity and insolvency
false
86 P*er i wneud darpariaeth bellach ynglŷn â marwolaeth, analluedd ac ansolfedd
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003709
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003712
true
The regulations may (among other things) make provision—
false
Caiff y rheoliadau wneud darpariaeth (ymysg pethau eraill)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003715
true
about the circumstances in which a person becomes, or ceases to be, incapacitated or subject to an insolvency procedure;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003718
true
about duties, liabilities and entitlements relating to the tax where a person has died, become incapacitated or become subject to an insolvency procedure;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003721
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003724
true
87 Power to make provision about transfers of businesses as going concerns
false
87 P*er i wneud darpariaeth ynglŷn â throsglwyddo busnesau fel busnesau gweithredol
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003727
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003730
true
(2) The regulations may (among other things) make provision—
false
(2) Caiff y rheoliadau wneud darpariaeth (ymysg pethau eraill)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003733
true
requiring WRA to be notified of the transfer;
false
sy’n ei gwneud yn ofynnol i ACC gael ei hysbysu am y trosglwyddiad;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003736
true
for any liability or duty of the transferor relating to the tax to become a liability or duty of the transferee;
false
i unrhyw rwymedigaeth neu ddyletswydd ar ran y trosglwyddwr mewn perthynas â’r dreth ddod yn rhwymedigaeth neu’n ddyletswydd i’r trosglwyddai;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003739
true
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;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003742
true
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;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003745
true
about duties to keep and preserve records.
false
ynglŷn â dyletswyddau i gadw cofnodion a’u storio’n ddiogel.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003748
true
(3) The regulations may make provision that applies subject to conditions, and may in particular—
false
(3) Caiff y rheoliadau wneud darpariaeth sy’n gymwys yn ddarostyngedig i amodau, ac yn benodol cânt—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003751
true
(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;
false
(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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003756
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 46
false
46 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003759
true
(b) make provision about the making and determination of applications for approval.
false
(b) gwneud darpariaeth ynglŷn â gwneud ceisiadau am gymeradwyaeth a phenderfynu arnynt.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003762
true
(4) The regulations may make provision for—
false
(4) Caiff y rheoliadau wneud darpariaeth ar gyfer—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003765
true
penalties in respect of failures to comply with the regulations;
false
cosbau mewn cysylltiad â methiannau i gydymffurfio â’r rheoliadau;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003768
true
reviews and appeals.
false
adolygiadau ac apelau.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003771
true
(5) The regulations may amend or apply (with or without modifications) any enactment relating to the tax.
false
(5) Caiff y rheoliadau ddiwygio neu gymhwyso (gydag addasiadau neu hebddynt) unrhyw ddeddfiad sy’n ymwneud â’r dreth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003774
true
CHAPTER 7
false
PENNOD 7
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003777
true
MISCELLANEOUS
false
AMRYWIOL
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003780
true
Further provision relating to the tax
false
Darpariaeth bellach mewn perthynas â’r dreth
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003783
true
88 Adjustment of contracts
false
88 Addasu contractau
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003786
true
(1) Where—
false
(1) Pan fo—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003789
true
a taxable disposal is made at an authorised landfill site,
false
gwarediad trethadwy yn cael ei wneud ar safle tirlenwi awdurdodedig,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003792
true
there is a contract relating to the taxable disposal that provides for a payment to be made, and
false
contract sy’n ymwneud â’r gwarediad trethadwy sy’n darparu i daliad gael ei wneud, ac
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003795
true
after the making of the contract, the tax chargeable on the taxable disposal changes as a result of an enactment relating to the tax,
false
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,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003798
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003801
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003804
true
(3) The reference in subsection (1) to a change in the tax chargeable is a reference to a change—
false
(3) Mae’r cyfeiriad yn is-adran (1) at newid yn y dreth sydd i’w chodi yn gyfeiriad at—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003807
true
from no tax being chargeable to tax being chargeable,
false
newid o fod dim treth i’w chodi i fod treth i’w chodi,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003810
true
from tax being chargeable to no tax being chargeable, or
false
newid o fod treth i’w chodi i fod dim treth i’w chodi, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003813
true
in the amount of tax chargeable.
false
newid yn swm y dreth sydd i’w godi.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003816
true
89 Power to impose secondary liability on controllers of authorised landfill sites
false
89 Pŵer i osod atebolrwydd eilaidd ar reolwyr safleoedd tirlenwi awdurdodedig
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003819
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003822
true
A controller of an authorised landfill site or of part of such a site—
false
Mewn perthynas â rheolwr safle tirlenwi awdurdodedig neu ran o safle o’r fath—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003825
true
(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
false
(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
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003830
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 47
false
47 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003833
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003836
true
(3) Regulations under this section may (among other things) make provision—
false
(3) Caiff rheoliadau o dan yr adran hon wneud darpariaeth (ymysg pethau eraill)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003839
true
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;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003842
true
about the circumstances in which a controller is required to pay tax;
false
ynglŷn â’r amgylchiadau pan fo’n ofynnol i reolwr dalu treth;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003845
true
for determining the amount of tax a controller is required to pay;
false
ar gyfer pennu swm y dreth y mae’n ofynnol i reolwr ei dalu;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003848
true
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;
false
ynglŷn â’r berthynas rhwng gofyniad i reolwr dalu treth ac unrhyw rwymedigaeth ar weithredwr y safle tirlenwi awdurdodedig i dalu treth;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003851
true
about the procedure for requiring a controller to pay tax;
false
ynglŷn â’r weithdrefn i’w gwneud yn ofynnol i reolwr dalu treth;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003854
true
about when the tax must be paid;
false
ynglŷn â pha bryd y mae’n rhaid talu’r dreth;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003857
true
about duties to keep and preserve records;
false
ynglŷn â dyletswyddau i gadw cofnodion a’u storio’n ddiogel;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003860
true
for penalties in respect of failures to comply with the regulations;
false
ar gyfer cosbau mewn cysylltiad â methiannau i gydymffurfio â’r rheoliadau;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003863
true
for reviews and appeals.
false
ar gyfer adolygiadau ac apelau.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003866
true
(4) The regulations may amend or apply (with or without modifications) any enactment relating to the tax.
false
(4) Caiff y rheoliadau ddiwygio neu gymhwyso (gydag addasiadau neu hebddynt) unrhyw ddeddfiad sy’n ymwneud â’r dreth.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003869
true
90 Minor and consequential amendments to the Tax Collection and Management (Wales) Act 2016
false
90 Mân ddiwygiadau a diwygiadau canlyniadol i Ddeddf Casglu a Rheoli Trethi (Cymru) 2016
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003872
true
Schedule 4 makes minor and consequential amendments to TCMA.
