en-gb	possesses greater rights in respect of the shares or securities which are the sub j ect of the mortgage than it re q uires to protect its interest as mortgagee, or
cy-gb	os yw’r morgeisai yn meddu ar fwy o hawliau mewn cysylltiad â’r cyfranddaliadau neu’r gwarannau y mae’r morgais yn ymwneud â hwy nag y bo’n ofynnol ganddo er mwyn gwarchod ei fuddiant fel morgeisai, neu

en-gb	could alone or together with connected persons dictate the terms or timing of the default or the happening of any event which allows it to exercise its rights against the mortgagor.
cy-gb	pe gallai’r morgeisai, ar ei ben ei hun neu ynghyd â phersonau cysylltiedig, bennu telerau neu amseriad y drwgdaliad neu unrhyw ddigwyddiad sy’n caniatáu iddo arfer ei hawliau yn erbyn y morgeisiwr.

en-gb	(3) F or the purposes of sub-paragraph (2)(b), a mortgagee is not, by reason only of the mortgage, connected with a company whose shares or securities are the sub j ect of the mortgage.
cy-gb	(3) At ddibenion is-baragraff (2)(b), nid yw morgeisai, yn unig oherwydd y morgais, yn gysylltiedig â chwmni y mae’r morgais yn ymwneud â’i gyfranddaliadau neu ei warannau.

en-gb	(4) I n this paragraph, “mortgage” means—
cy-gb	(4) Yn y paragraff hwn ystyr “morgais”—

en-gb	in E ngland and Wales, and N orthern I reland, any legal or e q uitable charge, and
cy-gb	yng Nghymru a Lloegr, ac yng Ngogledd Iwerddon, yw unrhyw arwystl cyfreithiol neu ecwitIol, a

en-gb	in Scotland, any right in security.
cy-gb	yn yr Alban, yw unrhyw hawl sicrhad.

en-gb	W I T H D R AWA L O F RELIEF 
cy-gb	TYNNU RHYDDHAD YN OL

en-gb	I nter p retation:
cy-gb	Dehongli:

en-gb	relieved transaction
cy-gb	trafodiad a ryddheir

en-gb	7 I n this Part of this Schedule, a transaction that is relieved from tax by virtue of paragraph
cy-gb	7 Yn y Rhan hon o’r Atodlen hon, cyfeirir at drafodiad sydd wedi ei ryddhau rhag treth yn

en-gb	2 (group relief) is referred to as a “relieved transaction”.
cy-gb	rhinwedd paragraff 2 (rhyddhad grrp) fel “trafodiad a ryddheir”.

en-gb	Wit h dra w al of g ro up relief
cy-gb	Tynnu rhyddhad grthp yn ôl

en-gb	8 (1) Where sub-paragraph (2) applies, group relief in relation to a relieved transaction, or an appropriate proportion of it, is withdrawn and tax is chargeable in accordance with this paragraph.
cy-gb	8 (1) Pan fo is-baragraff (2) yn gymwys, mae rhyddhad grrp wedi ei dynnu’n ôl mewn perthynas â thrafodiad a ryddheir, neu gyfran briodol ohono, ac mae treth i’w chodi yn unol â’r paragraff hwn.

en-gb	(2) This sub-paragraph applies where, in the case of a relieved transaction—
cy-gb	(2) Mae’r is-baragraff hwn yn gymwys, yn achos trafodiad a ryddheir—

en-gb	(a) the buyer ceases to be a member of the same group as the seller—
cy-gb	(a) pan fo’r prynwr yn peidio â bod yn aelod o’r un grrp â’r gwerthwr—

en-gb	before the end of the period of 3 years beginning with the effective date of the transaction, or
cy-gb	cyn diwedd y cyfnod o 3 blynedd sy’n dechrau â’r dyddiad y mae’r trafodiad yn cael effaith, neu

en-gb	in pursuance of, or in connection with, arrangements made before the end of that period, and
cy-gb	yn unol â threfniadau a wneir cyn diwedd y cyfnod hwnnw, neu mewn cysylltiad â hwy, a

en-gb	(b) at the time the buyer ceases to be a member of the same group as the seller (“the relevant time”), it or a relevant associated company holds a chargeable interest—
cy-gb	(b) ar yr adeg y mae’r prynwr yn peidio â bod yn aelod o’r un gr*p â’r gwerthwr (“yr adeg berthnasol”), pan fo’r prynwr neu gwmni cyswllt perthnasol yn dal buddiant trethadwy—

en-gb	(i) that was ac q uired by the buyer in the relieved transaction, or
cy-gb	(i) a gaffaelwyd gan y prynwr yn y trafodiad a ryddheir, neu

en-gb	(ii) that is derived from an interest so ac q uired,
cy-gb	(ii) sy’n deillio o fuddiant a gaffaelwyd felly,

en-gb	and that has not subse q uently been ac q uired at market value under a chargeable transaction for which group relief was available but was not claimed.
cy-gb	ac nad yw wedi ei gaffael wedi hynny am ei werth marchnadol o dan drafodiad trethadwy yr oedd rhyddhad grp ar gael mewn perthynas ag ef, ond nas hawliwyd.

en-gb	(3) The amount chargeable is the tax that would have been chargeable in respect of the relieved transaction but for group relief if the chargeable consideration for that transaction had been an amount e q ual to—
cy-gb	(3) Y swm sydd i’w godi yw’r dreth y byddid wedi ei chodi mewn cysylltiad â’r trafodiad a ryddheir oni bai am ryddhad grp pe bai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad hwnnw wedi bod yn swm cyfwerth ag—

en-gb	the market value of the sub j ect-matter of the transaction, and
cy-gb	gwerth marchnadol testun y trafodiad, a

en-gb	if the ac q uisition was the grant of a lease at a rent, that rent, or, as the case may be, an appropriate proportion of the tax that would have been so chargeable.
cy-gb	os rhoi les am rent oedd y caffaeliad, y rhent hwnnw, neu, yn ôl y digwydd, gyfran briodol o’r dreth y byddid wedi ei chodi.

en-gb	(4) In sub-paragraphs (1) and (3), “an appropriate proportion” means an appropriate proportion having regard to the sub j ect-matter of the relieved transaction and what is held at the relevant time by the transferee company or, as the case may be, by that company and its relevant associated companies.
cy-gb	(4) Yn is-baragraffau (1) a (3), ystyr “cyfran briodol” yw cyfran briodol gan roi sylw i destun y trafodiad a ryddheir a’r hyn y mae’r cwmni sy’n drosglwyddai neu, yn ôl y digwydd, y cwmni hwnnw a’i gwmnYau cyswllt perthnasol yn ei ddal ar yr adeg berthnasol.

en-gb	“arrangements” ( " trefniada u" ) includes any scheme, agreement or understanding, whether or not legally enforceable;
cy-gb	ystyr “cwmni cyswllt perthnasol” (“ rele v ant asso c iated c om p any ”), mewn cysylltiad â’r prynwr, yw cwmni—

en-gb	“relevant associated company” ( " c w mni cys w llt p ert h nasol " ), in relation to the buyer, means a company that—
cy-gb	sy’n aelod o’r un grp â’r prynwr yn union cyn i’r prynwr beidio â bod yn aelod o’r un grp â’r gwerthwr, a

en-gb	is a member of the same group as the buyer immediately before the buyer ceases to be a member of the same group as the seller, and
cy-gb	sy’n peidio â bod yn aelod o’r un grp â’r gwerthwr o ganlyniad i’r ffaith fod y prynwr yn peidio â bod yn aelod;

en-gb	ceases to be a member of the same group as the seller in conse q uence of the buyer so ceasing.
cy-gb	mae “trefniadau” (“ arrangements ”) yn cynnwys unrhyw gynllun, unrhyw gytundeb neu unrhyw ddealltwriaeth, pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio.

en-gb	(6) This paragraph has effect sub j ect to paragraphs 9 and 10 (cases in which group relief not withdrawn) and paragraph 12 (withdrawal of group relief in certain cases involving successive transactions).
cy-gb	(6) Mae’r paragraff hwn yn cael effaith yn ddarostyngedig i baragraffau 9 ac 10 (achosion pan na fo rhyddhad grp yn cael ei dynnu’n ôl) a pharagraff 12 (tynnu rhyddhad grp yn ôl mewn achosion penodol sy’n ymwneud â thrafodiadau olynol).

en-gb	C ases in wh ic h g ro up relief not w it h dra w n 
cy-gb	A c hosion p an na fo rhyddhad grth p yn c ael ei dynnu'n ôl

en-gb	9 (1) G roup relief is not withdrawn under paragraph 8 in the following cases.
cy-gb	9 (1) Ni chaiff rhyddhad grp ei dynnu’n ôl o dan baragraff 8 yn yr achosion a ganlyn.

en-gb	(2) The first case is where the buyer ceases to be a member of the same group as the seller by reason of—
cy-gb	(2) Yr achos cyntaf yw pan fo’r prynwr yn peidio â bod yn aelod o’r un grp â’r gwerthwr—

en-gb	anything done for the purposes of, or in the course of, winding up the seller or another company that is above the seller in the group structure, or
cy-gb	o ganlyniad i unrhyw beth a wneir at ddibenion, neu yng nghwrs, dirwyn i ben y gwerthwr neu gwmni arall sydd uwchlaw’r gwerthwr yn strwythur y grp, neu

en-gb	the seller or another company that is above the seller in the group structure otherwise ceasing to exist.
cy-gb	am fod y gwerthwr neu gwmni arall sydd uwchlaw’r gwerthwr yn strwythur y grp yn peidio â bodoli fel arall.

en-gb	(3) F or the purposes of sub-paragraph (2), a company is “above” the seller in the group structure if the seller, or another company that is above the seller in the group structure, is a 75% subsidiary of the company.
cy-gb	(3) At ddibenion is-baragraff (2), mae cwmni “uwchlaw” y gwerthwr yn strwythur y grp os yw’r gwerthwr, neu gwmni arall sydd uwchlaw’r gwerthwr yn strwythur y grp, yn is-gwmni 75% i’r cwmni.

en-gb	(4) The second case is where—
cy-gb	(4) Yr ail achos yw—

en-gb	(a) the buyer ceases to be a member of the same group as the seller as a result of an ac q uisition of shares by another company (“the ac q uiring company”) in relation to which—
cy-gb	(a) pan fo’r prynwr yn peidio â bod yn aelod o’r un gr * p â’r gwerthwr o ganlyniad i’r ffaith fod cwmni arall (“y cwmni caffael”) wedi caffael cyfranddaliadau a bod, mewn perthynas â’r caffaeliad—

en-gb	section 75 of the F inance Act 19 8 6 (c.
cy-gb	adran 75 o Ddeddf Cyllid 1986 (p.

en-gb	41) applies (stamp duty:
cy-gb	41) yn gymwys (y dreth stamp:

en-gb	ac q uisition relief), and
cy-gb	rhyddhad caffael), a

en-gb	the conditions for relief under that section are met, and
cy-gb	yr amodau ar gyfer rhyddhad o dan yr adran honno wedi eu bodloni, a

en-gb	(b) the buyer is immediately after that ac q uisition a member of the same group as the ac q uiring company.
cy-gb	(b) bod y prynwr, yn union ar ôl y caffaeliad hwnnw, yn aelod o’r un gr * p â’r cwmni caffael.

en-gb	(5) B ut in a case within sub-paragraph (4), sub-paragraph (6) applies if—
cy-gb	(5) Ond mewn achos sydd o fewn is-baragraff (4), mae is-baragraff (6) yn gymwys—

en-gb	(a) the buyer ceases to be a member of the same group as the ac q uiring company—
cy-gb	(a) os yw’r prynwr yn peidio â bod yn aelod o’r un gr * p â’r cwmni caffael—

en-gb	before the end of the period of 3 years beginning with the effective date of the relieved transaction, or
cy-gb	cyn diwedd y cyfnod o 3 blynedd sy’n dechrau â’r dyddiad y mae’r trafodiad a ryddheir yn cael effaith, neu

en-gb	(b) at the time the buyer ceases to be a member of the same group as the ac q uiring company, it or a relevant associated company holds a chargeable interest—
cy-gb	(b) ar yr adeg y mae’r prynwr yn peidio â bod yn aelod o’r un gr * p â’r cwmni caffael, os yw’r prynwr neu gwmni cyswllt perthnasol yn dal buddiant trethadwy—

en-gb	that was ac q uired by the buyer in the relieved transaction, or
cy-gb	a gaffaelwyd gan y prynwr yn y trafodiad a ryddheir, neu

en-gb	that is derived from an interest so ac q uired,
cy-gb	sy’n deillio o fuddiant a gaffaelwyd felly,

en-gb	and that has not subse q uently been ac q uired at market value under a chargeable transaction for which group relief was available but was not claimed.
cy-gb	ac nad yw wedi ei gaffael wedi hynny am ei werth marchnadol o dan drafodiad trethadwy yr oedd rhyddhad gr * p ar gael mewn perthynas ag ef, ond nas hawliwyd.

en-gb	(6) The provisions of this Schedule apply as if the buyer had then ceased to be a member of the same group as the seller.
cy-gb	(6) M ae darpariaethau’r Atodlen hon yn gymwys fel pe bai’r prynwr bryd hynny wedi peidio â bod yn aelod o’r un gr * p â’r gwerthwr.

en-gb	“arrangements” ( " trefniada u" ) includes any scheme, agreement or understanding, whether or not legally enforceable;
cy-gb	mae “trefniadau” (“ arrangements ”) yn cynnwys unrhyw gynllun, unrhyw gytundeb neu unrhyw ddealltwriaeth, pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio.

en-gb	“relevant associated company” ( " c w mni cys w llt p ert h nasol " ) , in relation to the buyer, means a company that is a member of the same group as the buyer that ceases to be a member of the same group as the ac q uiring company in conse q uence of the buyer so ceasing.
cy-gb	ystyr “cwmni cyswllt perthnasol” (“ rele v ant asso c iated c om p any ”), mewn perthynas â’r prynwr, yw cwmni sy’n aelod o’r un gr * p â’r prynwr sy’n peidio â bod yn aelod o’r un gr * p â’r cwmni caffael o ganlyniad i’r ffaith fod y prynwr yn peidio â bod yn aelod;

en-gb	G ro up relief not w it h dra w n wh ere seller leaves g ro up
cy-gb	Ni c haiff rhyddhad grth p ei dynnu'n ôl p an fo gwerthwr yn gadael grth p 

en-gb	10 (1) G roup relief is not withdrawn under paragraph 8 where the buyer ceases to be a member
cy-gb	10 (1) Ni chaiff rhyddhad gr * p ei dynnu’n ôl o dan baragraff 8 pan fo’r prynwr yn peidio â bod

en-gb	of the same group as the seller because the seller leaves the group.
cy-gb	yn aelod o’r un gr * p â’r gwerthwr am fod y gwerthwr yn gadael y gr * p.

en-gb	(2) The seller is regarded as leaving the group if the companies cease to be members of the same group by reason of a transaction relating to shares in—
cy-gb	(2) Ystyrir bod y gwerthwr yn gadael y gr * p os yw’r cwmnIau yn peidio â bod yn aelodau o’r un gr * p oherwydd trafodiad sy’n ymwneud â chyfranddaliadau—

en-gb	the seller, or
cy-gb	yn y gwerthwr, neu

en-gb	another company that—
cy-gb	mewn cwmni arall—

en-gb	(i) is above the seller in the group structure, and
cy-gb	(i) sydd uwchlaw’r gwerthwr yn strwythur y gr * p, a

en-gb	(ii) as a result of the transaction ceases to be a member of the same group as the buyer.
cy-gb	(ii) sydd, o ganlyniad i’r trafodiad, yn peidio â bod yn aelod o’r un gr * p â’r prynwr.

en-gb	(3) For the purpose of sub-paragraph (2), a company is “above” the seller in the group structure if the seller, or another company that is above the seller in the group structure, is a 75% subsidiary of the company.
cy-gb	(3) At ddiben is-baragraff (2), mae cwmni “uwchlaw” y gwerthwr yn strwythur y gr * p os yw’r gwerthwr, neu gwmni arall sydd uwchlaw’r gwerthwr yn strwythur y gr * p, yn is-gwmni 75% i’r cwmni.

en-gb	(4) B ut if there is a change in the control of the buyer after the seller leaves the group, paragraphs 8 , 9(4) and (6), 13 and 14 have effect as if the buyer had then ceased to be a member of the same group as the seller (but see sub-paragraph (7)).
cy-gb	(4) Ond os yw rheolaeth dros y prynwr yn newid ar ôl i’r gwerthwr adael y gr * p, mae paragraffau 8, 9(4) a (6), 13 a 14 yn cael effaith fel pe bai’r prynwr bryd hynny wedi peidio â bod yn aelod o’r un gr * p â’r gwerthwr (ond gweler is-baragraff (7)).

en-gb	(5) For the purposes of this paragraph, there is a change in the control of the buyer if—
cy-gb	(5) At ddibenion y paragraff hwn, mae rheolaeth dros y prynwr yn newid os yw—

en-gb	a person who controls the buyer (alone or with others) ceases to do so,
cy-gb	person sydd â rheolaeth dros y prynwr (ar ei ben ei hun neu ynghyd ag eraill) yn peidio â bod â rheolaeth drosto,

en-gb	a person obtains control of the buyer (alone or with others), or
cy-gb	person yn cael rheolaeth dros y prynwr (ar ei ben ei hun neu ynghyd ag eraill), neu

en-gb	the buyer is wound up.
cy-gb	y prynwr yn cael ei ddirwyn i ben.

en-gb	(6) For the purposes of sub-paragraph (5), a person (“P”) does not control, or obtain control of, the buyer if P is under the control of another person or other persons.
cy-gb	(6) At ddibenion is-baragraff (5), nid oes gan berson (“P”) reolaeth dros y prynwr, ac nid yw’n cael rheolaeth dros y prynwr, os oes gan berson arall neu bersonau eraill reolaeth dros P.

en-gb	there is a change in the control of the buyer because a loan creditor (within the meaning given by section 453 of the Corporation Tax Act 2010 (c.
cy-gb	rheolaeth dros y prynwr yn newid am fod credydwr benthyciadau (o fewn yr ystyr a roddir i “loan creditor” gan adran 453 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p.