false
Mae Atodlen 4 yn gwneud mân ddiwygiadau a diwygiadau canlyniadol i DCRhT.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003875
true
91 Welsh Ministers’ exercise of powers and duties under this Act
false
91 Arfer pwerau a dyletswyddau Gweinidogion Cymru o dan y Ddeddf hon
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003878
true
(1) In exercising their powers and duties under this Act, the Welsh Ministers—
false
(1) Wrth arfer eu pwerau a’u dyletswyddau o dan y Ddeddf hon—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003881
true
must have regard to the objective of reducing landfill disposals in Wales;
false
rhaid i Weinidogion Cymru roi sylw i’r amcan o leihau gwarediadau tirlenwi yng Nghymru;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003884
true
may have regard to such other matters as they think appropriate.
false
caiff Gweinidogion Cymru roi sylw i unrhyw faterion eraill sy’n briodol yn eu barn hwy.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003887
true
(2) Subsection (1) does not apply to the exercise of powers and duties under section 92.
false
(2) Nid yw is-adran (1) yn gymwys i arfer pwerau a dyletswyddau o dan adran 92.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003890
true
Landfill Disposals Tax Communities Scheme
false
Cynllun Cymunedau y Dreth Gwarediadau Tirlenwi
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003893
true
92 Landfill Disposals Tax Communities Scheme
false
92 Cynllun Cymunedau y Dreth Gwarediadau Tirlenwi
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003896
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003899
true
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—
false
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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003902
true
the making of landfill disposals, or
false
gwneud gwarediadau tirlenwi, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003905
true
activities preparatory to the making of landfill disposals.
false
gweithgareddau sy’n baratoadol ar gyfer gwneud gwarediadau tirlenwi.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003910
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 48
false
48 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003913
true
(3) The Scheme may provide for the grants—
false
(3) Caiff y Cynllun ddarparu i’r grantiau—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003916
true
to be allocated by reference to criteria specified in the Scheme;
false
cael eu dyrannu drwy gyfeirio at feini prawf a bennir yn y Cynllun;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003919
true
to be subject to conditions specified in the Scheme or by the Welsh Ministers.
false
bod yn ddarostyngedig i amodau a bennir yn y Cynllun neu gan Weinidogion Cymru.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003922
true
(4) The Welsh Ministers—
false
(4) Rhaid i Weinidogion Cymru—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003925
true
(a) must review the Scheme—
false
(a) adolygu’r Cynllun—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003928
true
at least once in the period of 4 years beginning with the day on which it is first published, and
false
o leiaf unwaith yn ystod y cyfnod o 4 blynedd sy’n dechrau â’r diwrnod y’i cyhoeddir gyntaf, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003931
true
subsequently, at least once in each period of 4 years beginning with the day on which the previous review is concluded, and
false
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
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003934
true
(b) must consult such persons as they think appropriate when doing so.
false
(b) ymgynghori ag unrhyw bersonau sy’n briodol yn eu barn hwy pan fyddant yn gwneud hynny.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003937
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003940
true
(6) If the Scheme is revised, the Welsh Ministers must publish the revised Scheme.
false
(6) Os caiff y Cynllun ei ddiwygio, rhaid i Weinidogion Cymru gyhoeddi’r Cynllun diwygiedig.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003943
true
(7) The Welsh Ministers must lay the Scheme, and any revised Scheme, before the National Assembly for Wales.
false
(7) Rhaid i Weinidogion Cymru osod y Cynllun, ac unrhyw Gynllun diwygiedig, gerbron Cynulliad Cenedlaethol Cymru.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003946
true
PART 6
false
RHAN 6
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003949
true
FINAL PROVISIONS
false
DARPARIAETHAU TERFYNOL
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003952
true
93 Power to make consequential and transitional etc. provision
false
93 Pŵer i wneud darpariaeth ganlyniadol a throsiannol etc.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003955
true
(1) Regulations may make—
false
(1) Caiff rheoliadau wneud—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003958
true
any incidental, consequential or supplemental provision, or
false
unrhyw ddarpariaeth gysylltiedig, ganlyniadol neu atodol, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003961
true
any transitional, transitory or saving provision,
false
unrhyw ddarpariaeth drosiannol, ddarfodol neu arbed,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003964
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003967
true
(2) Regulations under this section may amend, revoke or repeal any enactment (including any enactment contained in or made under this Act).
false
(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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003970
true
(3) In this section, “enactment” means an enactment (whenever enacted or made) which is, or is contained in—
false
(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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003973
true
an Act of Parliament,
false
Deddf Seneddol,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003976
true
an Act or a Measure of the National Assembly for Wales, or
false
Deddf neu Fesur Cynulliad Cenedlaethol Cymru, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003979
true
subordinate legislation (within the meaning of the Interpretation Act 1978 (c.
false
is-ddeddfwriaeth (o fewn yr ystyr a roddir i “subordinate legislation” yn Neddf Dehongli 1978 (p.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003980
true
30)) made under—
false
30)) a wnaed o dan—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003983
true
(i) an Act of Parliament, or
false
(i) Deddf Seneddol, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003988
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 49(ii) an Act or a Measure of the National Assembly for Wales.
false
49 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3) (ii) Deddf neu Fesur Cynulliad Cenedlaethol Cymru.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003994
true
94 Regulations under this Act:
false
94 Rheoliadau o dan y Ddeddf hon:
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003995
true
general
false
cyffredinol
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0003998
true
(1) Regulations under this Act are to be made by the Welsh Ministers.
false
(1) Mae rheoliadau o dan y Ddeddf hon i’w gwneud gan Weinidogion Cymru.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004001
true
(2) A power to make regulations under this Act—
false
(2) Mae p*er i wneud rheoliadau o dan y Ddeddf hon—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004004
true
is exercisable by statutory instrument;
false
yn arferadwy drwy offeryn statudol;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004007
true
includes power to make different provision for different purposes.
false
yn cynnwys p*er i wneud darpariaeth wahanol at ddibenion gwahanol.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004010
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004013
true
(4) Regulations are within this subsection if they are—
false
(4) Mae rheoliadau o fewn yr is-adran hon os ydynt yn—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004016
true
regulations made under section 16(3) (maximum percentage of non-qualifying materials to be contained in a qualifying mixture of materials),
false
rheoliadau a wneir o dan adran 16(3) (uchafswm y ganran o ddeunyddiau anghymwys sydd i’w chynnwys mewn cymysgedd cymwys o ddeunyddiau),
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004019
true
regulations made under section 41(9) (contents of landfill invoice), or
false
rheoliadau a wneir o dan adran 41(9) (cynnwys anfoneb dirlenwi), neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004022
true
regulations made under section 93 which meet the condition in subsection (5).
false
rheoliadau a wneir o dan adran 93 sy’n bodloni’r amod yn is-adran (5).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004025
true
(5) The condition is that the Welsh Ministers are satisfied that the regulations do not make any provision that may—
false
(5) Yr amod yw bod Gweinidogion Cymru wedi eu bodloni nad yw’r rheoliadau yn gwneud unrhyw ddarpariaeth a all—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004028
true
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
false
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
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004031
true
cause tax to be chargeable where no tax would otherwise be chargeable.
false
peri i dreth fod i’w chodi pan na fyddai treth i’w chodi fel arall.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004034
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004037
true
95 Regulations changing tax rates
false
95 Rheoliadau sy’n newid cyfraddau treth
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004040
true
(1) This section applies to a statutory instrument containing only—
false
(1) Mae’r adran hon yn gymwys i offeryn statudol nad yw ond yn cynnwys—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004043
true
(a) the second or subsequent regulations made under—
false
(a) yr ail reoliadau neu reoliadau dilynol a wneir o dan—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004046
true
section 14(3) (standard rate of tax);
false
adran 14(3) (cyfradd dreth safonol);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004049
true
section 14(6) (lower rate of tax);
false
adran 14(6) (cyfradd dreth is);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004052
true
section 46(4) (unauthorised disposals rate of tax);
false
adran 46(4) (cyfradd dreth gwarediadau sydd heb eu hawdurdodi);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004055
true
(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).
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004058
true
(2) The statutory instrument must be laid before the National Assembly for Wales.
false
(2) Rhaid gosod yr offeryn statudol gerbron Cynulliad Cenedlaethol Cymru.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004061
true
(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.
false
(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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004064
true
(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
false
(4) Ond— os yw Cynulliad Cenedlaethol Cymru yn pleidleisio ar gynnig am benderfyniad i gymeradwyo’r offeryn cyn diwrnod olaf y cyfnod hwnnw, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004072
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 50
false
50 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004075
true
the motion is not passed,
false
os na chaiff y cynnig ei basio,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004078
true
the regulations cease to have effect at the end of the day on which the vote takes place.
false
maent yn peidio â chael effaith ar ddiwedd y diwrnod y cynhelir y bleidlais.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004081
true
(5) If—
false
(5) Mewn perthynas â’r rheoliadau—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004084
true
regulations cease to have effect by virtue of subsection (3) or (4),
false
os ydynt yn peidio â chael effaith yn rhinwedd is-adran (3) neu (4),
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004087
true
a taxable disposal was made at a time when the regulations were in force, and
false
os gwnaed gwarediad trethadwy ar adeg pan oeddent mewn grym, ac
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004090
true
the amount of tax chargeable on the disposal by virtue of the regulations is greater than the amount that would otherwise have been chargeable,
false
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,
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004093
true
the regulations are to be treated as never having had effect in relation to that disposal.
false
mae’r rheoliadau i’w trin fel pe na baent erioed wedi cael effaith mewn perthynas â’r gwarediad hwnnw.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004096
true
(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—
false
(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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004099
true
dissolved, or
false
wedi ei ddiddymu, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004102
true
in recess for more than 4 days.
false
ar doriad am fwy na 4 diwrnod.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004105
true
96 Interpretation
false
96 Dehongli
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004108
true
(1) In this Act—
false
(1) Yn y Ddeddf hon—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004111
true
“accounting period” (“cyfnod cyfrifyddu”) has the meaning given by section 39(5);
false
mae i “cyfnod cyfrifyddu” (“accounting period”) yr ystyr a roddir gan adran 39(5);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004114
true
“authorised landfill site” (“safle tirlenwi awdurdodedig”) has the meaning given by section 5(1);
false
mae i “safle tirlenwi awdurdodedig” (“authorised landfill site”) yr ystyr a roddir gan adran 5(1);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004117
true
“enactment relating to the tax” (“deddfiad sy’n ymwneud â’r dreth”) means—
false
ystyr “deddfiad sy’n ymwneud â’r dreth” (“enactment relating to the tax”) yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004120
true
this Act and regulations made under it;
false
y Ddeddf hon a rheoliadau a wneir oddi tani;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004123
true
TCMA and regulations made under it, as they apply in relation to the tax;
false
DCRhT a rheoliadau a wneir oddi tani, fel y maent yn gymwys mewn perthynas â’r dreth;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004126
true
“environmental permit” (“trwydded amgylcheddol”) has the meaning given by section 5(2);
false
mae i “trwydded amgylcheddol” (“environmental permit”) yr ystyr a roddir gan adran 5(2).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004129
true
“filing date” (“dyddiad ffeilio”), in relation to a tax return, has the meaning given by section 39(4);
false
mae i “dyddiad ffeilio” (“filing date”), mewn perthynas â ffurflen dreth, yr ystyr a roddir gan adran 39(4);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004132
true
“land” (“tir”) includes land covered by water where the land is above the low water mark of ordinary spring tides;
false
mae “tir” (“land”) yn cynnwys tir a orchuddir â dŵr lle bo’r tir uwchlaw’r marc distyll gorllanw arferol;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004135
true
“landfill business” (“busnes tirlenwi”) means a business, or a part of a business, in the course of which a person carries out taxable operations;
false
ystyr “busnes tirlenwi” (“landfill business”) yw busnes, neu ran o fusnes, y mae person yn cyflawni gweithrediadau trethadwy fel rhan ohono;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004138
true
“landfill disposal” (“gwarediad tirlenwi”) means a disposal of material—
false
ystyr “gwarediad tirlenwi” (“landfill disposal”) yw gwarediad deunydd—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004141
true
by way of landfill, and
false
drwy dirlenwi, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004144
true
as waste;
false
fel gwastraff;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004147
true
“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;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004152
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 51
false
51 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004155
true
“landfill site” (“safle tirlenwi”) means—
false
ystyr “safle tirlenwi” (“landfill site”) yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004158
true
an authorised landfill site, or
false
safle tirlenwi awdurdodedig, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004161
true
any other land where landfill disposals are made;
false
unrhyw dir arall lle y gwneir gwarediadau tirlenwi;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004164
true
“landfill site activity” (“gweithgarwch safle tirlenwi”) means receiving, keeping, sorting, using, treating, recovering or doing anything else with material at a landfill site;
false
ystyr “gweithgarwch safle tirlenwi” (“landfill site activity”) yw derbyn deunydd, cadw deunydd, didoli deunydd, defnyddio deunydd, trin deunydd, adfer
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004167
true
“LTTA” (“DTTT”) means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1);
false
ystyr “DTTT” (“LTTA”) yw Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004170
true
“material” (“deunydd”) means material of all kinds, including objects, substances and products of all kinds;
false
ystyr “deunydd” (“material”) yw deunydd o bob math, gan gynnwys gwrthrychau, sylweddau a chynhyrchion o bob math;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004173
true
“non-disposal area” (“man nad yw at ddibenion gwaredu”) means an area designated under section 55;
false
ystyr “man nad yw at ddibenion gwaredu” (“non-disposal area”) yw man a ddynodir o dan adran 55;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004176
true
“notice” (“hysbysiad”) means notice in writing;
false
ystyr “hysbysiad” (“notice”) yw hysbysiad ysgrifenedig;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004179
true
“operator” (“gweithredwr”), in relation to an authorised landfill site, has the meaning given by section 7(4);
false
mae i “gweithredwr” (“operator”), mewn perthynas â safle tirlenwi awdurdodedig, yr ystyr a roddir gan adran 7(4);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004182
true
“partnership” (“partneriaeth”) means—
false
ystyr “partneriaeth” (“partnership”) yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004185
true
a partnership within the Partnership Act 1890 (c.