en-gb	4)) obtains control of, or ceases to control, the buyer, and
cy-gb	4)) yn cael rheolaeth dros y prynwr, neu’n peidio â bod â rheolaeth dros y prynwr, a

en-gb	the other persons who controlled the buyer before that change continue to do so.
cy-gb	y personau eraill a oedd â rheolaeth dros y prynwr cyn y newid hwnnw yn parhau i fod â rheolaeth drosto.

en-gb	( 8 ) In this paragraph, references to “control” are to be interpreted in accordance with sections 450 and 451 of the Corporation Tax Act 2010 (c.
cy-gb	(8) Yn y paragraff hwn, mae cyfeiriadau at “rheolaeth” i’w dehongli yn unol â’r diffiniad o “control” yn adrannau 45 0 a 451 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p.

en-gb	4) (sub j ect to sub-paragraph (6)).
cy-gb	4) (yn ddarostyngedig i is-baragraff (6)).

en-gb	G ro up relief not w it h dra w n as a res u lt of certain transfers of bu siness etc. b y mu t u al societies 
cy-gb	Ni c haiff rhyddhad grIp ei dynnu'n ôl o ganlyniad i drosglwyddiadau enodol busnes et c . gan gymdeithasau c ydfuddiannol

en-gb	11 (1) G roup relief is not withdrawn under paragraph 8 where—
cy-gb	11 (1) Ni chaiff rhyddhad gr * p ei dynnu’n ôl o dan baragraff 8—

en-gb	there is a relevant transfer of business or engagement,
cy-gb	pan fo trosglwyddiad perthnasol o fusnes neu ymrwymiad,

en-gb	before the date of the relevant transfer there had been a relieved transaction, and as a result of that transfer, the buyer in the relieved transaction ceases to be a member of the same group as the seller—
cy-gb	pan fu trafodiad a ryddheir cyn dyddiad y trosglwyddiad perthnasol, ac  o ganlyniad i’r trosglwyddiad hwnnw, pan fo’r prynwr yn y trafodiad a ryddheir yn peidio â bod yn aelod o’r un gr * p â’r gwerthwr—

en-gb	in pursuance of, or in connection with, arrangements made before the end of that period.
cy-gb	yn unol â threfniadau a wneir cyn diwedd y cyfnod hwnnw, neu mewn cysylltiad â hwy.

en-gb	(2) In this paragraph, a “relevant transfer of business or engagement” means—
cy-gb	(2) Yn y paragraff hwn, ystyr “trosglwyddiad perthnasol o fusnes neu ymrwymiad” yw—

en-gb	a transfer of business described in paragraph 10(1)(a) and (b) of Schedule 22 (transactions entered into by building societies);
cy-gb	trosglwyddiad busnes a ddisgrifir ym mharagraff 1 0 (1)(a) a (b) o Atodlen 22 (trafodiadau yr ymrwymir iddynt gan gymdeithasau adeiladu);

en-gb	a transfer of business described in paragraph 11(1) of that Schedule (transactions entered into by friendly societies);
cy-gb	trosglwyddiad busnes a ddisgrifir ym mharagraffau 11(1) o’r Atodlen honno (trafodiadau yr ymrwymir iddynt gan gymdeithasau cyfeillgar);

en-gb	a transfer of business described in paragraph 12(1) of that Schedule (transactions entered into by co-operative and community benefit societies or credit unions).
cy-gb	trosglwyddiad busnes a ddisgrifir ym mharagraff 12(1) o’r Atodlen honno (trafodiadau yr ymrwymir iddynt gan gymdeithasau cydweithredol a chymdeithasau budd cymunedol neu undebau credyd).

en-gb	Wit h dra w al of g ro up relief in certain cases involvin g s u ccessive transactions
cy-gb	Tynnu rhyddhad grthp yn ôl mewn achosion penodol sy'n ymwneud a thrafodiadau olynol

en-gb	12 (1) Where in the case of a relieved transaction—
cy-gb	12 (1) Yn achos trafodiad a ryddheir—

en-gb	(a) there is a change in the control of the buyer,
cy-gb	(a) pan fo rheolaeth dros y prynwr yn newid,

en-gb	(b) that change occurs—
cy-gb	(b) pan fo’r newid hwnnw yn digwydd—

en-gb	in pursuance of, or in connection with, arrangements made before the end of that period,
cy-gb	yn unol â threfniadau a wneir cyn diwedd y cyfnod hwnnw, neu mewn cysylltiad â hwy,

en-gb	(c) apart from this paragraph, group relief in relation to the relieved transaction would not be withdrawn under paragraph 8 , and
cy-gb	(c) pe na byddai rhyddhad grp mewn perthynas â’r trafodiad a ryddheir, oni bai am y paragraff hwn, yn cael ei dynnu’n ôl o dan baragraff 8, a

en-gb	(d) any previous transaction falls within sub-paragraph (3),
cy-gb	(d) pan fo unrhyw drafodiad blaenorol yn dod o fewn is-baragraff (3),

en-gb	paragraphs 8 , 9 and 10 have effect in relation to the relieved transaction as if the seller in the earliest previous transaction falling within sub-paragraph (3) were the seller in the relieved transaction.
cy-gb	mae paragraffau 8, 9 ac 1 0 yn cael effaith mewn perthynas â’r trafodiad a ryddheir fel pe bai’r gwerthwr yn y trafodiad blaenorol cynharaf sydd o fewn is-baragraff (3) yn werthwr yn y trafodiad a ryddheir.

en-gb	(2) Sub-paragraph (1) has effect sub j ect to sub-paragraph (6).
cy-gb	(2) M ae is-baragraff (1) yn cael effaith yn ddarostyngedig i is-baragraff (6).

en-gb	(3) A previous transaction falls within this sub-paragraph if—
cy-gb	(3) M ae trafodiad blaenorol o fewn yr is-baragraff hwn—

en-gb	the previous transaction is a relieved transaction or is relieved from tax by virtue of Schedule 17 (reconstruction and ac q uisition reliefs),
cy-gb	os yw’r trafodiad blaenorol yn drafodiad a ryddheir neu os yw wedi ei ryddhau rhag treth yn rhinwedd Atodlen 17 (rhyddhad atgyfansoddi a rhyddhad caffael),

en-gb	the effective date of the previous transaction is less than 3 years before the date of the event falling within sub-paragraph (1)(a),
cy-gb	os yw’r dyddiad y mae’r trafodiad blaenorol yn cael effaith lai na 3 blynedd cyn dyddiad y digwyddiad sydd o fewn is-baragraff (1)(a),

en-gb	the chargeable interest ac q uired under the relieved transaction by the buyer in that transaction is the same as, comprises, forms part of, or is derived from, the chargeable interest ac q uired under the previous transaction by the buyer in the previous transaction, and
cy-gb	os yw’r buddiant trethadwy a gaffaelir o dan y trafodiad a ryddheir gan y prynwr yn y trafodiad hwnnw yr un fath â’r buddiant trethadwy a gaffaelwyd o dan y trafodiad blaenorol gan y prynwr yn y trafodiad blaenorol, neu’n ei ffurfio, yn ffurfio rhan ohono, neu’n deillio ohono, a

en-gb	since the previous transaction, the chargeable interest ac q uired under that transaction has not been ac q uired by any person in a transaction that is not a relieved transaction nor is relieved from tax by virtue of Schedule 17 (reconstruction and ac q uisition reliefs).
cy-gb	os nad yw, ers y trafodiad blaenorol, y buddiant trethadwy a gaffaelwyd o dan y trafodiad hwnnw wedi ei gaffael gan unrhyw berson mewn trafodiad nad yw’n drafodiad a ryddheir nac wedi ei ryddhau rhag treth yn rhinwedd Atodlen 17 (rhyddhad atgyfansoddi a rhyddhad caffael).

en-gb	(4) F or the purposes of this paragraph, there is a change in the control of a company if—
cy-gb	(4) At ddibenion y paragraff hwn, mae rheolaeth dros gwmni yn newid os yw—

en-gb	any person who controls the company (alone or with others) ceases to do so,
cy-gb	unrhyw berson sydd â rheolaeth dros y cwmni (ar ei ben ei hun neu ynghyd ag eraill) yn peidio â bod â rheolaeth drosto,

en-gb	a person obtains control of the company (alone or with others), or
cy-gb	person yn cael rheolaeth dros y cwmni (ar ei ben ei hun neu ynghyd ag eraill), neu

en-gb	the company is wound up.
cy-gb	y cwmni yn cael ei ddirwyn i ben.

en-gb	(5) R eferences to “control” in this paragraph are to be construed in accordance with sections 450 and 451 of the Corporation Tax Act 2010 (c.
cy-gb	(5) M ae cyfeiriadau at “rheolaeth” yn y paragraff hwn i’w dehongli yn unol â’r diffiniad o “control” yn adrannau 45 0 a 451 o Ddeddf Treth G orfforaeth 2 0 1 0 (p.

en-gb	there is a change in the control of the buyer because a loan creditor (within the meaning given by section 453 of the Corporation Tax Act 2010 (c.
cy-gb	rheolaeth dros y prynwr yn newid am fod credydwr benthyciadau (o fewn yr ystyr a roddir i “loan creditor” gan adran 453 o Ddeddf Treth G orfforaeth 2 0 1 0 (p.

en-gb	(7) I f two or more transactions effected at the same time are the earliest previous transactions falling within sub-paragraph (3), the reference in sub-paragraph (1) to the seller in the earliest previous transaction is a reference to the persons who are the sellers in the earliest previous transactions.
cy-gb	(7) Os dau drafodiad neu ragor y rhoddwyd effaith iddynt ar yr un pryd yw’r trafodiadau blaenorol cynharaf o fewn is-baragraff (3), mae’r cyfeiriad yn is-baragraff (1) at y gwerthwr yn y trafodiad blaenorol cynharaf yn gyfeiriad at y personau sy’n werthwyr yn y trafodiadau blaenorol cynharaf.

en-gb	( 8 ) I n this paragraph, “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable.
cy-gb	(8) Yn y paragraff hwn, mae “trefniadau” yn cynnwys unrhyw gynllun, unrhyw gytundeb neu unrhyw ddealltwriaeth, pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio.

en-gb	RE C OVERY OF RELIEF FRO M C ER TA IN P ER S ON S 
cy-gb	ADENNILL RHYDDHAD G AN BERSONAU PENODOL

en-gb	R ecover y of g ro up relief fro m anot h er g ro up co mp an y or controllin g director 
cy-gb	Adennill rhyddhad grthp gan un arall o gwmnhau'r grthp neu gan gyfarwyddwr a rheolaeth

en-gb	tax is chargeable under paragraph 8 (withdrawal of group relief),
cy-gb	pan fo treth i’w chodi o dan baragraff (8) (tynnu rhyddhad grrp yn ôl),

en-gb	the amount so chargeable has been finally determined, and
cy-gb	pan fo’r swm sydd i’w godi felly wedi ei bennu’n derfynol, ac

en-gb	the whole or part of the amount so chargeable is unpaid 6 months after the date on which it became payable.
cy-gb	pan na fo’r holl swm neu ran o’r swm sydd i’w godi felly wedi ei dalu 6 mis ar ôl y dyddiad y daeth yn daladwy.

en-gb	(2) The following persons may, by notice under paragraph 14, be re q uired to pay the unpaid tax (together with any interest payable)—
cy-gb	(2) G all fod yn ofynnol i’r personau a ganlyn, drwy hysbysiad o dan baragraff 14, dalu’r dreth nas talwyd (ynghyd ag unrhyw log sy’n daladwy)—

en-gb	the seller;
cy-gb	y gwerthwr;

en-gb	any company that at any relevant time was a member of the same group as the buyer and was above it in the group structure;
cy-gb	unrhyw gwmni a oedd, ar unrhyw adeg berthnasol, yn aelod o’r un grrp â’r prynwr ac a oedd uwchlaw iddo yn strwythur y grrp;

en-gb	any person who at any relevant time was a controlling director of the buyer or a company having control of the buyer.
cy-gb	unrhyw berson a oedd, ar unrhyw adeg berthnasol, yn gyfarwyddwr â rheolaeth dros y prynwr neu’n gwmni â rheolaeth dros y prynwr.

en-gb	(3) F or the purposes of sub-paragraph (2)(b)—
cy-gb	(3) At ddibenion is-baragraff (2)(b)—

en-gb	a “relevant time” means any time between the effective date of the relieved transaction and the buyer ceasing to be a member of the same group as the seller;
cy-gb	ystyr “adeg berthnasol” yw unrhyw adeg rhwng y dyddiad y mae’r trafodiad a ryddheir yn cael effaith a phan fydd y prynwr yn peidio â bod yn aelod o’r un grrp â’r gwerthwr;

en-gb	a company (“company A”) is “above” another company (“company B”) in a group structure if company B, or another company that is above company B in the group structure, is a 75% subsidiary of company A.
cy-gb	mae cwmni (“cwmni A”) “uwchlaw” cwmni arall (“cwmni B”) o fewn strwythur grrp os yw cwmni B, neu gwmni arall sydd uwchlaw cwmni B yn strwythur y grrp, yn is-gwmni 75% i gwmni A.

en-gb	(4) I n sub-paragraph (2)(c)—
cy-gb	(4) Yn is-baragraff (2)(c)—

en-gb	“director” ( " c y farw y ddwr " ), in relation to a company, has the meaning given by section 67(1) of the I ncome Tax ( E arnings and Pensions) Act 2003 (c.
cy-gb	mae i “cyfarwyddwr”, mewn perthynas â chwmni, yr ystyr a roddir i “director” gan adran 67(1) o Ddeddf Treth Incwm (Enillion a Phensiynau) 2 00 3 (p.

en-gb	1) (read with subsection (2) of that section) and includes any person falling within section 452(1) of the Corporation Tax Act 2010 (c.
cy-gb	1) (a ddarllenir ar y cyd ag is-adran (2) o’r adran honno) ac mae’n cynnwys unrhyw berson sydd o fewn adran 452(1) o Ddeddf Treth Gorfforaeth 2 0 1 0 (p.

en-gb	“controlling director” ( " c y farw y ddwr a rheolaeth " ) , in relation to a company, means a director of the company who has control of it (construing control in accordance with sections 450 and 451 of the Corporation Tax Act 2010 (c.
cy-gb	ystyr “cyfarwyddwr â rheolaeth” (“ c ontrolling dire c tor ”), mewn perthynas â chwmni, yw un o gyfarwyddwyr y cwmni sydd â rheolaeth drosto (gan ddehongli rheolaeth yn unol â’r diffiniad o “control” yn adrannau 45 0 a 451 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p.

en-gb	4)).
cy-gb	4)).

en-gb	(5) F or the purposes of this paragraph, a claim is not finally determined until—
cy-gb	(5) At ddibenion y paragraff hwn, nid yw hawliad wedi ei bennu’n derfynol hyd na ellir amrywio—

en-gb	the claim, or
cy-gb	yr hawliad, neu

en-gb	the amount to which it relates,
cy-gb	y swm y mae’n ymwneud ag ef,

en-gb	can no longer be varied (whether on review, appeal or otherwise).
cy-gb	mwyach (boed drwy adolygiad, drwy apêl neu fel arall).

en-gb	R ecover y of g ro up relief s upp le m entar y
cy-gb	Adennill rhyddhad grthp: atodol

en-gb	14 (1) WRA may issue a notice to a person within paragraph 13(2) re q uiring the person to pay the amount that remains unpaid before the end of the period of 30 days beginning with the day on which the notice is issued.
cy-gb	14 (1) Caiff ACC ddyroddi hysbysiad i berson sydd o fewn paragraff 13(2) yn ei gwneud yn ofynnol i’r person dalu’r swm sy’n parhau heb ei dalu cyn diwedd y cyfnod o 3 0 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir yr hysbysiad.

en-gb	A notice under sub-paragraph (1) must be issued before the end of the period of 3 years beginning with the date of the final determination mentioned in paragraph 13(1)(b).
cy-gb	Rhaid dyroddi hysbysiad o dan is-baragraff (1) cyn diwedd y cyfnod o 3 blynedd sy’n dechrau â dyddiad pennu’r swm terfynol a grybwyllir ym mharagraff 13(1)(b).

en-gb	The notice must state the amount re q uired to be paid by the person to whom the notice is issued.
cy-gb	Rhaid i’r hysbysiad ddatgan y swm y mae’n ofynnol i’r person y dyroddir yr hysbysiad iddo ei dalu.

en-gb	That amount is a “relevant amount” payable by the person to whom the notice is issued for the purposes of Part 7 of TCMA (payment and enforcement).
cy-gb	Mae’r swm hwnnw yn “swm perthnasol” sy’n daladwy gan y person y dyroddir yr hysbysiad iddo at ddibenion Rhan 7 o DCRhT (talu a gorfodi).

en-gb	A person who has paid an amount in pursuance of a notice under this paragraph may recover that amount from the buyer.
cy-gb	Caiff person sydd wedi talu swm yn unol â hysbysiad o dan y paragraff hwn adennill y swm hwnnw gan y prynwr.

en-gb	RE C ON ST RU CT ION A N D AC QUI S I T ION RELIEF S 
cy-gb	RHYDDHAD ATGYFANSODDI A RHYDDHAD CAFFAEL

en-gb	1 (1) This Schedule makes provision about reconstruction relief and ac q uisition relief.
cy-gb	1 (1) Mae’r Atodlen hon yn gwneud darpariaeth ynghylch rhyddhad atgyfansoddi a rhyddhad caffael.