false
partneriaeth o fewn Deddf Bartneriaeth 1890 (p.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004186
true
39),
false
39),
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004189
true
a limited partnership registered under the Limited Partnerships Act 1907 (c.
false
partneriaeth gyfyngedig a gofrestrwyd o dan Ddeddf Partneriaethau Cyfyngedig 1907 (p.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004190
true
24), or
false
24), neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004193
true
a partnership or entity of a similar character formed under the law of a country or territory outside the United Kingdom;
false
partneriaeth neu endid tebyg ei gymeriad a ffurfiwyd o dan gyfraith gwlad neu diriogaeth y tu allan i’r Deyrnas Unedig;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004196
true
“qualifying material” (“deunydd cymwys”) has the meaning given by section 15;
false
mae i “deunydd cymwys” (“qualifying material”) yr ystyr a roddir gan adran 15;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004199
true
“qualifying mixture of materials” (“cymysgedd cymwys o ddeunyddiau”) has the meaning given by section 16;
false
mae i “cymysgedd cymwys o ddeunyddiau” (“qualifying mixture of materials”) yr ystyr a roddir gan adran 16;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004202
true
“the register” (“y gofrestr”) means the register kept under section 34;
false
ystyr “y gofrestr” (“the register”) yw’r gofrestr a gedwir o dan adran 34;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004205
true
“registered” (“cofrestredig”) means registered under section 35 and “registration” (“cofrestru”) means registration under that section;
false
ystyr “cofrestredig” (“registered”) yw cofrestredig o dan adran 35 ac ystyr “cofrestru”(“registration”) yw cofrestru o dan yr adran honno;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004208aa
true
“restoration work” (“gwaith adfer”) has the meaning given by section 8(4);
false
mae i “gwaith adfer” (“restoration work”) yr ystyr a roddir gan adran 8(4);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004208z
true
“tax” (“treth”) means landfill disposals tax;
false
ystyr “treth” (“tax”) yw treth gwarediadau tirlenwi;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004211
true
“tax return” (“ffurflen dreth”) means a tax return that a person is required to make under section 39;
false
ystyr “ffurflen dreth” (“tax return”) yw ffurflen dreth y mae’n ofynnol i berson ei dychwelyd o dan adran 39;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004214
true
“TCMA” (“DCRhT”) means the Tax Collection and Management (Wales) Act 2016 (anaw 6);
false
ystyr “DCRhT” (“TCMA”) yw Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004217
true
“the tribunal” (“y tribiwnlys”) means—
false
ystyr “y tribiwnlys” (“the tribunal”) yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004220
true
the First-tier Tribunal, or
false
Tribiwnlys yr Haen Gyntaf, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004223
true
where determined by or under Tribunal Procedure Rules, the Upper Tribunal;
false
pan bennir hynny gan neu o dan Reolau Gweithdrefn y Tribiwnlys, yr Uwch Dribiwnlys;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004228
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 52
false
52 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004231a
true
“unincorporated body” (“corff anghorfforedig”) does not include a partnership;
false
nid yw “corff anghorfforedig” (“unincorporated body”) yn cynnwys partneriaeth;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004231za
true
“WRA” (“ACC”) means the Welsh Revenue Authority.
false
ystyr “ACC” (“WRA”) yw Awdurdod Cyllid Cymru;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004234
true
(2) In this Act—
false
(2) Yn y Ddeddf hon—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004237
true
references to a disposal of material by way of landfill are to be interpreted in accordance with section 4;
false
mae cyfeiriadau at waredu deunydd drwy dirlenwi i’w dehongli yn unol ag adran 4;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004240
true
references to a disposal of material as waste are to be interpreted in accordance with section 6 (and see also section 7);
false
mae cyfeiriadau at waredu deunydd fel gwastraff i’w dehongli yn unol ag adran 6 (a gweler adran 7 hefyd);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004243
true
references to a specified landfill site activity are to be interpreted in accordance with section 8;
false
mae cyfeiriadau at weithgarwch safle tirlenwi penodedig i’w dehongli yn unol ag adran 8;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004246
true
references to a person carrying out taxable operations are to be interpreted in accordance with section 34(2).
false
mae cyfeiriadau at berson sy’n cyflawni gweithrediadau trethadwy i’w dehongli yn unol ag adran 34(2).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004249
true
(3) For the purposes of this Act, an appeal is finally determined when—
false
(3) At ddibenion y Ddeddf hon, mae apêl wedi ei dyfarnu’n derfynol—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004252
true
it has been determined, and
false
pan fydd dyfarniad wedi ei roi, a
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004255
true
there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).
false
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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004258
true
(4) For the purposes of this Act, a description may be framed by reference to any matters or circumstances whatsoever.
false
(4) At ddibenion y Ddeddf hon, gellir llunio disgrifiad drwy gyfeirio at unrhyw faterion neu amgylchiadau.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004261
true
97 Coming into force
false
97 Dod i rym
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004264
true
Part 1 (overview) and this Part come into force on the day after the day on which this Act receives Royal Assent.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004267
true
The other provisions of this Act come into force on a day appointed by the Welsh Ministers in an order made by statutory instrument.