en-gb	Part 2 describes the relief available for transactions entered into in pursuance of a scheme of reconstruction,
cy-gb	mae Rhan 2 yn disgrifio’r rhyddhad sydd ar gael ar gyfer trafodiadau yr ymrwymir iddynt yn unol â chynllun atgyfansoddi,

en-gb	Part 3 provides for the amount of tax chargeable where a land transaction is entered into in connection with a company ac q uiring the whole or part of the undertaking of another company,
cy-gb	mae Rhan 3 yn darparu ar gyfer swm y dreth sydd i’w godi pan ymrwymir i drafodiad tir mewn cysylltiad â chwmni sy’n caffael holl ymgymeriad cwmni arall, neu ran ohono,

en-gb	Part 4 makes provision about the withdrawal of reconstruction relief or ac q uisition relief, and
cy-gb	mae Rhan 4 yn gwneud darpariaeth ynghylch tynnu’n ôl ryddhad atgyfansoddi neu ryddhad caffael, a

en-gb	RE C ON ST RU CT ION RELIEF
cy-gb	RHYDDHAD ATGYFANSODDI

en-gb	R econstr u ction relief 
cy-gb	Rhyddhad atgyfansoddi

en-gb	a company (“the ac q uiring company”) ac q uires the whole or part of the undertaking of another company (“the target company”) in pursuance of a scheme for the reconstruction of the target company, and
cy-gb	cwmni (“y cwmni caffael”) yn caffael holl ymgymeriad cwmni arall (“y cwmni targed”), neu ran o’i ymgymeriad, yn unol â chynllun i atgyfansoddi’r cwmni targed, a

en-gb	the first and second conditions specified below are met,
cy-gb	yr amod cyntaf a’r ail amod a bennir isod wedi eu bodloni,

en-gb	a land transaction entered into for the purposes of or in connection with the transfer of the undertaking or part is relieved from tax.
cy-gb	mae trafodiad tir yr ymrwymir iddo at ddibenion trosglwyddo ymgymeriad neu ran o ymgymeriad, neu mewn cysylltiad â hynny, wedi ei ryddhau rhag treth.

en-gb	R elief under this paragraph is referred to in this Schedule as “reconstruction relief”. 
cy-gb	Yn yr Atodlen hon, cyfeirir at ryddhad o dan y paragraff hwn fel “rhyddhad atgyfansoddi”.

en-gb	The first condition is that the consideration for the ac q uisition consists wholly or partly of the issue of non-redeemable shares in the ac q uiring company to all the shareholders of the target company.
cy-gb	Yr amod cyntaf yw bod y gydnabyddiaeth ar gyfer y caffaeliad yn llwyr neu’n rhannol ar ffurf dyroddi cyfranddaliadau anatbrynadwy yn y cwmni caffael i holl gyfranddalwyr y cwmni targed.

en-gb	Where the consideration for the ac q uisition consists partly of the issue of non-redeemable shares, that condition is met only if the rest of the consideration consists wholly of the assumption or discharge by the ac q uiring company of liabilities of the target company.
cy-gb	Pan fo’r gydnabyddiaeth ar gyfer y caffaeliad yn rhannol ar ffurf dyroddi cyfranddaliadau anatbrynadwy, ni fodlonir yr amod hwnnw oni bai bod gweddill y gydnabyddiaeth yn llwyr ar ffurf ysgwyddo neu gyflawni rhwymedigaethau’r cwmni targed gan y cwmni caffael.

en-gb	(5) I n sub-paragraphs (3) and (4), “non-redeemable shares” means shares that are not redeemable shares.
cy-gb	(5) Yn is-baragraffau (3) a (4), ystyr “cyfranddaliadau anatbrynadwy” yw cyfranddaliadau nad ydynt yn gyfranddaliadau atbrynadwy.

en-gb	(6) The second condition is that after the ac q uisition has been made—
cy-gb	(6) Yr ail amod yw bod, ar ôl i’r caffaeliad gael ei wneud—

en-gb	each shareholder of each of the companies is a shareholder of the other, and
cy-gb	pob cyfranddaliwr ym mhob un o’r cwmnIau yn gyfranddaliwr yn y cwmni arall, a

en-gb	the proportion of shares of one of the companies held by any shareholder is the same, or as nearly as may be the same, as the proportion of shares of the other company held by that shareholder.
cy-gb	y gyfran o gyfranddaliadau un o’r cwmnIau sy’n cael ei dal gan unrhyw gyfranddaliwr yr un fath, neu bron iawn yn union yr un fath, â’r gyfran o gyfranddaliadau sy’n cael ei dal gan y cyfranddaliwr hwnnw yn y cwmni arall.

en-gb	(7) I f immediately before the ac q uisition the target company or the ac q uiring company holds any of its own shares, the shares are to be treated for the purposes of sub-paragraphs (3) and (6) as having been cancelled before the ac q uisition (and, accordingly, the company is to be treated as if it were not a shareholder of itself).
cy-gb	(7) Os yw’r cwmni targed neu’r cwmni caffael, yn union cyn y caffaeliad, yn dal unrhyw un neu ragor o’i gyfranddaliadau ei hun, mae’r cyfranddaliadau i’w trin at ddibenion is-baragraffau (3) a (6) fel pe baent wedi eu canslo cyn y caffaeliad (ac felly, mae’r cwmni i’w drin fel pe na bai’n gyfranddaliwr ynddo’i hun).

en-gb	(8) This paragraph is sub j ect to paragraph 5 (withdrawal of reconstruction or ac q uisition relief).
cy-gb	(8) Mae’r paragraff hwn yn ddarostyngedig i baragraff 5 (tynnu’n ôl ryddhad atgyfansoddi neu ryddhad caffael).

en-gb	AC QUI S I T ION RELIEF 
cy-gb	RHYDDHAD CAFFAEL

en-gb	Ac qu isition relief
cy-gb	Rhyddhad caffael

en-gb	a company (“the ac q uiring company”) ac q uires the whole or part of the undertaking of another company (“the target company”), and
cy-gb	cwmni (“y cwmni caffael”) yn caffael holl ymgymeriad cwmni arall (“y cwmni targed”) neu ran o’i ymgymeriad, a

en-gb	all the conditions specified below are met,
cy-gb	pob un o’r amodau a bennir isod wedi eu bodloni,

en-gb	the amount of tax chargeable on a land transaction entered into for the purposes of or in connection with the transfer of the undertaking or part is limited to 0.5 % of the chargeable consideration for the transaction (or such other proportion of that consideration as the Welsh Ministers may specify by regulations under this paragraph).
cy-gb	mae swm y dreth sydd i’w godi ar drafodiad tir yr ymrwymir iddo at ddibenion neu mewn cysylltiad â throsglwyddo’r ymgymeriad neu’r rhan o ymgymeriad wedi ei gyfyngu i 0.5 % o’r gydnabyddiaeth drethadwy ar gyfer y trafodiad (neu unrhyw gyfran arall o’r gydnabyddiaeth honno a bennir gan Weinidogion Cymru drwy reoliadau o dan y paragraff hwn.)

en-gb	(2) R elief under this paragraph is referred to in this Schedule as “ac q uisition relief”.
cy-gb	(2) Yn yr Atodlen hon, cyfeirir at ryddhad o dan y paragraff hwn fel “rhyddhad caffael”.

en-gb	(3) The first condition is that the consideration for the ac q uisition consists wholly or partly of the issue of non-redeemable shares in the ac q uiring company to—
cy-gb	(3) Yr amod cyntaf yw bod y gydnabyddiaeth ar gyfer y caffaeliad yn llwyr neu’n rhannol ar ffurf dyroddi cyfranddaliadau anatbrynadwy yn y cwmni caffael—

en-gb	the target company, or
cy-gb	i’r cwmni targed, neu

en-gb	all or any of the target company's shareholders.
cy-gb	i holl gyfranddalwyr y cwmni targed, neu i unrhyw un neu ragor ohonynt.

en-gb	(4) Where the consideration for the ac q uisition consists partly of the issue of non-redeemable shares, that condition is met only if the rest of the consideration consists wholly of—
cy-gb	(4) Pan fo’r gydnabyddiaeth ar gyfer y caffaeliad yn rhannol ar ffurf dyroddi cyfranddaliadau anatbrynadwy, ni fodlonir yr amod hwnnw oni bai bod gweddill y gydnabyddiaeth yn llwyr ar ffurf—

en-gb	cash not exceeding 10 % of the nominal value of the non-redeemable shares so issued,
cy-gb	arian parod heb fod uwchlaw 10 % o werth nominal y cyfranddaliadau anatbrynadwy a ddyroddir felly,

en-gb	the assumption or discharge by the ac q uiring company of liabilities of the target company, or
cy-gb	y cwmni caffael yn ysgwyddo neu’n cyflawni rhwymedigaethau’r cwmni targed, neu

en-gb	both of those things.
cy-gb	y ddau beth hynny.

en-gb	I n sub-paragraphs (3) and (4), “non-redeemable shares” means shares that are not redeemable shares. 
cy-gb	Yn is-baragraffau (3) a (4), ystyr “cyfranddaliadau anatbrynadwy” yw cyfranddaliadau nad ydynt yn gyfranddaliadau atbrynadwy.

en-gb	The second condition is that the ac q uiring company is not associated with another company that is a party to arrangements with the target company relating to shares of the ac q uiring company issued in connection with the transfer of the undertaking or part.
cy-gb	Yr ail amod yw nad oes cyswllt rhwng y cwmni caffael a chwmni arall sy’n barti i drefniadau gyda’r cwmni targed yn ymwneud â chyfranddaliadau’r cwmni caffael a ddyroddir mewn cysylltiad â throsglwyddo’r ymgymeriad neu’r rhan o ymgymeriad.

en-gb	F or this purpose, companies are associated if one has control of the other or both are controlled by the same person or persons; and the reference to control is to be construed in accordance with sections 450 and 451 of the Corporation Tax Act 2010 (c.
cy-gb	At y diben hwn, mae cyswllt rhwng cwmnIau os oes gan un reolaeth dros y llall neu os caiff y naill a’r llall eu rheoli gan yr un person neu bersonau; ac mae’r cyfeiriad at “rheolaeth” i’w ddehongli yn unol â’r diffiniad o “control” yn adrannau 45 0 a 451 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p.

en-gb	The third condition is that the undertaking or part ac q uired by the ac q uiring company has as its main activity the carrying on of a trade that does not consist wholly or mainly of dealing in chargeable interests.
cy-gb	Y trydydd amod yw mai prif weithgaredd yr ymgymeriad neu’r rhan o ymgymeriad a gaffaelir gan y cwmni caffael yw cynnal masnach nad yw’n llwyr neu’n bennaf ar ffurf delio mewn buddiannau trethadwy.

en-gb	I n sub-paragraph ( 8 ), “trade” has the same meaning as in section 1119 of the Corporation Tax Act 2010 (c.
cy-gb	Yn is-baragraff (8), mae i “masnach” yr un ystyr â “trade” yn adran 1119 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p.

en-gb	I n this paragraph, “arrangements” include any scheme, agreement or understanding, whether or not legally enforceable. 
cy-gb	Yn y paragraff hwn, mae “trefniadau” yn cynnwys unrhyw gynllun, unrhyw drefniant neu unrhyw ddealltwriaeth, pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio.

en-gb	This paragraph is sub j ect to paragraph 5 (withdrawal of reconstruction or ac q uisition relief).
cy-gb	Mae’r paragraff hwn yn ddarostyngedig i baragraff 5 (tynnu’n ôl ryddhad atgyfansoddi neu ryddhad caffael).

en-gb	W I T H D R AWA L OF RE C ON ST RU CT ION OR AC QUI S I T ION RELIEF 
cy-gb	TYNNU’N OL RYDDHAD ATGYFANSODDI NEU RYDDHAD CAFFAEL

en-gb	4 I n this Part and in Part 5 of this Schedule, a transaction—
cy-gb	4 Yn y Rhan hon ac yn Rhan 5 o’r Atodlen hon, cyfeirir at drafodiad—

en-gb	that is relieved from tax by virtue of reconstruction relief, or
cy-gb	sydd wedi ei ryddhau rhag treth yn rhinwedd rhyddhad atgyfansoddi, neu

en-gb	on which tax is chargeable in accordance with paragraph 3 (ac q uisition relief), is referred to as a “relieved transaction”.
cy-gb	y mae treth i’w chodi arno yn unol â pharagraff 3 (rhyddhad caffael), fel “trafodiad a ryddheir”.

en-gb	Wit h dra w al of reconstr u ction or ac qu isition relief
cy-gb	Tynnu'n ôl ryddhad atgyfansoddi neu ryddhad caffael

en-gb	5 (1) Where sub-paragraph (2) applies, reconstruction or ac q uisition relief in relation to a relieved transaction, or an appropriate proportion of it, is withdrawn and tax is chargeable in accordance with this paragraph.
cy-gb	5 (1) Pan fo is-baragraff (2) yn gymwys, mae rhyddhad atgyfansoddi neu ryddhad caffael mewn perthynas â thrafodiad a ryddheir, neu gyfran briodol ohono, wedi ei dynnu’n ôl ac mae treth i’w chodi yn unol â’r paragraff hwn.

en-gb	(2) This sub-paragraph applies where—
cy-gb	(2) Mae’r is-baragraff hwn yn gymwys pan fo—

en-gb	(a) control of the ac q uiring company changes—
cy-gb	(a) rheolaeth dros y cwmni caffael yn newid—

en-gb	in pursuance of, or in connection with, arrangements made before the end of that period, and
cy-gb	yn unol â threfniadau a wneir cyn diwedd y cyfnod hwnnw, neu mewn cysylltiad â threfniadau o’r fath, a

en-gb	(b) at the time control of the ac q uiring company changes (“the relevant time”), it or a relevant associated company holds a chargeable interest—
cy-gb	(b) ar yr adeg y mae rheolaeth dros y cwmni caffael yn newid (“yr adeg berthnasol”), y cwmni hwnnw neu gwmni cyswllt perthnasol yn dal buddiant trethadwy—

en-gb	(i) that was ac q uired by the ac q uiring company under the relieved transaction, or
cy-gb	(i) a gaffaelwyd gan y cwmni caffael o dan y trafodiad a ryddheir, neu

en-gb	and that has not subse q uently been ac q uired at market value under a chargeable transaction in relation to which reconstruction or ac q uisition relief was available but was not claimed.
cy-gb	ac nad yw wedi ei gaffael wedi hynny am ei werth marchnadol o dan drafodiad trethadwy yr oedd rhyddhad atgyfansoddi neu ryddhad caffael ar gael mewn perthynas ag ef, ond nas hawliwyd.

en-gb	(3) The amount chargeable is the tax that would have been chargeable in respect of the relieved transaction but for reconstruction or ac q uisition relief if the chargeable consideration for that transaction had been an amount e q ual to—
cy-gb	(3) Y swm sydd i’w godi yw’r dreth y byddid wedi ei chodi mewn cysylltiad â’r trafodiad a ryddheir oni bai am ryddhad atgyfansoddi neu ryddhad caffael pe bai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad hwnnw wedi bod yn swm cyfwerth ag—

en-gb	(4) In sub-paragraphs (1) and (3), “an appropriate proportion” means an appropriate proportion having regard to the sub j ect-matter of the relieved transaction and what is held at the relevant time by the ac q uiring company or, as the case may be, by that company and any relevant associated companies.
cy-gb	(4) Yn is-baragraffau (1) a (3), ystyr “cyfran briodol” yw cyfran briodol gan roi sylw i destun y trafodiad a ryddheir a’r hyn y mae’r cwmni caffael neu, yn ôl y digwydd, y cwmni hwnnw ac unrhyw gwmnYau cyswllt perthnasol yn ei ddal ar yr adeg berthnasol.

en-gb	(5) In this paragraph, “relevant associated company”, in relation to the ac q uiring company, means a company—
cy-gb	(5) Yn y paragraff hwn, ystyr “cwmni cyswllt perthnasol”, mewn perthynas â’r cwmni caffael, yw cwmni—

en-gb	that is controlled by the ac q uiring company immediately before the control of that company changes, and
cy-gb	sydd dan reolaeth y cwmni caffael yn union cyn bod rheolaeth dros y cwmni hwnnw yn newid, a

en-gb	of which control changes in conse q uence of the change of control of that company.
cy-gb	y mae rheolaeth drosto yn newid o ganlyniad i’r newid yn rheolaeth y cwmni hwnnw.

en-gb	“arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable;
cy-gb	mae “trefniadau” yn cynnwys unrhyw gynllun, unrhyw gytundeb neu unrhyw ddealltwriaeth, pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio;

en-gb	“control” is to be construed in accordance with sections 450 and 451 of the Corporation Tax Act 2010 (c.
cy-gb	mae “rheolaeth” i’w ddehongli yn unol â’r diffiniad o “control” yn adrannau 45 0 a 451 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p.

en-gb	references to control of a company changing are to the company becoming controlled—
cy-gb	mae cyfeiriadau at reolaeth dros gwmni yn newid yn gyfeiriadau at y cwmni yn dod i gael ei reoli—

en-gb	by a different person,
cy-gb	gan berson gwahanol,

en-gb	by a different number of persons, or
cy-gb	gan nifer gwahanol o bersonau, neu

en-gb	by two or more persons at least one of whom is not the person, or one of the persons, by whom the company was previously controlled.
cy-gb	gan ddau neu ragor o bersonau nad yw o leiaf un ohonynt y person, neu un o’r personau, a oedd â rheolaeth dros y cwmni yn flaenorol.

en-gb	(7) This paragraph has effect sub j ect to paragraph 6 (cases in which reconstruction or ac q uisition relief not withdrawn).
cy-gb	(7) Mae’r paragraff hwn yn cael effaith yn ddarostyngedig i baragraff 6 (achosion pan na chaiff rhyddhad atgyfansoddi neu ryddhad caffael ei dynnu’n ôl).

en-gb	C ases in wh ic h reconstr u ction or ac qu isition relief not w it h dra w n 
cy-gb	Achosion p an na chaiff rhyddhad atgyfansoddi neu ryddhad caffael ei dynnu'n ôl

en-gb	6 (1) R econstruction or ac q uisition relief is not withdrawn under paragraph 5 in the following cases.
cy-gb	6 (1) Ni chaiff rhyddhad atgyfansoddi na rhyddhad caffael ei dynnu’n ôl o dan baragraff 5 yn yr achosion a ganlyn.

en-gb	(2) The first case is where control of the ac q uiring company changes as a result of a share transaction that is effected as mentioned in—
cy-gb	(2) Yr achos cyntaf yw pan fo rheolaeth dros y cwmni caffael yn newid o ganlyniad i drafodiad cyfranddaliadau sy’n cael effaith fel a grybwyllir—

en-gb	(a) any of paragraphs (a) to (d) of paragraph 3 of Schedule 3 (transactions in connection with divorce etc.), or
cy-gb	(a) yn unrhyw un neu ragor o baragraffau (a) i (d) o baragraff 3 o Atodlen 3 (trafodiadau mewn cysylltiad ag ysgariad etc.), neu

en-gb	(b) any of paragraphs (a) to (d) of paragraph 4 of that Schedule (transactions in connection with dissolution of civil partnership etc.).
cy-gb	(b) yn unrhyw un neu ragor o baragraffau (a) i (d) o baragraff 4 o’r Atodlen honno (trafodiadau mewn cysylltiad â diddymu partneriaeth sifil etc.).

en-gb	(3) The second case is where control of the ac q uiring company changes as a result of a share transaction that—
cy-gb	(3) Yr ail achos yw pan fo rheolaeth dros y cwmni caffael yn newid o ganlyniad i drafodiad cyfranddaliadau—

en-gb	is effected as mentioned in sub-paragraph (1) of paragraph 6 of Schedule 3 (variation of testamentary dispositions etc.), and
cy-gb	sy’n cael effaith fel a grybwyllir yn is-baragraff (1) o baragraff 6 o Atodlen 3 (amrywio gwarediadau testamentaidd etc.), a

en-gb	meets the conditions in sub-paragraph (2) of that paragraph.
cy-gb	sy’n bodloni’r amodau yn is-baragraff (2) o’r paragraff hwnnw.

en-gb	(4) The third case is where control of the ac q uiring company changes as a result of an exempt intra-group transfer.
cy-gb	(4) Y trydydd achos yw pan fo rheolaeth dros y cwmni caffael yn newid o ganlyniad i drosglwyddiad esempt oddi mewn i’r grrp.

en-gb	(5) An “exempt intra-group transfer” means a transfer of shares effected by an instrument that is exempt from stamp duty by virtue of section 42 of the F inance Act 1930 (c.
cy-gb	(5) Ystyr “trosglwyddiad esempt oddi mewn i’r gr*p” yw trosglwyddo cyfranddaliadau sy’n cael effaith yn sgil offeryn sydd wedi ei esemptio rhag treth stamp yn rhinwedd adran 42 o Ddeddf Cyllid 1930 (p.

en-gb	2 8 ) or section 11 of the F inance Act ( N orthern reland) 1954 (c.
cy-gb	28) neu adran 11 o Ddeddf Cyllid (Gogledd Iwerddon) 1954 (p.

en-gb	23 ( N .I.)) (transfers between associated bodies corporate).
cy-gb	23 (G.I.)) (trosglwyddiadau rhwng cyrff corfforaethol cyswllt).

en-gb	(6) B ut see paragraph 7 (withdrawal of relief in case of subse q uent non-exempt transfer).
cy-gb	(6) Ond gweler paragraff 7 (tynnu rhyddhad yn ôl yn achos trosglwyddiad dilynol nad yw’n esempt).

en-gb	(7) The fourth case is where control of the ac q uiring company changes as a result of a transfer of shares to another company in relation to which share ac q uisition relief applies.
cy-gb	(7) Y pedwerydd achos yw pan fo rheolaeth dros y cwmni caffael yn newid o ganlyniad i drosglwyddo cyfranddaliadau i gwmni arall y mae rhyddhad caffael cyfranddaliadau yn gymwys iddo.

en-gb	( 8 ) “Share ac q uisition relief” means relief under section 77 of the F inance Act 19 8 6 (c.
cy-gb	(8) Ystyr “rhyddhad caffael cyfranddaliadau” yw rhyddhad o dan adran 77 o Ddeddf Cyllid 1986 (p.

en-gb	41) and a transfer is one in relation to which that relief applies if an instrument effecting the transfer is exempt from stamp duty by virtue of that provision.
cy-gb	41) ac mae trosglwyddiad yn un y mae’r rhyddhad hwnnw yn gymwys iddo os yw offeryn sy’n rhoi effaith i’r trosglwyddiad yn esempt rhag treth stamp yn rhinwedd y ddarpariaeth honno.

en-gb	(10) The fifth case is where—
cy-gb	(10) Y pumed achos yw pan fo—

en-gb	control of the ac q uiring company changes as a result of a loan creditor becoming, or ceasing to be, treated as having control of the company, and
cy-gb	rheolaeth dros y cwmni caffael yn newid o ganlyniad i gredydwr benthyciadau yn dod i gael ei drin, neu’n peidio â chael ei drin, fel pe bai ganddo reolaeth dros y cwmni, a

en-gb	the other persons who were previously treated as controlling the company continue to be so treated.
cy-gb	y personau eraill a oedd yn cael eu trin fel pe bai ganddynt reolaeth dros y cwmni cyn hynny yn parhau i gael eu trin felly.

en-gb	(11) “ L oan creditor” here has the meaning given by section 453 of the Corporation Tax Act 2010 (c.
cy-gb	(11) M ae i “credydwr benthyciadau” yma yr ystyr a roddir i “loan creditor” gan adran 453 o Ddeddf Treth Gorfforaeth 2010 (p.

en-gb	Wit h dra w al of reconstr u ction or ac qu isition relief on s ub se qu ent non-exe mp t transfer
cy-gb	Tynnu ' n ôl ryddhad atgyfansoddi neu ryddhad caffael yn achos trosglwyddiad dilynol nad yw ' n esempt

en-gb	7 (1) R econstruction or ac q uisition relief in relation to a relieved transaction, or an appropriate proportion of it, is withdrawn and tax is chargeable in accordance with this paragraph in the following cases.
cy-gb	7 (1) M ae rhyddhad atgyfansoddi neu ryddhad caffael mewn perthynas â thrafodiad a ryddheir, neu gyfran briodol ohono, wedi ei dynnu’n ôl ac mae treth i’w chodi yn unol â’r paragraff hwn yn yr achosion a ganlyn.

en-gb	(2) The first case is where paragraph 6(4) (change of control of ac q uiring company as a result of exempt intra-group transfer) has effect to prevent the withdrawal of reconstruction or ac q uisition relief on a change of control of the ac q uiring company, but—
cy-gb	(2) Yr achos cyntaf yw pan fo paragraff 6(4) (rheolaeth dros y cwmni caffael yn newid o ganlyniad i drosglwyddiad esempt oddi mewn i’r grrp) yn cael effaith er mwyn atal tynnu’n ôl ryddhad atgyfansoddi neu ryddhad caffael pan fo rheolaeth dros y cwmni caffael yn newid, ond—

en-gb	(a) a company holding shares in the ac q uiring company to which the exempt intra-group transfer related, or that are derived from shares to which that transfer related, ceases to be a member of the same group as the target company—
cy-gb	(a) bod cwmni sy’n dal cyfranddaliadau yn y cwmni caffael yr oedd y trosglwyddiad esempt oddi mewn i’r grp yn berthnasol iddo, neu sy’n deillio o gyfranddaliadau yr oedd y trosglwyddiad hwnnw yn berthnasol iddynt, yn peidio â bod yn aelod o’r un grp â’r cwmni targed—

en-gb	in pursuance of or in connection with arrangements made before the end of that period, and
cy-gb	yn unol â threfniadau a wneir cyn diwedd y cyfnod hwnnw, neu mewn cysylltiad â hwy, a

en-gb	(b) the ac q uiring company or a relevant associated company, at that time (“the relevant time”), holds a chargeable interest—
cy-gb	(b) bod y cwmni caffael neu gwmni cyswllt perthnasol, ar yr adeg honno (“yr adeg berthnasol”), yn dal buddiant trethadwy—

en-gb	that was transferred to the ac q uiring company by the relieved transaction, or
cy-gb	a drosglwyddwyd i’r cwmni caffael gan y trafodiad a ryddheir, neu

en-gb	that is derived from an interest that was so transferred,
cy-gb	sy’n deillio o fuddiant a drosglwyddwyd felly,

en-gb	and that has not subse q uently been transferred at market value by a chargeable transaction in relation to which reconstruction or ac q uisition relief was available but was not claimed.
cy-gb	ac nad yw wedi ei drosglwyddo wedi hynny am ei werth marchnadol gan drafodiad trethadwy yr oedd rhyddhad atgyfansoddi neu ryddhad caffael ar gael mewn perthynas ag ef, ond nas hawliwyd.

en-gb	(3) The second case is where paragraph 6(7) (change of control of ac q uiring company as a result of a transfer to which share ac q uisition relief applies) has effect to prevent the withdrawal of reconstruction or ac q uisition relief on a change of control of the ac q uiring company, but—
cy-gb	(3) Yr ail achos yw pan fo paragraff 6(7) (rheolaeth dros y cwmni caffael yn newid o ganlyniad i drosglwyddiad y mae rhyddhad caffael cyfranddaliadau yn gymwys iddo) yn cael effaith er mwyn atal tynnu’n ôl ryddhad atgyfansoddi neu ryddhad caffael pan fo rheolaeth dros y cwmni caffael yn newid, ond—

en-gb	(a) control of the other company mentioned in that provision changes—
cy-gb	(a) bod rheolaeth dros y cwmni arall a grybwyllir yn y ddarpariaeth honno yn newid—

en-gb	in pursuance of or in connection with arrangements made before the end of that period,
cy-gb	yn unol â threfniadau a wneir cyn diwedd y cyfnod hwnnw, neu mewn cysylltiad â hwy,

en-gb	at a time when that company holds any shares transferred to it by the exempt transfer, or any shares derived from shares so transferred, and
cy-gb	ar adeg pan fo’r cwmni hwnnw yn dal unrhyw gyfranddaliadau a drosglwyddwyd iddo gan y trosglwyddiad esempt, neu unrhyw gyfranddaliadau sy’n deillio o gyfranddaliadau a drosglwyddwyd felly, a

en-gb	(4) The amount chargeable is the tax that would have been chargeable in respect of the relieved transaction but for reconstruction or ac q uisition relief if the chargeable consideration for that transaction had been an amount e q ual to the market value of the sub j ect-matter of the transaction or, as the case may be, an appropriate proportion of the tax that would have been so chargeable.
cy-gb	(4) Y swm sydd i’w godi yw’r dreth y byddid wedi ei chodi mewn perthynas â’r trafodiad a ryddheir oni bai am ryddhad atgyfansoddi neu ryddhad caffael pe bai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad hwnnw wedi bod yn swm cyfwerth â gwerth marchnadol testun y trafodiad neu, yn ôl y digwydd, gyfran briodol o’r dreth y byddid wedi ei chodi.

en-gb	(5) I n sub-paragraphs (1) and (4), “an appropriate proportion” means an appropriate proportion having regard to the sub j ect-matter of the relieved transaction and what is held at the relevant time by the ac q uiring company or, as the case may be, by that company and any relevant associated companies.
cy-gb	(5) Yn is-baragraffau (1) a (4), ystyr “cyfran briodol” yw cyfran briodol gan roi sylw i destun y trafodiad a ryddheir a’r hyn y mae’r cwmni caffael neu, yn ôl y digwydd, y cwmni hwnnw ac unrhyw gwmnYau cyswllt perthnasol, yn ei ddal ar yr adeg berthnasol.

en-gb	(6) I n this paragraph, “relevant associated company”, in relation to the ac q uiring company, means a company—
cy-gb	(6) Yn y paragraff hwn, ystyr “cwmni cyswllt perthnasol”, mewn perthynas â’r cwmni caffael, yw cwmni—

en-gb	“control” is to be construed in accordance with sections 450 and 451 of the Corporation Tax Act 2010 (c.
cy-gb	mae “rheolaeth” i’w ddehongli yn unol â’r diffiniad o “control” yn adrannau 45 0 a 451 o Ddeddf Treth G orfforaeth 2 0 1 0 (p.

en-gb	RE C OVERY OF RE C ON ST RU CT ION OR AC QUI S I T ION RELIEF
cy-gb	ADENNILL RHYDDHAD AT G YFANSODDI NEU RYDDHAD CAFFAEL

en-gb	R ecover y of reconstr u ction or ac qu isition relief fro m anot h er g ro up co mp an y or controllin g director 
cy-gb	Adennill rhyddhad atgyfansoddi neu ryddhad caffael gan un arall o gwmnhau'r grthp neu gan gyfarwyddwr a rheolaeth

en-gb	tax is chargeable under paragraph 5 or 7 (withdrawal of reconstruction or ac q uisition relief),
cy-gb	pan fo treth i’w chodi o dan baragraff 5 neu 7 (tynnu’n ôl ryddhad atgyfansoddi neu ryddhad caffael),

en-gb	any company that at any relevant time was a member of the same group as the ac q uiring company and was above it in the group structure;
cy-gb	unrhyw gwmni a oedd, ar unrhyw adeg berthnasol, yn aelod o’r un grrp â’r cwmni caffael ac a oedd uwchlaw iddo yn strwythur y grrp;

en-gb	any person who at any relevant time was a controlling director of the ac q uiring company or a company having control of the ac q uiring company.
cy-gb	unrhyw berson a oedd, ar unrhyw adeg berthnasol, yn gyfarwyddwr â rheolaeth dros y cwmni caffael neu’n gwmni â rheolaeth dros y cwmni caffael.

en-gb	(3) F or the purposes of sub-paragraph (2), “relevant time” means any time between effective date of the relieved transaction and the change of control by virtue of which tax is chargeable.
cy-gb	(3) At ddibenion is-baragraff (2), ystyr “adeg berthnasol” yw unrhyw adeg rhwng y dyddiad y mae’r trafodiad a ryddheir yn cael effaith a’r newid rheolaeth sy’n golygu bod treth i’w chodi yn ei sgil.

en-gb	(4) F or the purposes of sub-paragraph (2)(a), a company (“company A”) is “above” another company (“company B”) in a group structure if company B, or another company that is above company B in the group structure, is a 75% subsidiary of company A.
cy-gb	(4) At ddibenion is-baragraff (2)(a), mae cwmni (“cwmni A”) “uwchlaw” cwmni arall (“cwmni B”) o fewn strwythur grp os yw cwmni B, neu gwmni arall sydd uwchlaw cwmni B yn strwythur y grp, yn is-gwmni 75% i gwmni A.

en-gb	“director”, in relation to a company, has the meaning given by section 67(1) of the I ncome Tax ( E arnings and Pensions) Act 2003 (c.
cy-gb	mae i “cyfarwyddwr”, mewn perthynas â chwmni, yr ystyr a roddir i “director” gan adran 67(1) o Ddeddf Treth Incwm (Enillion a Phensiynau) 2 00 3 (p.

en-gb	“controlling director”, in relation to a company, means a director of the company who has control of it; and “control” here is to be construed in accordance with sections 450 and 451 of the Corporation Tax Act 2010 (c.
cy-gb	ystyr “cyfarwyddwr â rheolaeth”, mewn perthynas â chwmni, yw un o gyfarwyddwyr y cwmni sydd â rheolaeth drosto; ac mae “rheolaeth” yma i’w ddehongli yn unol â’r diffiniad o “control” yn adrannau 45 0 a 451 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p.

en-gb	R ecover y of reconstr u ction or ac qu isition relief s upp le m entar y
cy-gb	Adennill rhyddhad atgyfansoddi neu ryddhad caffael: atodol

en-gb	9 (1) WRA may issue a notice to a person within paragraph 8 (2) re q uiring the person to pay
cy-gb	9 (1) Caiff ACC ddyroddi hysbysiad i berson o fewn paragraff 8(2) yn ei gwneud yn ofynnol

en-gb	the amount that remains unpaid before the end of the period of 30 days beginning with the day on which the notice is issued.
cy-gb	i’r person dalu’r swm sy’n parhau heb ei dalu cyn diwedd y cyfnod 3 0 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir yr hysbysiad.

en-gb	A notice under sub-paragraph (1) must be issued before the end of the period of 3 years beginning with the date of the final determination mentioned in paragraph 8 (1)(b).
cy-gb	Rhaid dyroddi hysbysiad o dan is-baragraff (1) cyn diwedd y cyfnod o 3 blynedd sy’n dechrau â dyddiad pennu’r swm terfynol a grybwyllir ym mharagraff 8(1)(b).

en-gb	A person who has paid an amount in pursuance of a notice under this paragraph may recover that amount from the ac q uiring company.
cy-gb	Caiff person sydd wedi talu swm yn unol â hysbysiad o dan y paragraff hwn adennill y swm hwnnw gan y cwmni caffael.

en-gb	SC HE D ULE 1 8 
cy-gb	ATODLEN 18

en-gb	C H A RI T IE S RELIEF 
cy-gb	RHYDDHAD ELUSENNAU

en-gb	paragraph 3 describes the relief available to a charity that is a buyer in a land transaction and the circumstances in which it is available,
cy-gb	mae paragraff 3 yn disgrifio’r rhyddhad sydd ar gael i elusen sy’n brynwr mewn trafodiad tir ac o dan ba amgylchiadau y mae ar gael,

en-gb	paragraph 4 describes the circumstances where that relief is withdrawn,
cy-gb	mae paragraff 4 yn disgrifio’r amgylchiadau pan gaiff y rhyddhad ei dynnu’n ôl,

en-gb	paragraph 5 describes the relief available where a charity does not q ualify for relief under paragraph 3 but meets other criteria, and makes provision about the circumstances where such relief is withdrawn,
cy-gb	mae paragraff 5 yn disgrifio’r rhyddhad sydd ar gael pan na fo elusen yn gymwys i gael rhyddhad o dan baragraff 3 ond ei bod yn bodloni meini prawf eraill, ac yn gwneud darpariaeth yngln â’r amgylchiadau pan gaiff rhyddhad o’r fath ei dynnu’n ôl,

en-gb	paragraph 6 describes the relief available where at least one charity and at least one person who is not a charity are buyers under a land transaction,
cy-gb	mae paragraff 6 yn disgrifio’r rhyddhad sydd ar gael pan fo o leiaf un elusen ac o leiaf un person nad yw’n elusen yn brynwyr mewn trafodiad tir,

en-gb	paragraph 7 describes the circumstances where that relief is withdrawn,
cy-gb	mae paragraff 7 yn disgrifio’r amgylchiadau pan gaiff y rhyddhad hwnnw ei dynnu’n ôl,

en-gb	paragraph 8 describes the relief available where a charity does not q ualify for relief under paragraph 6 but meets other criteria, and makes provision about the circumstances where such relief is withdrawn, and
cy-gb	mae paragraff 8 yn disgrifio’r rhyddhad sydd ar gael pan na fo elusen yn gymwys i gael rhyddhad o dan baragraff 6 ond ei bod yn bodloni meini prawf eraill, ac yn gwneud darpariaeth yngln â’r amgylchiadau pan gaiff rhyddhad o’r fath ei dynnu’n ôl, a

en-gb	paragraph 9 makes provision about reliefs available for charitable trusts.
cy-gb	mae paragraff 9 yn gwneud darpariaeth yngln â rhyddhadau sydd ar gael i ymddiriedolaethau elusennol.