false
Daw darpariaethau eraill y Ddeddf hon i rym ar ddiwrnod a bennir gan Weinidogion Cymru mewn gorchymyn a wneir drwy offeryn statudol.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004270
true
An order under subsection (2) may appoint different days for different purposes.
false
Caiff gorchymyn o dan is-adran (2) bennu diwrnodau gwahanol at ddibenion gwahanol.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004273
true
98 Short title
false
98 Enw byr
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004276
true
The short title of this Act is the Landfill Disposals Tax (Wales) Act 2017.
false
Enw byr y Ddeddf hon yw Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004281
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 53
false
53 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004284
true
SCHEDULE 1
false
ATODLEN 1
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004287
true
(introduced by section 15)
false
(a gyflwynir gan adran 15)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004290
true
QUALIFYING MATERIAL:
false
DEUNYDD CYMWYS:
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004291
true
SPECIFIED MATERIALS AND CONDITIONS
false
DEUNYDDIAU PENODEDIG AC AMODAU
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004294
true
General
false
Cyffredinol
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004297
true
1 The Table sets out—
false
1 Mae’r Tabl yn nodi—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004300
true
in the second column, the materials that are specified for the purposes of requirement 1 in section 15;
false
yn yr ail golofn, y deunyddiau sydd wedi eu pennu at ddibenion gofyniad 1 yn adran 15;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004303
true
in the third column, the conditions (if any) that apply in respect of the materials for the purposes of requirement 2 in that section.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004309
true
TABLE
false
TABL
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004312
true
Group
false
Grŵp
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004315
true
Materials
false
Deunyddiau
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004318
true
Conditions
false
Amodau
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004321
true
1
false
1
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004324
true
Rocks and soil
false
Creigiau a phridd
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004327
true
Naturally occurring
false
Eu bod yn digwydd yn naturiol
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004330
true
2
false
2
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004333
true
Ceramic or concrete material
false
Deunydd cerameg neu goncrit
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004339
true
3
false
3
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004342
true
Minerals
false
Mwynau
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004345
true
Processed or prepared
false
Eu bod wedi eu prosesu neu eu paratoi
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004348
true
4
false
4
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004351
true
Furnace slags
false
Slag ffwrnais
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004357
true
5
false
5
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004360
true
Ash
false
Lludw
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004366
true
6
false
6
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004369
true
Low activity inorganic compounds
false
Cyfansoddion anorganig actifedd isel
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004375
true
7
false
7
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004378
true
Calcium sulphate
false
Calsiwm sylffad
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004381
true
The environmental permit relating to the site at which the material is
false
Bod y drwydded amgylcheddol sy’n ymwneud â’r safle y gwaredir y
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004384
true
disposed of authorises landfill
false
deunydd ynddo yn awdurdodi
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004387
true
disposals of non-hazardous waste only.
false
gwarediadau tirlenwi o wastraff nad yw’n beryglus yn unig.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004392
true
The material is disposed of in a cell that does not contain any biodegradable waste.
false
Bod y deunydd yn cael ei waredu mewn cell nad yw’n cynnwys unrhyw wastraff bioddiraddadwy.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004400
true
8
false
8
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004403
true
Calcium hydroxide and brine
false
Calsiwm hydrocsid a heli
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004406
true
Disposed of in a brine cavity
false
Ei fod wedi ei waredu mewn ceudod heli
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004411
true
Interpretation
false
Dehongli
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004414
true
2 The Table is to be interpreted in accordance with the following paragraphs of the Schedule.
false
2 Mae’r Tabl i’w ddehongli yn unol â’r paragraffau a ganlyn o’r Atodlen hon.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004417
true
3 The material in Group 1 comprises only—
false
3 Y deunyddiau a ganlyn yn unig sydd yng Ngrŵp 1—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004420
true
rock;
false
creigiau;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004423
true
clay;
false
clai;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004426
true
sand;
false
tywod;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004429
true
gravel;
false
grafel;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004432
true
sandstone;
false
tywodfaen;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004437
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 54
false
54 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004440
true
limestone;
false
calchfaen;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004443
true
crushed stone;
false
malurion cerrig;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004446
true
china clay;
false
caolin;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004449
true
construction stone;
false
cerrig adeiladu;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004452
true
stone from the demolition of buildings or structures;
false
cerrig o ddymchwel adeiladau neu strwythurau;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004455
true
slate;
false
llechi;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004458
true
sub-soil;
false
isbridd;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004461
true
silt;
false
silt;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004464
true
dredgings.
false
sorod.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004467
true
4 The material in Group 2 comprises only—
false
4 Y deunyddiau a ganlyn yn unig sydd yng Ngrŵp 2—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004470
true
glass, including fritted enamel;
false
gwydr, gan gynnwys enamel wedi ei ffritio;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004473
true
ceramics, including bricks, bricks and mortar, tiles, clay ware, pottery, china and refractories;
false
cerameg, gan gynnwys brics, brics a morter, teils, nwyddau clai, crochenwaith, tseini a deunyddiau anhydrin;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004476
true
concrete, including reinforced concrete blocks, breeze blocks and aircrete blocks.
false
concrit, gan gynnwys blociau concrit cyfnerthedig, brisblociau a blociau aercrit.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004479
true
5 The material in Group 2 does not include—
false
5 Nid yw’r deunyddiau sydd yng Ngrŵp 2 yn cynnwys—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004482
true
glass fibre or glass-reinforced plastic;
false
ffeibr gwydr na phlastig a gyfnerthwyd â gwydr;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004485
true
concrete plant washings.
false
golchion gweithfeydd concrit.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004488
true
6 The material in Group 3 comprises only—
false
6 Y deunyddiau a ganlyn yn unig sydd yng Ngrŵp 3—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004491
true
moulding sands, including used foundry sand;
false
tywod mowldio, gan gynnwys tywod ffowndri defnyddiedig;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004494
true
clays, including moulding clays and clay absorbents (including Fuller’s earth and bentonite);
false
clai, gan gynnwys clai mowldio ac amsugnyddion clai (gan gynnwys pridd pannwr a bentonit);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004497
true
mineral absorbents;
false
amsugnyddion mwynol;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004500
true
man-made mineral fibres, including glass fibres;
false
ffeibrau mwynol o waith dyn, gan gynnwys ffeibrau gwydr;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004503
true
silica;
false
silica;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004506
true
mica;
false
mica;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004509
true
mineral abrasives.