en-gb	K e y ter m s
cy-gb	Termau allweddol

en-gb	2 (1) I n this Schedule, a charity (“C”) which is a buyer in a land transaction is a “ q ualifying charity”—
cy-gb	2 (1) Yn yr Atodlen hon, mae elusen (“E”) sy’n brynwr mewn trafodiad tir yn “elusen gymwys”—

en-gb	for the purposes of paragraphs 3, 4 and 5, if C intends to hold the whole of the sub j ect-matter of the transaction for q ualifying charitable purposes;
cy-gb	at ddibenion paragraffau 3, 4 a 5, os yw E yn bwriadu dal holl destun y trafodiad at ddibenion elusennol cymwys;

en-gb	for the purposes of paragraphs 6, 7 and 8 , if C intends to hold the whole of its undivided share of the sub j ect-matter of the transaction for q ualifying charitable purposes.
cy-gb	at ddibenion paragraffau 6, 7 ac 8, os yw E yn bwriadu dal ei holl gyfran anrhanedig o destun y trafodiad at ddibenion elusennol cymwys.

en-gb	(2) F or the purposes of this Schedule, C holds the sub j ect-matter of the transaction for ” q ualifying charitable purposes” if C holds it—
cy-gb	(2) At ddibenion yr Atodlen hon, mae E yn dal testun y trafodiad “at ddibenion elusennol cymwys” os yw E yn ei ddal—

en-gb	for use in furtherance of the charitable purposes of C or another charity, or
cy-gb	i’w ddefnyddio er mwyn hybu dibenion elusennol E neu elusen arall, neu

en-gb	as an investment from which the profits are applied to the charitable purposes of C.
cy-gb	fel buddsoddiad y defnyddir yr elw ohono at ddibenion elusennol E.

en-gb	(3) I n this Schedule—
cy-gb	(3) Yn yr Atodlen hon—

en-gb	(a) “charity” has the meaning given by Part 1 of Schedule 6 to the F inance Act 2010 (c.
cy-gb	(a) mae i “elusen” yr ystyr a roddir i “charity” gan Ran 1 o Atodlen 6 i Ddeddf Cyllid 2 0 1 0 (p.

en-gb	13), and
cy-gb	13), a

en-gb	(b) “charitable purpose” has the meaning given by section 2 of the Charities Act 2011 (c.
cy-gb	(b) mae i “diben elusennol” yr ystyr a roddir i “charitable purpose” gan adran 2 o Ddeddf Elusennau 2011 (p.

en-gb	(4) In this Schedule, in relation to C which is a buyer in a land transaction, a “dis q ualifying event” occurs when—
cy-gb	(4) Yn yr Atodlen hon, mewn perthynas ag E sy’n brynwr mewn trafodiad tir, ceir “digwyddiad datgymhwyso” pan fo—

en-gb	C ceases to be established for charitable purposes only, or
cy-gb	E yn peidio â bod yn sefydledig at ddibenion elusennol yn unig, neu

en-gb	the whole or any part of the sub j ect-matter of the transaction relieved from tax under this Schedule, or any interest or right derived from it, is used or held by C otherwise than for q ualifying charitable purposes.
cy-gb	holl destun neu unrhyw ran o destun y trafodiad a ryddheir rhag treth o dan yr Atodlen hon, neu unrhyw fuddiant neu hawl sy’n deillio ohono, yn cael ei ddefnyddio neu ei ddal gan E at ddibenion heblaw dibenion elusennol cymwys.

en-gb	3 (1) A land transaction is relieved from tax where the buyer is a q ualifying charity.
cy-gb	3 (1) M ae trafodiad tir wedi ei ryddhau rhag treth pan fo’r prynwr yn elusen gymwys.

en-gb	(2) B ut see paragraph 4 (withdrawal of relief).
cy-gb	(2) Ond gweler paragraff 4 (tynnu rhyddhad yn ôl).

en-gb	Wit h dra w al of c h arities relief
cy-gb	Tynnu rhyddhad elusennau yn ôl

en-gb	a land transaction is relieved from tax under paragraph 3 (“the relieved transaction”),
cy-gb	trafodiad tir wedi ei ryddhau rhag treth o dan baragraff 3 (“y trafodiad a ryddheir”),

en-gb	a dis q ualifying event occurs in relation to a charity (“C”) which was the buyer under the relieved transaction, and
cy-gb	digwyddiad datgymhwyso mewn perthynas ag elusen (“E”) a oedd y prynwr yn y trafodiad a ryddheir, ac

en-gb	the dis q ualifying event occurs in the circumstances re q uired by sub-paragraphs (3) and (4).
cy-gb	y digwyddiad datgymhwyso o dan yr amgylchiadau sy’n ofynnol gan is-baragraffau (3) a (4).

en-gb	(2) Where this paragraph applies, relief under paragraph 3, or an appropriate proportion of it, is withdrawn and tax is chargeable (see sub-paragraph (5)).
cy-gb	(2) Pan fo’r paragraff hwn yn gymwys, caiff rhyddhad o dan baragraff 3 ei dynnu’n ôl, neu gyfran briodol ohono ei thynnu’n ôl, ac mae treth i’w chodi (gweler is-baragraff (5)).

en-gb	(3) The dis q ualifying event must occur—
cy-gb	(3) Rhaid i’r digwyddiad datgymhwyso fod—

en-gb	(4) At the time of the dis q ualifying event C must hold a chargeable interest that—
cy-gb	(4) Ar adeg y digwyddiad datgymhwyso, rhaid i E ddal buddiant trethadwy—

en-gb	was ac q uired by C under the relieved transaction, or
cy-gb	a gaffaelwyd gan E o dan y trafodiad a ryddheir, neu

en-gb	that is derived from an interest so ac q uired.
cy-gb	sy’n deillio o fuddiant a gaffaelwyd felly.

en-gb	(5) The amount chargeable is the amount of tax that would have been chargeable but for paragraph 3 or, as the case may be, an appropriate proportion of that amount.
cy-gb	(5) Y swm sydd i’w godi yw swm y dreth a fyddai wedi bod i’w godi oni bai am baragraff 3 neu, yn ôl y digwydd, gyfran briodol o’r swm hwnnw.

en-gb	(6) An “appropriate proportion” means an appropriate proportion having regard to—
cy-gb	(6) Ystyr “cyfran briodol” yw cyfran briodol gan roi sylw i—

en-gb	what was ac q uired by C under the relieved transaction and what is held by C at the time of the dis q ualifying event, and
cy-gb	yr hyn a gaffaelwyd gan E o dan y trafodiad a ryddheir a’r hyn a ddelir gan E ar adeg y digwyddiad datgymhwyso, a

en-gb	the extent to which what is held by C at that time is or becomes used or held for purposes other than q ualifying charitable purposes.
cy-gb	i ba raddau y mae’r hyn a ddelir gan E ar yr adeg honno yn cael neu’n dod i gael ei ddefnyddio neu ei ddal at ddibenion ac eithrio dibenion elusennol cymwys.

en-gb	Ch arit y not a qu alif y in g c h arit y
cy-gb	Elusen nad yw'n elusen gymwys

en-gb	a land transaction is not relieved from tax under paragraph 3 because the buyer is not a q ualifying charity, but
cy-gb	pan na fo trafodiad tir wedi ei ryddhau rhag treth o dan baragraff 3 am nad yw’r prynwr yn elusen gymwys, ond

en-gb	the buyer is a charity (“C”) which intends to hold the greater part of the sub j ect-matter of the transaction for q ualifying charitable purposes.
cy-gb	bod y prynwyr yn elusen (“E”) sy’n bwriadu dal y rhan fwyaf o destun y trafodiad at ddibenion elusennol cymwys.

en-gb	(2) I n such a case—
cy-gb	(2) Mewn achos o’r fath—

en-gb	paragraphs 3 and 4 have effect as if C were a q ualifying charity, but
cy-gb	mae paragraffau 3 a 4 yn cael effaith fel pe bai E yn elusen gymwys, ond

en-gb	for the purposes of paragraph 4, “dis q ualifying event” includes the following if they are made otherwise than in furtherance of C's charitable purpose—
cy-gb	at ddibenion paragraff 4, mae “digwyddiad datgymhwyso” yn cynnwys y canlynol os cânt eu gwneud at ddiben ac eithrio hybu dibenion elusennol E—

en-gb	any transfer by C of a ma j or interest in the whole or any part of the sub j ect-matter of the relieved transaction;
cy-gb	unrhyw drosglwyddiad gan E o brif fuddiant yn holl destun y trafodiad a ryddheir neu unrhyw ran ohono;

en-gb	any grant by C at a premium of a low-rental lease of the whole or any part of that sub j ect-matter.
cy-gb	unrhyw les rhent isel a roddir am bremiwm gan E am yr holl destun hwnnw neu unrhyw ran ohono.

en-gb	(3) I n relation to a transfer or grant that, by virtue of sub-paragraph (2)(b), is a dis q ualifying event for the purposes of paragraph 4—
cy-gb	(3) Mewn perthynas â throsglwyddiad neu les a roddir sydd, yn rhinwedd is-baragraff (2) (b), yn ddigwyddiad datgymhwyso at ddibenion paragraff 4—

en-gb	the date of the dis q ualifying event for those purposes is the effective date of the relieved transaction, and
cy-gb	dyddiad y digwyddiad datgymhwyso at y dibenion hynny yw’r dyddiad y mae’r trafodiad a ryddheir yn cael effaith, a

en-gb	paragraph 4 has effect with the modifications in sub-paragraph (4).
cy-gb	mae paragraff 4 yn cael effaith gyda’r addasiadau yn is-baragraff (4).

en-gb	(4) The modifications to paragraph 4 are—
cy-gb	(4) Yr addasiadau i baragraff 4 yw—

en-gb	sub-paragraph (4) is to have effect as if for “At the time of” there were substituted “ I mmediately before”;
cy-gb	mae is-baragraff (4) i gael effaith fel pe bai “Yn union cyn” yn cael ei roi yn lle “Ar adeg”;

en-gb	sub-paragraph (6)(a) is to have effect as if for “at the time of” there were substituted “immediately before and immediately after”;
cy-gb	mae is-baragraff (6)(a) i gael effaith fel pe bai “yn union cyn ac yn union ar ôl” yn cael ei roi yn lle “ar adeg”;

en-gb	sub-paragraph (6) is to have effect as if paragraph (b) were omitted.
cy-gb	mae is-baragraff (6) i gael effaith fel pe bai paragraff (b) wedi ei hepgor.

en-gb	(5) F or the purposes of this paragraph—
cy-gb	(5) At ddibenion y paragraff hwn—

en-gb	a lease is granted “at a premium” if there is consideration other than rent, and
cy-gb	rhoddir les “am bremiwm” os oes cydnabyddiaeth ar wahân i rent, a

en-gb	a lease is a “low-rental” lease if the annual rent (if any) is less than £1,000 a year.
cy-gb	mae les yn les “rhent isel” os yw’r rhent blynyddol (os oes un) yn llai na £1, 000 y flwyddyn.

en-gb	“annual rent” has the meaning given by paragraph 36(2) of Schedule 6, and
cy-gb	mae i “rhent blynyddol” yr ystyr a roddir gan baragraff 36(2) Atodlen 6, a

en-gb	“rent” has the same meaning as in that Schedule.
cy-gb	mae i “rhent” yr ystyr ag a roddir yn yr Atodlen honno.

en-gb	J oint pu rc h ase b y qu alif y in g c h arit y and anot h er p erson: 
cy-gb	Pryniant ar y cyd gan elusen gymwys a pherson arall:

en-gb	p artial relief 
cy-gb	rhyddhad rhannol

en-gb	there are two or more buyers under a land transaction,
cy-gb	pan fo dau brynwr neu ragor mewn trafodiad tir,

en-gb	the buyers ac q uire the sub j ect-matter of the transaction as tenants in common, and
cy-gb	pan fo’r prynwyr yn caffael testun y trafodiad fel tenantiaid ar y cyd, ac

en-gb	at least one of the buyers is a q ualifying charity and at least one of the buyers is another person who is not a q ualifying charity.
cy-gb	pan fo o leiaf un o’r prynwyr yn elusen gymwys ac o leiaf un o’r prynwyr yn berson arall nad yw’n elusen gymwys.

en-gb	The tax chargeable in respect of the transaction is reduced by the amount of the relief under sub-paragraph (3) (but see paragraph 7 (withdrawal of partial relief)).
cy-gb	Caiff y dreth a godir mewn cysylltiad â’r trafodiad ei gostwng yn ôl swm y rhyddhad o dan is-baragraff (3) (ond gweler paragraff 7 (tynnu rhyddhad rhannol yn ôl)).

en-gb	The relief is e q ual to the relevant proportion of the tax that would, ignoring paragraph 3, otherwise have been chargeable in respect of the transaction.
cy-gb	M ae’r rhyddhad yn gyfwerth â’r gyfran berthnasol o’r dreth y byddid wedi ei chodi fel arall, gan anwybyddu paragraff 3, mewn cysylltiad â’r trafodiad. 

en-gb	The “relevant proportion”, in the case of a q ualifying charity, is the lower of P1 and P2, where—
cy-gb	Yn achos elusen gymwys, “y gyfran berthnasol” yw’r isaf o C1 a C2, pan fo—

en-gb	P1 is the proportion of the sub j ect-matter of the transaction that is ac q uired by all the q ualifying charities that are buyers under the transaction (in aggregate);
cy-gb	C1 y gyfran o destun y trafodiad a gaffaelir gan yr holl elusennau cymwys sy’n brynwyr o dan y trafodiad (gyda’i gilydd);

en-gb	P2 is the proportion of the chargeable consideration for the transaction that is given by all the q ualifying charities that are buyers under the transaction (in aggregate).
cy-gb	C2 y gyfran o’r gydnabyddiaeth drethadwy ar gyfer y trafodiad a roddir gan yr holl elusennau cymwys sy’n brynwyr o dan y trafodiad (gyda’i gilydd).

en-gb	Wit h dra w al of p artial relief
cy-gb	Tynnu rhyddhad rhannol yn ôl

en-gb	a dis q ualifying event occurs in relation to a charity (“C”) which was the buyer under the relieved transaction, and
cy-gb	digwyddiad datgymhwyso mewn perthynas ag elusen (“E”) a oedd y prynwr yn y trafodiad a ryddheir, a

en-gb	(2) Where this paragraph applies, C ' s portion of the relief, or an appropriate proportion of C ' s portion of that relief, is withdrawn and tax is chargeable in accordance with this paragraph (see sub-paragraph (5)).
cy-gb	(2) Pan fo’r paragraff hwn yn gymwys, caiff rhan E o’r rhyddhad, neu gyfran briodol o ran E o’r rhyddhad hwnnw, ei thynnu’n ôl ac mae treth i’w chodi yn unol â’r paragraff hwn (gweler is-baragraff (5)).

en-gb	(4) At the time of the dis q ualifying event, C must hold a chargeable interest that—
cy-gb	(4) Ar adeg y digwyddiad datgymhwyso, rhaid i E ddal buddiant trethadwy—

en-gb	is derived from an interest so ac q uired.
cy-gb	sy’n deillio o fuddiant a gaffaelwyd felly.

en-gb	(5) The amount chargeable is e q ual to C ' s portion of the relief or, as the case may be, the appropriate proportion of C ' s portion of the relief.
cy-gb	(5) M ae’r swm trethadwy yn gyfwerth â rhan E o’r rhyddhad neu, yn ôl y digwydd, y gyfran briodol o ran E o’r rhyddhad.

en-gb	(6) C ' s portion of the relief depends on whether P1 or P2 was lower in the calculation under paragraph 6.
cy-gb	(6) M ae rhan E o’r rhyddhad yn dibynnu ar ba un ai C1 neu C2 oedd isaf yn y cyfrifiad o dan baragraff 6.

en-gb	(7) f P1 was lower, C ' s portion of the relief is e q ual to—
cy-gb	(7) Os C1 oedd isaf, mae rhan E o’r rhyddhad yn gyfwerth â—

en-gb	X R 
cy-gb	C x Rh

en-gb	p1 is the proportion of the sub j ect-matter of the transaction that was ac q uired by C under the transaction;
cy-gb	c1 y gyfran o destun y trafodiad a gaffaelwyd gan E o dan y trafodiad;

en-gb	P1 has the same meaning as in paragraph 6(4);
cy-gb	C1 â’r un ystyr ag ym mharagraff 6(4);

en-gb	R is the amount of the relief.
cy-gb	Rh yn swm y rhyddhad.

en-gb	( 8 ) f P2 was lower, C ' s portion of the relief is e q ual to—
cy-gb	(8) Os C2 oedd isaf, mae rhan E o’r rhyddhad yn gyfwerth â—

en-gb	x R 
cy-gb	C x Rh 

en-gb	p2 is the proportion of chargeable consideration for the transaction that was given by C;
cy-gb	c2 y gyfran o’r gydnabyddiaeth drethadwy ar gyfer y trafodiad a roddwyd gan E;

en-gb	P2 has the same meaning as in paragraph 6(4);
cy-gb	C2 â’r un ystyr ag ym mharagraff 6(4);

en-gb	(9) In this paragraph, “appropriate proportion” means an appropriate proportion having regard to—
cy-gb	(9) Yn y paragraff hwn, ystyr “cyfran briodol” yw cyfran briodol gan roi sylw i—

en-gb	P artial relief c h arit y not a qu alif y in g c h arit y
cy-gb	Rhyddhad rhannol: elusen nad yw'n elusen gymwys

en-gb	8 (1) This paragraph applies where— 
cy-gb	8 (1) Mae’r paragraff hwn yn gymwys—

en-gb	a charity (“C”) is one of two or more buyers ac q uiring the sub j ect-matter of a land transaction as tenants in common,
cy-gb	pan fo elusen (“E”) yn un o ddau brynwr neu ragor sy’n caffael testun trafodiad tir fel tenantiaid ar y cyd,

en-gb	C is not a q ualifying charity,
cy-gb	pan na fo E yn elusen gymwys,

en-gb	paragraph 6(2) to (4) would apply if C were a q ualifying charity, and
cy-gb	pan fyddai paragraff 6(2) i (4) yn gymwys pe bai E yn elusen gymwys, a

en-gb	C intends to hold the greater part of its undivided share of the sub j ect-matter of the transaction for q ualifying charitable purposes.
cy-gb	pan fo E yn bwriadu dal y rhan fwyaf o’i chyfran anrhanedig o destun y trafodiad at ddibenion elusennol cymwys.