false
treulyddion mwynol.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004512
true
7 The material in Group 3 does not include—
false
7 Nid yw’r deunyddiau sydd yng Ngrŵp 3 yn cynnwys—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004515
true
moulding sands containing organic binders;
false
tywod mowldio sy’n cynnwys glynwyr organig;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004518
true
man-made mineral fibres made from—
false
ffeibrau mwynol o wneuthuriad dyn a wnaed o—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004521
true
glass-reinforced plastic, or
false
plastig a gyfnerthwyd â gwydr, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004524
true
asbestos.
false
asbestos.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004527
true
8 The material in Group 4 comprises only—
false
8 Y deunyddiau a ganlyn yn unig sydd yng Ngrŵp 4—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004530
true
vitrified wastes and residues from the thermal processing of minerals where the wastes or residues are both fused and insoluble;
false
gwastraff a gweddillion gwydredig o brosesu mwynau yn thermol pan fo’r gwastraff neu’r gweddillion yn ymdoddedig ac yn anhydawdd;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004533
true
slag from waste incineration.
false
slag o losgi gwastraff.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004536
true
9 The material in Group 5 comprises only fly ash and bottom ash from—
false
9 Yr unig ddeunyddiau sydd yng Ngrŵp 5 yw lludw sy’n codi a lludw gwaelod—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004541
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 55
false
55 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004544
true
wood or waste combustion, or
false
o hylosgi pren neu wastraff, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004547
true
coal or petroleum coke combustion (including fly ash and bottom ash produced when coal or petroleum coke is burnt together with biomass).
false
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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004550
true
10 The material in Group 5 does not include fly ash from—
false
10 Nid yw’r deunyddiau sydd yng Ngrŵp 5 yn cynnwys lludw sy’n codi—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004553
true
sewage sludge, or
false
o slwtsh carthion, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004556
true
municipal, clinical or hazardous waste incinerators.
false
o losgyddion gwastraff trefol, gwastraff clinigol neu wastraff peryglus.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004559
true
11 The material in Group 6 comprises only—
false
11 Y deunyddiau a ganlyn yn unig sydd yng Ngrŵp 6—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004562
true
calcium based reaction wastes from titanium dioxide production;
false
gwastraff adwaith seiliedig ar galsiwm, a’r gwastraff hwnnw’n deillio o gynhyrchu titaniwm deuocsid;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004565
true
calcium carbonate;
false
calsiwm carbonad;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004568
true
magnesium carbonate;
false
magnesiwm carbonad;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004571
true
magnesium oxide;
false
magnesiwm ocsid;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004574
true
magnesium hydroxide;
false
magnesiwm hydrocsid;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004577
true
iron oxide;
false
haearn ocsid;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004580
true
ferric hydroxide;
false
fferrig hydrocsid;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004583
true
aluminium oxide;
false
alwminiwm ocsid;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004586
true
aluminium hydroxide;
false
alwminiwm hydrocsid;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004589
true
zirconium dioxide.
false
sirconiwm deuocsid.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004592
true
12 Group 7 includes calcium sulphate, gypsum and calcium sulphate based plasters but does not include plasterboard.
false
12 Mae Grŵp 7 yn cynnwys calsiwm sylffad, gypswm a phlastrau sy’n seiliedig ar galsiwm sylffad ond nid yw’n cynnwys bwrdd plastr.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004595
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004600
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 56
false
56 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004603
true
SCHEDULE 2
false
ATODLEN 2
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004606
true
(introduced by section 34(3))
false
(a gyflwynir gan adran 34(3))
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004609
true
CONTENTS OF REGISTER
false
YR HYN SYDD I’W GYNNWYS YN Y GOFRESTR
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004612
true
General information
false
Gwybodaeth gyffredinol
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004615
true
1 A person’s entry in the register must contain the following information—
false
1 Rhaid i gofnod person yn y gofrestr gynnwys yr wybodaeth a ganlyn—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004618
true
the person’s name;
false
enw’r person;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004621
true
any trading name used by the person;
false
unrhyw enw masnachu a ddefnyddir gan y person;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004624
true
a statement of whether the registered person is a body corporate, an individual, a partnership or an unincorporated body;
false
datganiad ynghylch pa un a yw’r person cofrestredig yn gorff corfforaethol, yn unigolyn, yn bartneriaeth neu’n gorff anghorfforedig;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004627
true
the person’s business address;
false
cyfeiriad busnes y person;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004630
true
the address or description of each authorised landfill site of which the person is the operator;
false
cyfeiriad neu ddisgrifiad o bob safle tirlenwi awdurdodedig y mae’r person yn weithredwr arno;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004633
true
the registration number assigned to the person by WRA.
false
y rhif cofrestru a aseinir i’r person gan ACC.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004636
true
Representative members of corporate groups:
false
Aelodau cynrychiadol grwpiau corfforaethol:
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004637
true
additional information about group
false
gwybodaeth ychwanegol am grŵp
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004641
true
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—
false
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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004644
true
a statement of that fact;
false
datganiad o’r ffaith honno;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004647
true
the name and business address of every other body corporate that is a member of the group;
false
enw a chyfeiriad busnes pob corff corfforaethol arall sy’n aelod o’r grŵp;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004650
true
the address or description of each authorised landfill site of which any member of the group is the operator;
false
cyfeiriad neu ddisgrifiad o bob safle tirlenwi awdurdodedig y mae unrhyw aelod o’r grŵp yn weithredwr arno;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004653
true
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).
false
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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004656
true
Partnerships and unincorporated bodies:
false
Partneriaethau a chyrff anghorfforedig:
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004657
true
additional information about members
false
gwybodaeth ychwanegol am aelodau
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004660
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004663
true
Interpretation
false
Dehongli
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004666
true
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.
false
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.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004671
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 57
false
57 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004674
true
SCHEDULE 3
false
ATODLEN 3
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004677
true
(introduced by section 41(8))
false
(a gyflwynir gan adran 41(8))
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004680
true
CONTENTS OF LANDFILL INVOICE
false
YR HYN SYDD I’W GYNNWYS AR ANFONEB DIRLENWI
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004683
true
1 A landfill invoice must contain the following information—
false
1 Rhaid i anfoneb dirlenwi gynnwys yr wybodaeth a ganlyn—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004686
true
an identifying number;
false
rhif adnabod;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004689
true
the date on which the invoice is issued;
false
dyddiad dyroddi’r anfoneb;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004692
true
the name and address of the person issuing the invoice;
false
enw a chyfeiriad y person sy’n dyroddi’r anfoneb;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004695
true
the registration number assigned to that person by WRA;
false
y rhif cofrestru a aseinir i’r person hwnnw gan ACC;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004698
true
the name and address of the person to whom the invoice is issued;
false
enw a chyfeiriad y person y dyroddir yr anfoneb iddo;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004701
true
the date on which the taxable disposal is made;
false
dyddiad gwneud y gwarediad trethadwy;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004704
true
a description of the material in the taxable disposal;
false
disgrifiad o’r deunydd yn y gwarediad trethadwy;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004707
true
the rate of tax chargeable on the material in the taxable disposal;
false
cyfradd y dreth sydd i’w chodi ar y deunydd yn y gwarediad trethadwy;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004710
true
the taxable weight of the material in the taxable disposal;
false
pwysau trethadwy’r deunydd yn y gwarediad trethadwy;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004713
true
any discount applied under section 19(3) in respect of water present in the material;
false
unrhyw ddisgownt a gymhwysir o dan adran 19(3) mewn cysylltiad â dŵr sydd yn y deunydd;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004716
true
any relief claimed in relation to the taxable disposal;
false
unrhyw ryddhad a hawlir mewn perthynas â’r gwarediad trethadwy;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004719
true
the amount of tax chargeable on the taxable disposal;
false
swm y dreth sydd i’w godi ar y gwarediad trethadwy;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004722
true
the total amount of consideration payable in respect of the invoice.
false
cyfanswm y gydnabyddiaeth sy’n daladwy mewn cysylltiad â’r anfoneb.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004725
true
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).
false
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).
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004730
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 58
false
58 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004733
true
SCHEDULE 4
false
ATODLEN 4
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004736
true
(introduced by section 90)
false
(a gyflwynir gan adran 90)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004739
true
MINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND
false
MÂN DDIWYGIADAU A DIWYGIADAU CANLYNIADOL I DDEDDF CASGLU A
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004741
true
MANAGEMENT (WALES) ACT 2016
false
RHEOLI TRETHI (CYMRU) 2016
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004744
true
1 TCMA is amended as follows.
false
1 Mae DCRhT wedi ei diwygio fel a ganlyn.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004747
true
2 In section 39 (preservation of information etc.) (as amended by paragraph 7 of Schedule 23 to LTTA)—
false
2 Yn adran 39 (storio gwybodaeth etc. yn ddiogel) (fel y’i diwygir gan baragraff 7 o Atodlen 23 i DTTT)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004751
true
the existing text becomes subsection (1);
false
daw’r testun presennol yn is-adran (1);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004754
true
after that subsection insert—
false
ar ôl yr is-adran honno mewnosoder—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004757
true
“(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.”
false
“(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.”
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004760
true
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 “—
false
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 “—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004763
true
in relation to a tax return for land transaction tax, is the day by which the return is required to be made under LTTA;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004766
true
in relation to a tax return for landfill disposals tax, has the meaning given by section 39(4) of LDTA.”
false
mae i “dyddiad ffeilio”, mewn perthynas â ffurflen dreth ar gyfer treth gwarediadau tirlenwi, yr ystyr a roddir gan adran 39(4) o DTGT.”
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004769
true
4 In section 104 (carrying out inspections under section 103:
false
4 Yn adran 104 (cynnal archwiliadau o dan adran 103:
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004770
true
further provision)—
false
darpariaeth bellach)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004773
true
in the heading, after “103” insert “, 103A or 103B”;
false
yn y pennawd, ar ôl “103” mewnosoder “, 103A neu 103B”;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004776
true
in subsection (1), after “103,” insert “103A or 103B,”;
false
yn is-adran (1), ar ôl “103,” mewnosoder “103A neu 103B,”;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004779
true
in subsection (2), omit “business”.
false
yn is-adran (2), hepgorer “busnes”.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004782
true
5 In section 105 (carrying out inspections under section 103:
false
5 Yn adran 105 (cynnal archwiliadau o dan adran 103:
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004783
true
use of equipment and materials)—
false
defnyddio offer a deunyddiau)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004786
true
in the heading, after “103” insert “, 103A or 103B”;
false
yn y pennawd, ar ôl “103” mewnosoder “, 103A neu 103B”;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004789
true
in subsection (1), for “103 onto the business” substitute “103, 103A or 103B onto the”;
false
yn is-adran (1) yn lle “103 i’r fangre busnes” rhodder “103, 103A neu 103B i’r fangre”;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004792
true
after subsection (6) insert—
false
ar ôl is-adran (6) mewnosoder—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004795
true
“(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).”
false
“(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).”
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004798
true
6 In section 107 (producing authorisation to carry out inspections), after “103” insert “, 103A, 103B”.
false
6 Yn adran 107 (dangos awdurdodiad i gynnal archwiliadau), ar ôl “103” mewnosoder “, 103A, 103B”.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004801
true
7 In section 108 (approval of tribunal for inspection)—
false
7 Yn adran 108 (cymeradwyaeth y tribiwnlys i archwilio mangre)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004804
true
in subsection (1)(a), after “103“ insert “, 103A, 103B”;
false
yn is-adran (1)(a), ar ôl “103“ mewnosoder “, 103A, 103B”;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004807
true
in subsection (1)(b), after “103” insert “, 103A or 103B”;
false
yn is-adran (1)(b), ar ôl “103” mewnosoder “, 103A neu 103B”;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004810
true
in subsection (2), after “103” insert “, 103A or 103B”;
false
yn is-adran (2), ar ôl “103” mewnosoder “, 103A neu 103B”;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004815
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 59
false
59 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004818
true
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—
false
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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004821
true
(a) it is satisfied that the applicable requirement is met,”;
false
(a) onid yw’n fodlon bod y gofyniad cymwys wedi ei fodloni,”;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004824
true
after subsection (4) insert—
false
ar ôl is-adran (4) mewnosoder—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004827
true
“(4A) The applicable requirement is—
false
“(4A) Y gofyniad cymwys yw—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004830
true
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;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004833
true
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;
false
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;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004836
true
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.”
false
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.”
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004839
true
8 In section 111 (interpretation of Chapter 4)—
false
8 Yn adran 111 (dehongli Pennod 4)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004842
true
the existing text becomes subsection (1);
false
daw’r testun presennol yn is-adran (1);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004845
true
after that subsection insert—
false
ar ôl yr is-adran honno mewnosoder—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004848
true
“(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.”
false
“(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.”