en-gb	(2) In such a case—
cy-gb	(2) Mewn achos o’r fath—

en-gb	paragraphs 6 and 7 have effect as if C were a q ualifying charity, but
cy-gb	mae paragraffau 6 a 7 yn cael effaith fel pe bai E yn elusen gymwys, ond

en-gb	for the purposes of paragraph 7 “dis q ualifying event” includes the following if they are made otherwise than in furtherance of C ' s charitable purposes—
cy-gb	at ddibenion paragraff 7 mae “digwyddiad datgymhwyso” yn cynnwys y canlynol os cânt eu gwneud at ddiben ac eithrio hybu dibenion elusennol E—

en-gb	(3) In relation to a transfer or a grant that, by virtue of sub-paragraph (2)(b), is a dis q ualifying event for the purposes of paragraph 7—
cy-gb	(3) Mewn perthynas â throsglwyddiad neu les a roddir sydd, yn rhinwedd is-baragraff (2) (b), yn ddigwyddiad datgymhwyso at ddibenion paragraff 7—

en-gb	the date of the event for those purposes is the effective date of the relieved transaction, and
cy-gb	dyddiad y digwyddiad at y dibenion hynny yw’r dyddiad y mae’r trafodiad a ryddheir yn cael effaith, a

en-gb	paragraph 7 has effect with the modifications in sub-paragraph (4).
cy-gb	mae paragraff 7 yn cael effaith gyda’r addasiadau yn is-baragraff (4).

en-gb	(4) The modifications to paragraph 7 are—
cy-gb	(4) Yr addasiadau i baragraff 7 yw—

en-gb	“rent” has the same meaning as in that Schedule.
cy-gb	mae i “rhent” yr un ystyr ag a roddir yn yr Atodlen honno.

en-gb	A pp lication of t h is S c h ed u le to certain tr u sts
cy-gb	Cymhwyso'r Atodlen hon i ymddiriedolaethau penodol

en-gb	9 (1) This Schedule applies to the following trusts as it applies to a charity but sub j ect to the
cy-gb	9 (1) Mae’r Atodlen hon yn gymwys i’r ymddiriedolaethau a ganlyn fel y mae’n gymwys i

en-gb	modifications in sub-paragraph (2)—
cy-gb	elusen ond yn ddarostyngedig i’r addasiadau yn is-baragraff (2)—

en-gb	a trust of which all the beneficiaries are charities, or
cy-gb	ymddiriedolaeth y mae’r holl fuddiolwyr ynddi yn elusennau, neu

en-gb	a unit trust scheme in which all the unit holders are charities.
cy-gb	cynllun ymddiriedolaeth unedau y mae’r holl ddeiliaid unedau ynddo yn elusennau.

en-gb	(2) The modifications to this Schedule are—
cy-gb	(2) Yr addasiadau i’r Atodlen hon yw—

en-gb	the references in paragraph 2(2) to the charitable purposes of C are to have effect as if they were references to those of the beneficiaries or unit holders, or any of them;
cy-gb	mae’r cyfeiriadau ym mharagraff 2(2) at ddibenion elusennol E i gael effaith fel pe baent yn gyfeiriadau at rai’r buddiolwyr neu’r deiliaid unedau, neu unrhyw un neu ragor ohonynt;

en-gb	the references to C in paragraph 2(4), are to have effect as if they were references to any of the beneficiaries or unit holders;
cy-gb	mae’r cyfeiriadau at E ym mharagraff 2(4) i gael effaith fel pe baent yn gyfeiriadau at unrhyw un neu ragor o’r buddiolwyr neu’r deiliaid unedau;

en-gb	the references in paragraphs 5(2)(b) and 8(2)(b) to the charitable purposes of C are to have effect as if they were references to those of the beneficiaries or unit holders, or any of them.
cy-gb	mae’r cyfeiriadau ym mharagraffau 5(2)(b) ac 8(2)(b) at ddibenion elusennol E i gael effaith fel pe baent yn gyfeiriadau at rai’r buddiolwyr neu’r deiliaid unedau, neu unrhyw un neu ragor ohonynt.

en-gb	O P EN - EN D E D INVE STM EN T C O MPA NY RELIEF S 
cy-gb	RHYDDHAD I GW M NTAU BUDDSODDI PENAGORED

en-gb	R elief fro m land transaction tax :
cy-gb	Rhyddhad rhag treth trafodiadau tir : 

en-gb	conversion of an a u t h orised u nit tr u st to an o p en-ended invest m ent co mp an y
cy-gb	trosi ymddiriedolaeth unedau awdurdodedig yn gwmni buddsoddi penagored

en-gb	1 (1) A land transaction transferring any property which is sub j ect to the trusts of an authorised unit trust (“the target trust”) to an open-ended investment company (“the ac q uiring company”) is relieved from tax if the conditions set out in sub-paragraph (2) are met.
cy-gb	1 (1) M ae trafodiad tir sy’n trosglwyddo unrhyw eiddo sy’n ddarostyngedig i ymddiriedolaethau ymddiriedolaeth unedau awdurdodedig (“yr ymddiriedolaeth darged”) i gwmni buddsoddi penagored (“y cwmni caffael”) wedi ei ryddhau rhag treth os yw’r amodau a nodir yn is-baragraff (2) wedi eu bodloni.

en-gb	(2) Those conditions are that—
cy-gb	(2) Yr amodau yw—

en-gb	the transfer forms part of an arrangement for the conversion of an authorised unit trust to an open-ended investment company, as a result of which the whole of the available property of the target trust becomes the whole of the property of the ac q uiring company,
cy-gb	bod y trosglwyddiad yn rhan o drefniant ar gyfer trosi ymddiriedolaeth unedau awdurdodedig yn gwmni buddsoddi penagored, ac o ganlyniad i hynny, daw’r holl eiddo sydd ar gael gan yr ymddiriedolaeth darged yn holl eiddo’r cwmni caffael,

en-gb	under the arrangement all the units in the target trust are extinguished,
cy-gb	bod yr holl unedau yn yr ymddiriedolaeth darged yn cael eu diddymu o dan y trefniant,

en-gb	the consideration under the arrangement consists of or includes the issue of shares (“the consideration shares”) in the ac q uiring company to the persons who held the extinguished units,
cy-gb	bod y gydnabyddiaeth o dan y trefniant ar ffurf dyroddi cyfranddaliadau neu’n cynnwys dyroddi cyfranddaliadau (“cyfranddaliadau’r gydnabyddiaeth”) yn y cwmni caffael i’r personau a oedd yn dal yr unedau a ddiddymwyd,

en-gb	the consideration shares are issued to those persons in proportion to their holdings of the extinguished units, and
cy-gb	bod cyfranddaliadau’r gydnabyddiaeth yn cael eu dyroddi i’r personau hynny yn ôl y gyfran o’r unedau a ddiddymwyd yr oeddent yn eu dal, ac

en-gb	the consideration under the arrangement does not include anything else, other than the assumption or discharge by the ac q uiring company of liabilities of the trustees of the target trust.
cy-gb	nad yw’r gydnabyddiaeth o dan y trefniant yn cynnwys unrhyw beth arall, ar wahân i ysgwyddo neu gyflawni rhwymedigaethau ymddiriedolwyr yr ymddiriedolaeth darged gan y cwmni caffael.

en-gb	a m al g a m ation of an a u t h orised u nit tr u st w it h an o p en-ended invest m ent co mp an y
cy-gb	cyfuno ymddiriedolaeth unedau awdurdodedig gyda chwmni buddsoddi penagored

en-gb	2 (1) A land transaction transferring any property which is sub j ect to the trusts of an authorised unit trust (“the target trust”) to an open-ended investment company (“the ac q uiring company”) is relieved from tax if the conditions set out in sub-paragraph (2) are met.
cy-gb	2 (1) M ae trafodiad tir sy’n trosglwyddo unrhyw eiddo sy’n ddarostyngedig i ymddiriedolaethau ymddiriedolaeth unedau awdurdodedig (“yr ymddiriedolaeth darged”) i gwmni buddsoddi penagored (“y cwmni caffael”) wedi ei ryddhau rhag treth os yw’r amodau a nodir yn is-baragraff (2) wedi eu bodloni.

en-gb	the transfer forms part of an arrangement for the amalgamation of an authorised unit trust with an open-ended investment company, as a result of which the whole of the available property of the target trust becomes part (but not the whole) of the property of the ac q uiring company,
cy-gb	bod y trosglwyddiad yn rhan o drefniant ar gyfer cyfuno ymddiriedolaeth unedau awdurdodedig gyda chwmni buddsoddi penagored, ac o ganlyniad i hynny, daw’r holl eiddo sydd ar gael gan yr ymddiriedolaeth darged yn rhan o eiddo’r cwmni caffael (ond nid ei holl eiddo),

en-gb	3 (1) F or the purposes of this Schedule, “the whole of the available property of the target trust”
cy-gb	3 (1) At ddibenion yr Atodlen hon, ystyr “yr holl eiddo sydd ar gael gan yr ymddiriedolaeth

en-gb	means the whole of the property sub j ect to the trusts of the target trust, other than any property which is retained for the purpose of discharging liabilities of the trustees of the target trust (and “target trust” has the meaning given by paragraph 1 or 2, as the case may be).
cy-gb	darged” yw’r holl eiddo sy’n ddarostyngedig i ymddiriedolaethau’r ymddiriedolaeth darged, ar wahân i unrhyw eiddo a gedwir at ddiben cyflawni rhwymedigaethau ymddiriedolwyr yr ymddiriedolaeth darged (ac mae i “ymddiriedolaeth darged” yr ystyr a roddir gan baragraff 1 neu 2, yn ôl y digwydd).

en-gb	F or the purposes of this Schedule, each of the parts of an umbrella scheme (and not the scheme as a whole) is regarded as an authorised unit trust; and “umbrella scheme” has the same meaning as in section 619 of the Corporation Tax Act 2010 (c.
cy-gb	At ddibenion yr Atodlen hon, ystyrir bod pob un o rannau cynllun ambarél (ac nid y cynllun yn ei gyfanrwydd) yn ymddiriedolaeth unedau awdurdodedig; ac mae gan “cynllun ambarél” yr un ystyr ag “umbrella scheme” yn adran 619 o Ddeddf Treth Gorfforaeth 2 0 1 0 (p.

en-gb	In this Schedule, “authorised unit trust” means a unit trust scheme in the case of which an order under section 243 of the F inancial Services and Markets Act 2000 (c.
cy-gb	Yn yr Atodlen hon, ystyr “ymddiriedolaeth unedau awdurdodedig” (“ authorised unit trust ”) yw cynllun ymddiriedolaeth unedau y mae gorchymyn o dan adran 243 o Ddeddf Gwasanaethau a Marchnadoedd Ariannol 2 000 (p.

en-gb	8) is in force.
cy-gb	8) mewn grym ar ei gyfer.

en-gb	SC HE D ULE 20
cy-gb	ATODLEN 2 0 

en-gb	RELIEF FOR AC QUI S I T ION S B Y P UBLI C BO D IE S A N D HE A L T H BO D IE S Relief for certain ac qu isitions involvin g pub lic b odies 
cy-gb	RHYDDHAD AR GYFER CAFFAELIADAU GAN GYRFF CYHOEDDUS A CHYRFF IECHYD Rhyddhad ar gyfer caffaeliadau penodol sy'n ymwneud a chyrff cyhoeddus

en-gb	1 (1) A land transaction entered into on, or in conse q uence of, or in connection with, a
cy-gb	1 (1) M ae trafodiad tir yr ymrwymir iddo wrth ad-drefnu, o ganlyniad i ad-drefnu, neu mewn

en-gb	reorganisation effected by or under an enactment is relieved from tax if the buyer and seller are both public bodies.
cy-gb	cysylltiad ag ad-drefnu, y rhoddir effaith iddo gan neu o dan ddeddfiad, wedi ei ryddhau rhag treth os yw’r prynwr a’r gwerthwr ill dau yn gyrff cyhoeddus.

en-gb	(2) The Welsh Ministers may by regulations provide that a land transaction that is not entered into as mentioned in sub-paragraph (1) is relieved from tax if—
cy-gb	(2) Caiff Gweinidogion Cymru drwy reoliadau ddarparu bod trafodiad tir nad ymrwymir iddo fel a grybwyllir yn is-baragraff (1) wedi ei ryddhau rhag treth—

en-gb	the transaction is effected by or under an enactment specified in the regulations, and
cy-gb	os rhoddir effaith i’r trafodiad gan ddeddfiad a bennir yn y rheoliadau, neu oddi tano, a

en-gb	either the buyer or the seller is a public body.
cy-gb	os yw naill ai’r prynwr neu’r gwerthwr yn gorff cyhoeddus.

en-gb	(3) A “reorganisation” means changes involving—
cy-gb	(3) Ystyr “ad-drefnu” yw newidiadau sy’n golygu—

en-gb	the establishment, reform or abolition of one or more public bodies,
cy-gb	sefydlu, diwygio neu ddiddymu un corff cyhoeddus neu ragor,

en-gb	the creation, alteration or abolition of functions (discharged, or to be discharged) by one or more public bodies, or
cy-gb	creu, addasu neu ddiddymu swyddogaethau (a gyflawnir, neu sydd i’w cyflawni) gan un corff cyhoeddus neu ragor, neu

en-gb	the transfer of functions from one public body to another.
cy-gb	trosglwyddo swyddogaethau o un corff cyhoeddus i un arall.

en-gb	(4) The following are public bodies for the purposes of this paragraph—
cy-gb	(4) M ae’r canlynol yn gyrff cyhoeddus at ddibenion y paragraff hwn—

en-gb	the Welsh Ministers, the F irst Minister for Wales and the Counsel G eneral to the Welsh G overnment;
cy-gb	Gweinidogion Cymru, Prif Weinidog Cymru a Chwnsler Cyffredinol Llywodraeth Cymru;

en-gb	the council of a L ondon borough;
cy-gb	cyngor un o fwrdeistrefi Llundain;

en-gb	any other authority that is a local planning authority within the meaning of the Town and Country Planning Act 1990 (c.
cy-gb	unrhyw awdurdod arall sy’n awdurdod cynllunio lleol o fewn yr ystyr a roddir i “local planning authority” gan Ddeddf Cynllunio Gwlad a Thref 199 0 (p.

en-gb	8 );
cy-gb	8);

en-gb	a Special H ealth Authority established under section 22 of the N ational H ealth Service (Wales) Act 2006 (c.
cy-gb	Awdurdod lechyd Arbennig a sefydlwyd o dan adran 22 o Ddeddf y Gwasanaeth lechyd Gwladol (Cymru) 2 00 6 (p.

en-gb	42) or section 2 8 of the N ational H ealth Service Act 2006 (c.
cy-gb	42) neu adran 28 o Ddeddf y Gwasanaeth lechyd Gwladol 2 00 6 (p.

en-gb	a L ocal H ealth B oard established under section 11 of the N ational H ealth Service (Wales) Act 2006 (c.
cy-gb	Bwrdd lechyd Lleol a sefydlwyd o dan adran 11 o Ddeddf y Gwasanaeth lechyd Gwladol (Cymru) 2 00 6 (p.

en-gb	a N ational H ealth Service Trust established under section 1 8 of the N ational H ealth Service (Wales) Act 2006 (c.
cy-gb	Ymddiriedolaeth Gwasanaeth lechyd Gwladol a sefydlwyd o dan adran 18 o Ddeddf y Gwasanaeth lechyd Gwladol (Cymru) 2 00 6 (p.

en-gb	42) or section 25 of the N ational H ealth Service Act 2006 (c.
cy-gb	42) neu adran 25 o Ddeddf y Gwasanaeth lechyd Gwladol 2 00 6 (p.

en-gb	a strategic planning panel established under section 60D of the Planning and Compulsory Purchase Act 2004 (c.
cy-gb	panel cynllunio strategol a sefydlwyd o dan adran 6 0 D o Ddeddf Cynllunio a Phrynu Gorfodol 2 00 4 (p.

en-gb	(5) In this paragraph, references to a public body include—
cy-gb	(5) Yn y paragraff hwn, mae cyfeiriadau at gorff cyhoeddus yn cynnwys—

en-gb	a company in which all the shares are owned by such a body;
cy-gb	cwmni y mae corff o’r fath yn berchen ar ei holl gyfranddaliadau;

en-gb	a wholly-owned subsidiary of such a company.
cy-gb	is-gwmni dan berchnogaeth lwyr cwmni o’r fath.

en-gb	Relief for ac qu isitions b y certain h ealt h service b odies
cy-gb	Rhyddhad ar gyfer caffaeliadau gan gyrff penodol y gwasanaeth iechyd

en-gb	2 A land transaction is relieved from tax if the buyer is any of the following—
cy-gb	2 M ae trafodiad tir wedi ei ryddhau rhag treth os yw’r prynwr yn unrhyw un o’r canlynol—

en-gb	a Special H ealth Authority established established under section 22 of that Act;
cy-gb	Awdurdod lechyd Arbennig a sefydlwyd o dan adran 22 o’r Ddeddf honno;

en-gb	a N ational H ealth Service Trust established under section 18 of that Act;
cy-gb	Ymddiriedolaeth Gwasanaeth lechyd Gwladol a sefydlwyd o dan adran 18 o’r Ddeddf honno;

en-gb	a person specified for the purposes of this paragraph by the Welsh Ministers by regulations.
cy-gb	person a bennwyd at ddibenion y paragraff hwn gan Weinidogion Cymru drwy reoliadau.