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004851
true
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)—
false
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)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004854
true
the existing provision becomes subsection (1);
false
daw’r ddarpariaeth bresennol yn is-adran (1);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004857
true
after that subsection insert—
false
ar ôl yr is-adran honno mewnosoder—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004860
true
“(2) But see section 118A for an exception to the rule above.”
false
“(2) Ond gweler adran 118A am eithriad i’r rheol uchod.”
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004863
true
10 In section 121 (reduction in penalty for failure to make tax return:
false
10 Yn adran 121 (gostwng cosb am fethu â dychwelyd ffurflen dreth:
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004864
true
disclosure), in subsection (1), after “section 118,” insert “118A,”.
false
datgelu), yn is-adran (1), ar ôl “adran 118,” mewnosoder “118A,”.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004867
true
11 In section 122 (penalty for failure to pay tax on time) (as substituted by paragraph 42 of Schedule 23 to LTTA)—
false
11 Yn adran 122 (cosb am fethu â thalu treth mewn pryd) (fel y’i hamnewidir gan baragraff 42 o Atodlen 23 i DTTT)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004870
true
after subsection (2) insert—
false
ar ôl is-adran (2) mewnosoder—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004873
true
“(2A) But see section 122ZA for an exception to the rule in subsection (1).”;
false
“(2A) Ond gweler adran 122ZA am eithriad i’r rheol yn is-adran (1).”;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004876
true
in subsection (3), for “section 122A” substitute “sections 122ZA and 122A”.
false
yn is-adran (3), yn lle “adran 122A” rhodder “adrannau 122ZA a 122A”.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004879
true
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”.
false
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”.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004884
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 60
false
60 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004887
true
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”.
false
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”.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004890
true
14 In section 127 (assessment of penalties) (as amended by paragraph 46 of Schedule 23 to LTTA)—
false
14 Yn adran 127 (asesu cosbau) (fel y’i diwygir gan baragraff 46 o Atodlen 23 i DTTT)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004893
true
in subsection (5), after “section 122” insert “, 122ZA”;
false
yn is-adran (5), ar ôl “adran 122” mewnosoder “, 122ZA”;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004896
true
in subsection (6), after “section 122” insert “, 122ZA”.
false
yn is-adran (6), ar ôl “adran 122” mewnosoder “, 122ZA”.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004899
true
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”.
false
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”.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004902
true
16 In section 172 (appealable decisions) (as amended by paragraph 62 of Schedule 23 to LTTA), after subsection (2) insert—
false
16 Yn adran 172 (penderfyniadau apeliadwy) (fel y’i diwygir gan baragraff 62 o Atodlen 23 i DTTT), ar ôl is-adran (2) mewnosoder—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004905
true
“(2A) In subsection (2), “operator”, “authorised landfill site”, “registration” and “non-disposal area” have the same meanings as in LDTA.”
false
“(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.”
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004908
true
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)—
false
17 Yn adran 182 (talu cosbau yn achos adolygiad neu apêl) (fel y’i diwygir gan baragraff 64 o Atodlen 23 i DTTT)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004911
true
in subsection (2), for “section 154” substitute “the normal penalty payment date”;
false
yn is-adran (2), yn lle “adran 154” rhodder “dyddiad talu arferol y gosb”;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004914
true
in subsection (4), in paragraph (a), for “section 154” substitute “the normal penalty payment date”;
false
yn is-adran (4), ym mharagraff (a), yn lle “adran 154” rhodder “dyddiad talu arferol y gosb”;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004917
true
after subsection (6) insert—
false
ar ôl is-adran (6) mewnosoder—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004920
true
“(7) In this section, the “normal penalty payment date” means the date by which a penalty must be paid under—
false
“(7) Yn yr adran hon, ystyr “dyddiad talu arferol y gosb” yw’r dyddiad erbyn pryd y mae’n rhaid talu cosb o dan—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004923
true
section 154, or
false
adran 154, neu
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004926
true
section 70 of LDTA.”
false
adran 70 o DTGT.”
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004929
true
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))”.
false
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))”.
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004932
true
19 In section 192 (interpretation) (as amended by paragraph 70 of Schedule 23 to LTTA)—
false
19 Yn adran 192 (dehongli) (fel y’i diwygir gan baragraff 70 o Atodlen 23 i DTTT)—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004935
true
(a) in subsection (2), insert at the appropriate places—
false
(a) yn is-adran (2), mewnosoder yn y lleoedd priodol—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004938
true
““landfill disposals tax” (“treth gwarediadau tirlenwi”) has the same meaning as in LDTA;”;
false
“mae i “treth gwarediadau tirlenwi” (“landfill disposals tax”) yr un ystyr ag yn DTGT;”;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004941
true
““LDTA” (“DTGT”) means the Landfill Disposals Tax (Wales) Act 2017 (anaw 3);”;
false
“ystyr “DTGT” (“LDTA“) yw Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3);”;
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004944
true
(b) in that subsection, in the definition of “the Welsh Tax Acts”—
false
(b) yn yr is-adran honno, yn y diffiniad o “Deddfau Trethi Cymru”—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004947
true
omit the “and” after paragraph (a);
false
hepgorer yr “a” ar ôl paragraff (a);
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004950
true
at the end of paragraph (b) insert “, and
false
ar ddiwedd paragraff (b) mewnosoder “, ac
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004953
true
(c) LDTA.”
false
(c) DTGT.”
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004956
true
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—
false
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—
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004961
true
Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 61
false
61 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004964
true
hLandfill disposals tax (“treth gwarediadau tirlenwi”)
false
Treth gwarediadau tirlenwi (“landfill disposals tax”)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004967
true
section 192(2)
false
adran 192(2)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004970
true
LDTA (“DTGT”)
false
DTGT (“LDTA”)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004973
true
section 192(2)
false
adran 192(2)
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004978
true
© Crown copyright 2017
false
© Hawlfraint y Goron 2017
1001
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 - Landfill Disposals Tax (Wales) Act 2017.dvapr
Landfill Disposals Tax (Wales) Act 2017 (e).docx
0004981
true
Printed and published in the UK by The Stationery Office Limited under the authority and superintendence of Jeff James, Controller of Her Majesty’s Stationery Office and Queen’s Printer of Acts of Parliament.
false
Argraffwyd a chyhoeddwyd yn y Deyrnas Unedig gan The Stationery Office Limited o dan awdurdod ac arolygiaeth Jeff James, Rheolwr Gwasg Ei Mawrhydi ac Argraffydd Deddfau Seneddol y Frenhines.