en-gb	C O MP UL S ORY P UR C H AS E RELIEF A N D P L A NNING OBLIG AT ION S RELIEF 
cy-gb	RHYDDHAD PRYNU GORFODOL A RHYDDHAD RHWY M EDIGAETHAU CYNLLUNIO

en-gb	Relief for co mpu lsor y pu rc h ase facilitatin g develo pm ent
cy-gb	Rhyddhad i bryniant gorfodol sy'n hwyluso datblygiad

en-gb	1 (1) A compulsory purchase facilitating development is relieved from tax.
cy-gb	1 (1) M ae pryniant gorfodol sy’n hwyluso datblygiad wedi ei ryddhau rhag treth.

en-gb	“compulsory purchase facilitating development” (“ p r y niant g orfodol s y 'n hwy l u so dat b l yg iad ”) means a land transaction under which the buyer ac q uires a chargeable interest pursuant to a compulsory purchase order made by the buyer for the purpose of facilitating development by another person;
cy-gb	ystyr “pryniant gorfodol sy’n hwyluso datblygiad (“ c om p ulsory p ur c hase fa c ilitating de v elo p ment ”) yw trafodiad tir y mae’r prynwr, oddi tano, yn caffael buddiant trethadwy yn unol â gorchymyn prynu gorfodol a wneir gan y prynwr at ddiben hwyluso datblygiad gan berson arall.

en-gb	“development” (“ dat b l yg iad ”) has the meaning given by the Town and Country Planning Act 1990 (c. 8 ) (see section 55 of that Act).
cy-gb	mae i “datblygiad” yr ystyr a roddir i “de v elopment” gan Ddeddf Cynllunio Gwlad a Thref 199 0 (p. 8) (gweler adran 55 o’r Ddeddf honno);

en-gb	F or the purposes of sub-paragraph (2), it does not matter how the ac q uisition is effected (so that the provision applies where the ac q uisition is effected by agreement). 
cy-gb	At ddibenion is-baragraff (2), nid oes wahaniaeth sut y rhoddir effaith i’r caffaeliad (fel bod y ddarpariaeth yn gymwys pan roddir effaith i’r caffaeliad drwy gytundeb).

en-gb	Relief for co mp liance w it h p lannin g o b li g ations
cy-gb	Rhyddhad am gydymffurfio a rhwymedigaethau c ynllunio

en-gb	2 (1) A land transaction that is entered into in order to comply with a planning obligation or a modification of a planning obligation is relieved from tax if—
cy-gb	2 (1) M ae trafodiad tir yr ymrwymir iddo er mwyn cydymffurfio â rhwymedigaeth gynllunio neu addasiad i rwymedigaeth gynllunio wedi ei ryddhau rhag treth os yw—

en-gb	the planning obligation or modification is enforceable against the seller,
cy-gb	y rhwymedigaeth gynllunio neu’r addasiad yn orfodadwy yn erbyn y gwerthwr,

en-gb	the buyer is a public body, and
cy-gb	y prynwr yn gorff cyhoeddus, ac

en-gb	the effective date of the transaction falls within the period of 5 years beginning with the date on which the planning obligation was entered into or modified.
cy-gb	y dyddiad y mae’r trafodiad yn cael effaith o fewn y cyfnod o 5 mlynedd sy’n dechrau â’r dyddiad yr ymrwymwyd i’r rhwymedigaeth gynllunio neu y’i haddaswyd.

en-gb	“modification” (“ addasiad ”) of a planning obligation means modification as mentioned in section 106A(1) (modification and discharge of planning obligations) of the Town and Country Planning Act 1990 (c.
cy-gb	ystyr “addasiad” (“ modifi c ation ”) i rwymedigaeth gynllunio yw addasiad a grybwyllir yn adran 1 0 6A(1) (addasu a chyflawni rhwymedigaethau cynllunio) o Ddeddf Cynllunio Gwlad a Thref 199 0 (p.

en-gb	“planning obligation” (“ r hwym edi g aet h gy nll u nio ”) means a planning obligation within the meaning of section 106 of that Act that is entered into in accordance with subsection (9) of that section (matters relating to the form and execution of the instrument effecting the planning obligation).
cy-gb	ystyr “rhwymedigaeth gynllunio” yw rhwymedigaeth gynllunio o fewn yr ystyr a roddir i “planning obligation” gan adran 1 0 6 o’r Ddeddf honno yr ymrwymir iddi yn unol ag is-adran (9) o’r adran honno (materion sy’n ymwneud â ffurf a gweithrediad yr offeryn sy’n rhoi effaith i’r rhwymedigaeth gynllunio).

en-gb	The following are public bodies for the purposes of this paragraph—
cy-gb	M ae’r canlynol yn gyrff cyhoeddus at ddibenion y paragraff hwn— 

en-gb	a L ocal H ealth B oard established under section 11 of that Act;
cy-gb	Bwrdd lechyd Lleol a sefydlwyd o dan adran 11 o’r Ddeddf honno;

en-gb	M I SC ELL A NEOU S RELIEF S
cy-gb	R H YDD H ADAU A M RYWIOL

en-gb	Li gh t h o u ses reliefs
cy-gb	Rhyddhadau goleudai

en-gb	1 A land transaction entered into by or under the direction of the Secretary of State for the purposes of carrying into effect Part 8 of the Merchant Shipping Act 1995 (c.
cy-gb	1 M ae trafodiad tir yr ymrwymir iddo drwy neu o dan gyfarwyddyd yr Ysgrifennydd Gwladol at ddibenion rhoi effaith i Ran 8 o Ddeddf Llongau M asnach 1995 (p.

en-gb	21) (lighthouses) is relieved from tax.
cy-gb	21) (goleudai) wedi ei ryddhau rhag treth.

en-gb	2 (1) A land transaction entered into by or under the direction of the Trinity H ouse for the purpose of carrying out the services referred to in section 221(1) of the Merchant Shipping Act 1995 (c.
cy-gb	2 (1) M ae trafodiad tir yr ymrwymir iddo drwy neu o dan gyfarwyddyd Trinity H ouse at ddiben cyflawni’r gwasanaethau y cyfeirir atynt yn adran 221(1) o Ddeddf Llongau M asnach 1995 (p.

en-gb	21) is relieved from tax.
cy-gb	21) wedi ei ryddhau rhag treth.

en-gb	(2) I n this paragraph, “the Trinity H ouse” has the meaning given by section 223 of the Merchant Shipping Act 1995 (c.
cy-gb	(2) Yn y paragraff hwn, mae i “Trinity H ouse” yr ystyr a roddir gan adran 223 o Ddeddf Llongau M asnach 1995 (p.

en-gb	V isitin g forces and international m ilitar y h ead qu arters reliefs 
cy-gb	Rhyddhad lluoedd arfog sy'n ymweld a rhyddhad pencadlysoedd milwrol rhyngwladol

en-gb	3 A land transaction entered into with a view to—
cy-gb	3 M ae trafodiad tir yr ymrwymir iddo gyda’r nod o—

en-gb	building or enlarging barracks or camps for a visiting force,
cy-gb	adeiladu neu ehangu barics neu wersylloedd ar gyfer llu arfog sy’n ymweld,

en-gb	facilitating the training of a visiting force, or
cy-gb	hwyluso hyfforddi llu arfog sy’n ymweld, neu

en-gb	promoting the health or efficiency of a visiting force,
cy-gb	hybu iechyd neu effeithlonrwydd llu arfog sy’n ymweld,

en-gb	is relieved from tax.
cy-gb	wedi ei ryddhau rhag treth.

en-gb	4 (1) Paragraph 3 has effect in relation to a designated international military head q uarters as if —
cy-gb	4 (1) M ae paragraff 3 yn cael effaith mewn perthynas â phencadlys milwrol rhyngwladol dynodedig fel pe bai—

en-gb	the head q uarters were a visiting force of a designated country, and
cy-gb	y pencadlys yn lu arfog sy’n ymweld o wlad ddynodedig, a

en-gb	the members of that force consisted of such of the persons serving at or attached to the head q uarters as are members of the armed forces of a designated country.
cy-gb	aelodau’r llu arfog hwnnw yn cynnwys y personau hynny sy’n gwasanaethu yn y pencadlys, neu sy’n gysylltiedig ag ef, sy’n aelodau o luoedd arfog gwlad ddynodedig.

en-gb	(2) I n this paragraph, “designated” means designated for the purpose in q uestion by or under any O rder in Council made to give effect to an international agreement.
cy-gb	(2) Yn y paragraff hwn, ystyr “dynodedig” yw dynodedig at y diben o dan sylw drwy neu o dan unrhyw Orchymyn yn y Cyfrin Gyngor a wneir i roi effaith i gytundeb rhyngwladol.

en-gb	5 I n paragraphs 3 and 4, “visiting force” means any body, contingent or detachment of a country ' s forces which is for the time being or is to be present in the U nited K ingdom on the invitation of H er Ma j esty ' s G overnment in the U nited K ingdom.
cy-gb	5 Ym mharagraffau 3 a 4, ystyr “llu arfog sy’n ymweld” yw unrhyw gorff, mintai neu ddidoliad o luoedd arfog gwlad sydd am y tro yn bresennol, neu a fydd yn bresennol, yn y Deyrnas Unedig drwy wahoddiad Llywodraeth Ei M awrhydi yn y Deyrnas Unedig.

en-gb	Relief for p ro p ert y acce p ted in satisfaction of tax
cy-gb	Rhyddhad ar gyfer eiddo a dderbynnir i dalu treth

en-gb	6 A land transaction—
cy-gb	6 M ae trafodiad tir—

en-gb	which is entered into under section 9 of the N ational H eritage Act 19 8 0 (c.
cy-gb	yr ymrwymir iddo o dan adran 9 o Ddeddf Treftadaeth Genedlaethol 1980 (p.

en-gb	17) (disposal of property accepted by the Commissioners for R evenue and Customs in satisfaction of inheritance tax) and by which property is transferred to a person mentioned in subsection (2) of that section, or
cy-gb	17) (gwaredu eiddo a dderbynnir gan y Comisiynwyr Cyllid a Thollau i dalu treth etifeddiant) ac y trosglwyddir eiddo drwyddo i berson a grybwyllir yn is-adran (2) o’r adran honno, neu

en-gb	which is entered into under subsection (4) of that section,
cy-gb	yr ymrwymir iddo o dan is-adran (4) o’r adran honno,

en-gb	Tr u n k roads relief
cy-gb	Rhyddhad cefnffyrdd

en-gb	7 (1) A land transaction to which the Welsh Ministers are a party, or to which the Secretary of
cy-gb	7 (1) M ae trafodiad tir y mae Gweinidogion Cymru yn barti iddo, neu y mae’r Ysgrifennydd

en-gb	State is a party, is relieved from tax if—
cy-gb	Gwladol yn barti iddo, wedi ei ryddhau rhag treth—

en-gb	it relates to a highway or proposed highway which is, or is to become, a trunk road, and
cy-gb	os yw’n ymwneud â phriffordd neu briffordd arfaethedig sy’n gefnffordd neu a fydd yn gefnffordd, a

en-gb	but for this paragraph tax would be payable in respect of the transaction as an expense incurred by the Welsh Ministers or the Secretary of State under the H ighways Act 19 8 0 (c.
cy-gb	oni bai am y paragraff hwn, pe byddai treth yn daladwy mewn cysylltiad â’r trafodiad fel traul yr eir iddo gan Weinidogion Cymru neu’r Ysgrifennydd Gwladol o dan Ddeddf Priffyrdd 198 0 (p.

en-gb	“highway” (“ p riffordd ”) has the meaning given by section 32 8 of the H ighways Act 19 8 0 (c.
cy-gb	mae i “priffordd” yr ystyr a roddir i “highway” gan adran 328 o’r Ddeddf honno;

en-gb	“proposed highway” (“ p riffordd arfaet h edi g ”) has the meaning given by section 329(1) of that Act;
cy-gb	mae i “priffordd arfaethedig” yr ystyr a roddir i “proposed highway” gan adran 329(1) o’r Ddeddf honno.

en-gb	“trunk road” (“ cefnffordd ”) has the meaning given by section 329(1) of that Act.
cy-gb	mae i “cefnffordd” yr ystyr a roddir i “trun k road” gan adran 329(1) o Ddeddf Priffyrdd 198 0 (p.

en-gb	Relief for ac qu isitions by b odies esta b lis h ed for national pu r p oses
cy-gb	Rhyddhad ar gyfer caffaeliadau gan gyrff a sefydlir at ddi b enion cenedlaethol

en-gb	8 A land transaction is relieved from tax if the buyer is any of the following— 
cy-gb	8 M ae trafodiad tir wedi ei ryddhau rhag treth os yw’r prynwr yn un neu ragor o’r canlynol—

en-gb	the Trustees of the B ritish Museum;
cy-gb	Ymddiriedolwyr yr Amgueddfa Brydeinig;

en-gb	the Trustees of the N ational H eritage Memorial F und;
cy-gb	Ymddiriedolwyr Cronfa Goffa’r Dreftadaeth Genedlaethol;

en-gb	the Trustees of the N atural H istory Museum.
cy-gb	Ymddiriedolwyr yr Amgueddfa Astudiaethau Natur.

en-gb	Relief for ac qu isitions in conse qu ence of reor g anisation of p arlia m entar y constit u encies
cy-gb	Rhyddhad ar gyfer caffaeliadau o ganlyniad i ad-drefnu etholaethau seneddol

en-gb	9 (1) A land transaction is relieved from tax where an O rder in Council is made under the
cy-gb	9 (1) M ae trafodiad tir wedi ei ryddhau rhag treth pan wneir Gorchymyn yn y Cyfrin Gyngor

en-gb	Parliamentary Constituencies Act 19 8 6 (c.
cy-gb	o dan Ddeddf Etholaethau Seneddol 1986 (p.

en-gb	56) (orders specifying new parliamentary constituencies) and where—
cy-gb	56) (gorchmynion sy’n pennu etholaethau seneddol newydd) ac—

en-gb	the seller is an existing local constituency association, and
cy-gb	pan fo’r gwerthwr yn gymdeithas etholaeth leol sy’n bodoli eisoes, a

en-gb	the buyer is—
cy-gb	pan fo’r prynwr—

en-gb	a new association that is a successor to the existing association, or
cy-gb	yn gymdeithas newydd sy’n olynu’r gymdeithas sy’n bodoli eisoes, neu

en-gb	a related body to the existing association that as soon as practicable transfers the interest or right to a new association that is a successor to the existing association.
cy-gb	yn gorff perthynol i’r gymdeithas sy’n bodoli eisoes sy’n trosglwyddo’r buddiant neu’r hawl, cyn gynted ag y bo’n ymarferol, i gymdeithas newydd sy’n olynu’r gymdeithas sy’n bodoli eisoes,

en-gb	Where sub-paragraph (1)(b)(ii) applies, the land transaction giving effect to the transfer mentioned in that sub-paragraph is also relieved.
cy-gb	Pan fo is-baragraff (1)(b)(ii) yn gymwys, mae’r trafodiad tir sy’n rhoi effaith i’r trosglwyddiad a grybwyllir yn yr is-baragraff hwnnw wedi ei ryddhau hefyd.

en-gb	“existing local constituency association” (“ c ym deit h as et h olaet h leol s y 'n b odoli eisoes ”) means a local constituency association whose area was the same, or substantially the same, as the area of a former parliamentary constituency or two or more such constituencies immediately before the relevant date;
cy-gb	ystyr “cymdeithas etholaeth leol sy’n bodoli eisoes” (“ e x isting lo c al c onstituen c y asso c iation ”) yw cymdeithas etholaeth leol yr oedd ei hardal yr un ardal, neu’r un ardal i raddau helaeth, ag ardal etholaeth seneddol flaenorol neu ddwy neu ragor o etholaethau o’r fath yn union cyn y dyddiad perthnasol;

en-gb	“former parliamentary constituency” (“ etholaeth seneddol flaenorol ”) means an area that, for the purposes of parliamentary elections, was a constituency immediately before the relevant date but is no longer such a constituency after that date;
cy-gb	ystyr “etholaeth seneddol flaenorol” (“ former p arliamentary c onstituen c y ”) yw ardal a oedd, at ddibenion etholiadau seneddol, yn etholaeth yn union cyn y dyddiad perthnasol ond nad yw mwyach yn etholaeth o’r fath ar ôl y dyddiad hwnnw;

en-gb	“local constituency association” ( " c y mdeithas etholaeth leol " ) means an unincorporated association (whether described as an association, a branch or otherwise) whose primary purpose is to further the aims of a political party in an area that is or was the same or substantially the same as the area of a parliamentary constituency or two or more parliamentary constituencies;
cy-gb	ystyr “cymdeithas etholaeth leol” (“ lo c al c onstituen c y asso c iation ”) yw cymdeithas anghorfforedig (pa un a yw wedi ei disgrifio fel cymdeithas, cangen neu fel arall) sydd â’r prif ddiben o hybu nodau plaid wleidyddol mewn ardal sydd neu a oedd yr un ardal, neu’r un ardal i raddau helaeth, ag ardal etholaeth seneddol neu ddwy neu ragor o etholaethau seneddol;

en-gb	“new association” ( " c y mdeithas ne wy dd " ) means a local constituency association whose area is the same, or substantially the same, as that of a new parliamentary constituency or two or more such constituencies immediately after the relevant date;
cy-gb	ystyr “cymdeithas newydd” (“ new asso c iation ”) yw cymdeithas etholaeth leol y mae ei hardal yr un ardal, neu’r un ardal i raddau helaeth, ag ardal etholaeth seneddol newydd neu ddwy neu ragor o etholaethau o’r fath yn union ar ôl y dyddiad perthnasol;

en-gb	“new parliamentary constituency” ( " etholaeth seneddol ne wy dd " ) means an area that, for the purposes of parliamentary elections, is such a constituency after the relevant date but was not such a constituency immediately before that date;
cy-gb	ystyr “etholaeth seneddol newydd” (“ new p arliamentary c onstituen c y ”) yw ardal sydd, at ddibenion etholiadau seneddol, yn etholaeth o’r fath ar ôl y dyddiad perthnasol ond nad oedd yn etholaeth o’r fath yn union cyn y dyddiad hwnnw.

en-gb	“related body” ( " corff perth y nol " ), in relation to a local constituency association, means a body (whether corporate or unincorporated) that is an organ of the political party concerned;
cy-gb	ystyr “corff perthynol” (“ related b ody ”), mewn perthynas â chymdeithas etholaeth leol, yw corff (pa un ai’n gorfforedig neu’n anghorfforedig) sy’n gweithredu ar ran y blaid wleidyddol o dan sylw;

en-gb	“relevant date” ( " d y ddiad perthnasol " ) means the date which the O rder mentioned in sub-paragraph (1) comes into operation (see section 4(6) of the Parliamentary Constituencies Act 19 8 6 (c.
cy-gb	ystyr “dyddiad perthnasol” (“ rele v ant date ”) yw’r dyddiad y daw’r Gorchymyn a grybwyllir yn is-baragraff (1) i rym (gweler adran 4(6) o Ddeddf Etholaethau Seneddol 1986 (p.

en-gb	56)).
cy-gb	56));

en-gb	(4) F or the purposes of this paragraph, a new association is a successor to an existing association if any part of the existing association ' s area is comprised in the new association ' s area.
cy-gb	(4) At ddibenion y paragraff hwn, mae cymdeithas newydd yn olynydd i gymdeithas sy’n bodoli eisoes os yw unrhyw ran o ardal y gymdeithas sy’n bodoli eisoes wedi ei chynnwys yn ardal y gymdeithas newydd.

en-gb	Bu ildin g societies relief 
cy-gb	Rhyddhad c ymdeithasau adeiladu

en-gb	10 (1) A land transaction is relieved from tax if it is effected by or in conse q uence of—
cy-gb	10 (1) M ae trafodiad tir wedi ei ryddhau rhag treth os rhoddir effaith iddo gan neu o ganlyniadi—

en-gb	an amalgamation of two or more building societies under section 93 of the B uilding Societies Act 19 8 6 (c.
cy-gb	cyfuno dwy gymdeithas adeiladu neu ragor o dan adran 93 o Ddeddf Cymdeithasau Adeiladu 1986 (p.

en-gb	53) (amalgamation), or
cy-gb	53) (cyfuno), neu

en-gb	a transfer of engagements between building societies under section 94 of that Act (transfer of engagements).
cy-gb	trosglwyddo ymrwymiadau rhwng cymdeithasau adeiladu o dan adran 94 o’r Ddeddf honno (trosglwyddo ymrwymiadau).

en-gb	(2) In this paragraph, “building society” has the meaning given by section 119(1) of the B uilding Societies Act 19 8 6 (c.
cy-gb	(2) Yn y paragraff hwn, mae i “cymdeithas adeiladu” yr ystyr a roddir i “building society” gan adran 119(1) o Ddeddf Cymdeithasau Adeiladu 1986 (p.

en-gb	F riendl y societies relief 
cy-gb	Rhyddhad c ymdeithasau c yfeillgar

en-gb	11 (1) A land transaction is relieved from tax if it is effected by or in conse q uence of—
cy-gb	11 (1) M ae trafodiad tir wedi ei ryddhau rhag treth os rhoddir effaith iddo gan neu o ganlyniad i—

en-gb	an amalgamation of two or more registered societies under section 8 2 of the F riendly Societies Act 1974 (c.
cy-gb	cyfuno dwy gymdeithas gofrestredig neu ragor o dan adran 82 o Ddeddf Cymdeithasau Cyfeillgar 1974 (p.

en-gb	46) (the “1974 Act”) (amalgamation and transfer of engagements),
cy-gb	46) (“Deddf 1974”) (cyfuno a throsglwyddo ymrwymiadau),

en-gb	a transfer of engagements under that section,
cy-gb	trosglwyddo ymrwymiadau o dan yr adran honno,

en-gb	an amalgamation of two or more friendly societies under section 8 5 of the F riendly Societies Act 1992 (c.
cy-gb	cyfuno dwy gymdeithas gyfeillgar neu ragor o dan adran 85 o Ddeddf Cymdeithasau Cyfeillgar 1992 (p.

en-gb	40) (the “1992 Act”) (amalgamation of friendly societies),
cy-gb	4 0 ) (“Deddf 1992”) (cyfuno cymdeithasau cyfeillgar),

en-gb	a transfer of the engagements of a friendly society under section 8 6 of the 1992 Act (transfer of engagements by or to friendly society), or
cy-gb	trosglwyddo ymrwymiadau cymdeithas gyfeillgar o dan adran 86 o Ddeddf 1992 (trosglwyddo ymrwymiadau gan gymdeithas gyfeillgar neu iddi), neu

en-gb	a transfer of the engagements of a friendly society pursuant to a direction given by the appropriate authority under section 90 of the 1992 Act (power of appropriate authority to effect transfer of engagement).
cy-gb	trosglwyddo ymrwymiadau cymdeithas gyfeillgar yn unol â chyfarwyddyd a roddir gan yr awdurdod priodol o dan adran 9 0 o Ddeddf 1992 (p*er awdurdod priodol i roi effaith i drosglwyddo ymrwymiadau).

en-gb	“appropriate authority” (“ awd u rdod p riodol " ) has the meaning given by section 119 of the 1992 Act;
cy-gb	mae i “awdurdod priodol” yr ystyr a roddir i “appropriate authority” gan adran 119 o Ddeddf 1992;

en-gb	“friendly society” ("c ym deithas g y feillgar " ) has the meaning given by section 116 of the 1992 Act;
cy-gb	mae i “cymdeithas gyfeillgar” yr ystyr a roddir i “friendly society” gan adran 116 o Ddeddf 1992;

en-gb	“registered”(“ cofrestredig " ) in relation to a society, has the meaning given by section 111 of the 1974 Act.
cy-gb	mae i “cofrestredig”, mewn perthynas â chymdeithas, yr ystyr a roddir i “registered” gan adran 111 o Ddeddf 1974.

en-gb	C o-o p erative and co mmu nit y b enefit societ y and credit u nion relief 
cy-gb	Rhyddhad cymdeithasau cydweithredol a chymdeithasau budd cymunedol a rhyddhad undebau credyd

en-gb	a transfer by a registered society of its engagements to another registered society in accordance with section 110 of the Co-operative and Community B enefit Societies Act 2014 (c.
cy-gb	cymdeithas gofrestredig yn trosglwyddo ei hymrwymiadau i gymdeithas gofrestredig arall yn unol ag adran 11 0 o Ddeddf Cymdeithasau Cydweithredol a Chymdeithasau B udd Cymunedol 2 0 14 (p.

en-gb	14) (the “2014 Act”) (transfer of engagements between societies),
cy-gb	14) (“Deddf 2 0 14”) (trosglwyddo ymrwymiadau rhwng cymdeithasau),

en-gb	a conversion of a registered society into a company in accordance with section 112 of the 2014 Act (conversion of society into a company, amalgamation with a company etc.),
cy-gb	trosi cymdeithas gofrestredig yn gwmni yn unol ag adran 112 o Ddeddf 2 0 14 (trosi cymdeithas yn gwmni, cyfuno â chwmni etc.),

en-gb	an amalgamation of a registered society with a company in accordance with that section, or
cy-gb	cyfuno cymdeithas gofrestredig gyda chwmni yn unol â’r adran honno, neu

en-gb	a transfer by a registered society of the whole of its engagements to a company in accordance with that section.
cy-gb	trosglwyddo gan gymdeithas gofrestredig ei holl ymrwymiadau i gwmni yn unol â’r adran honno.

en-gb	In sub-paragraph (1), “registered society” means a registered society within the meaning given by section 1(1) of the 2014 Act, but in paragraphs (b) to (d) of that sub-paragraph it does not include a society registered as a credit union under that Act by virtue of section 1 of the Credit U nions Act 1979 (c.
cy-gb	Yn is-baragraff (1), ystyr “cymdeithas gofrestredig” yw cymdeithas gofrestredig o fewn yr ystyr a roddir i “registered society” gan adran 1(1) o Ddeddf 2 0 14, ond ym mharagraffau (b) i (d) o’r is-baragraff hwnnw nid yw’n cynnwys cymdeithas a gofrestrwyd fel undeb credyd o dan y Ddeddf honno yn rhinwedd adran 1 o Ddeddf Undebau Credyd 1979 (p.

en-gb	34) (the “1979 Act”).
cy-gb	34) (“Deddf 1979”).

en-gb	n so far as it applies to a credit union, sub-paragraph (1)(a) has effect as if the reference to section 110 of the 2014 Act were a reference to that section as it has effect sub j ect to section 21 of the 1979 Act (additional provisions relating to amalgamations and transfers of engagements).
cy-gb	I’r graddau y mae’n berthnasol i undeb credyd, mae is-baragraff (1)(a) yn cael effaith fel pe bai’r cyfeiriad at adran 11 0 o Ddeddf 2 0 14 yn gyfeiriad at yr adran honno fel y mae’n cael effaith yn ddarostyngedig i adran 21 o Ddeddf 1979 (darpariaethau ychwanegol yn ymwneud â chyfuno a throsglwyddo ymrwymiadau).

en-gb	AM EN DM EN TS T O T HE TA X C OLLE CT ION A N D MA N A GE M EN T (WA LE S) ACT 2016
cy-gb	DIWYGIADAU I DDEDDF CASGLU A RHEOLI TRETHI (CY M RU) 2016

en-gb	1 TCMA is amended as follows.
cy-gb	1 M ae DCRhT wedi ei diwygio fel a ganlyn.

en-gb	2 I n section 1 (overview of Act), after paragraph (b) insert—
cy-gb	2 Yn adran 1 (trosolwg o’r Ddeddf), ar ôl paragraff (b) mewnosoder—

en-gb	“(ba) Part 3A makes provision about counteracting avoidance arrangements in relation to devolved taxes;”.
cy-gb	“(ba) mae Rhan 3A yn gwneud darpariaeth ynghylch gwrthweithio trefniadau osgoi trethi mewn perthynas â threthi datganoledig;”.

en-gb	3 I n the Welsh text, in section 37 (overview of Part), in paragraph (f), for “ymwared” substitute “ryddhad”.
cy-gb	3 Yn y testun Cymraeg, yn adran 37 (trosolwg o’r Rhan), ym mharagraff (f), yn lle “ymwared” rhodder “ryddhad”.

en-gb	4 I n Chapter 2 of Part 3, in the chapter heading omit “TA X PA YER ”.
cy-gb	4 Ym M hennod 2 o Ran 3, ym mhennawd y bennod hepgorer “TRETHDALWR”.

en-gb	5 I n section 38 (duty to keep and preserve records)—
cy-gb	5 Yn adran 38 (dyletswydd i gadw cofnodion a’u storio’n ddiogel)—

en-gb	in paragraph (a), for the words from “make” to the end substitute “demonstrate that the tax return is correct and complete,”;
cy-gb	ym mharagraff (a), yn lle’r geiriau o “ddychwelyd” i’r diwedd rhodder “ddangos bod y ffurflen dreth yn gywir ac yn gyflawn,”;

en-gb	“(b) preserve any records that may be needed for that purpose.”;
cy-gb	“(b) storio unrhyw gofnodion y gall fod eu hangen at y diben hwnnw yn ddiogel.”;

en-gb	for “day”, in both places where it occurs, substitute “date”;
cy-gb	yn lle “diwrnod”, yn y tri lle y mae’n ymddangos, rhodder “dyddiad”;

en-gb	in paragraph (b), for the words from “W R A” to the end substitute “the en q uiry period ends (see section 43(1A)).”;
cy-gb	ym mharagraff (b), yn lle’r geiriau o “pan fydd” i’r diwedd rhodder “fydd cyfnod yr ymholiad yn dod i ben (gweler adran 43(1A)).”;

en-gb	(c) for subsection (3) substitute—
cy-gb	(c) yn lle is-adran (3) rhodder—

en-gb	“(3) The “relevant date” is the sixth anniversary of whichever is the later of—
cy-gb	“(3) Ystyr y “dyddiad perthnasol” yw 6 mlynedd i ba un bynnag o’r canlynol sydd hwyraf—

en-gb	the filing date, and
cy-gb	y dyddiad ffeilio, a

en-gb	if the return has been made and subse q uently amended under section 41, the date on which notice of amendment is given under that section.
cy-gb	os dychwelwyd y ffurflen dreth a’i diwygio wedi hynny o dan adran 41, y dyddiad y rhoddir hysbysiad o’r diwygiad o dan yr adran honno.

en-gb	(3A) B ut if W R A specifies an earlier date under this subsection, the “relevant date” means the date specified.”;
cy-gb	(3A) Ond os yw ACC yn pennu dyddiad cynharach o dan yr is-adran hon, ystyr y “dyddiad perthnasol” yw’r dyddiad a bennir.”;

en-gb	for “days” substitute “dates”;
cy-gb	yn lle “diwrnodau” rhodder “dyddiadau”;

en-gb	for “(3)(b)” substitute “(3A)”;
cy-gb	yn lle “(3)(b)” rhodder “(3A)”;

en-gb	(e) for subsection (5) substitute—
cy-gb	(e) yn lle is-adran (5) rhodder—

en-gb	“(5) I n this Chapter, “records” includes supporting documents (for example, accounts, books, deeds, contracts, vouchers and receipts).”;
cy-gb	“(5) Yn y Bennod hon, mae “cofnodion” yn cynnwys dogfennau ategol (er enghraifft, cyfrifon, llyfrau, gweithredoedd, contractau, talebau a derbynebau).”;

en-gb	omit subsections (6) to ( 8 );
cy-gb	hepgorer is-adrannau (6) i (8);

en-gb	the section heading becomes “Duty to keep and preserve records:
cy-gb	mae pennawd yr adran yn newid i “Dyletswydd i gadw cofnodion a’u storio’n ddiogel:

en-gb	cases where a tax return is re q uired”.
cy-gb	achosion pan fo’n ofynnol dychwelyd ffurflen dreth”.

en-gb	6 After section 3 8 insert—
cy-gb	6 Ar ôl adran 38 mewnosoder—

en-gb	" 3 8A Du ty to k eep and preser v e records:
cy-gb	" 3 8A Dyletswydd i gadw cofnodion a ' u storio ' n ddiogel:

en-gb	l and transactions in respect of wh ic h no tax ret u rn is re qu ired. 
cy-gb	trafodiadau tir nad oes angen dychwelyd ffurflen dreth mewn cysylltiad a hwy

en-gb	(1) This section applies in relation to a land transaction, other than a transaction of a type listed in section 65(4) of LTTA, in respect of which no tax return is re q uired to be made.
cy-gb	(1) Mae’r adran hon yn gymwys mewn perthynas â thrafodiad tir, ac eithrio trafodiad o fath a restrir yn adran 65(4) o DTTT, nad yw’n ofynnol dychwelyd ffurflen dreth mewn cysylltiad ag ef.

en-gb	(2) The buyer in a land transaction in relation to which this section applies must—
cy-gb	(2) Rhaid i’r prynwr mewn trafodiad tir y mae’r adran hon yn gymwys iddo—

en-gb	keep any records that may be needed to enable the buyer to demonstrate that no tax return is re q uired to be made, and
cy-gb	cadw unrhyw gofnodion y gall fod eu hangen i alluogi’r prynwr i ddangos nad yw’n ofynnol dychwelyd ffurflen dreth, a

en-gb	preserve any records that may be needed for that purpose.
cy-gb	storio unrhyw gofnodion y gall fod eu hangen at y diben hwnnw yn ddiogel.

en-gb	(3) The records must be preserved until the end of the relevant date.
cy-gb	(3) Rhaid storio’r cofnodion yn ddiogel hyd ddiwedd y dyddiad perthnasol.

en-gb	(4) The “relevant date” is the sixth anniversary of the effective date of the transaction.
cy-gb	(4) Y “dyddiad perthnasol” yw chwe mlynedd i’r dyddiad y mae’r trafodiad yn cael effaith.

en-gb	(5) B ut if WRA specifies an earlier date under this subsection, the “relevant date” is the date specified.
cy-gb	(5) Ond os yw ACC yn pennu dyddiad cynharach o dan yr is-adran hon, y “dyddiad perthnasol” yw’r dyddiad a bennir.

en-gb	(6) Different dates may be specified for different purposes under subsection (5).
cy-gb	(6) Caniateir pennu dyddiau gwahanol at ddibenion gwahanol o dan is-adran (5).

en-gb	(7) In subsection (4), “effective date” has the same meaning as in LTTA.”
cy-gb	(7) Yn is-adran (4), mae i’r “dyddiad y mae’r trafodiad yn cael effaith” yr un ystyr ag yn DTTT.”

en-gb	7 In section 39 (preservation of information etc.), after “3 8 ” insert “or 3 8 A”.
cy-gb	7 Yn adran 39 (storio gwybodaeth etc. yn ddiogel), ar ôl “38” mewnosoder “neu 38A”.

en-gb	8 After section 39 insert— 
cy-gb	8 Ar ôl adran 39 mewnosoder—

en-gb	" 3 9A P o w er to ma k e reg ul ations a b o u t records
cy-gb	“ 3 9A P*er i wneud rheoliadau ynghylch cofnodion

en-gb	The Welsh Ministers may by regulations provide that the records re q uired to be kept and preserved under this Chapter do, or do not, include records of a description prescribed by the regulations.”
cy-gb	Caiff Gweinidogion Cymru drwy reoliadau ddarparu bod y cofnodion y mae’n ofynnol eu cadw a’u storio’n ddiogel o dan y Bennod hon yn cynnwys cofnodion o ddisgrifiad a ragnodir gan y rheoliadau, neu ddarparu nad ydynt yn cynnwys cofnodion o’r fath.”

en-gb	9 In section 40 (meaning of filing date), for “this Act” substitute “the Welsh Tax Acts”.
cy-gb	9 Yn adran 4 0 (ystyr dyddiad ffeilio), yn lle “Yn y Ddeddf hon” rhodder “Yn Neddfau Trethi Cymru”.

en-gb	10 In section 41 (amendment of tax return by taxpayer), for subsection (3) substitute— “(3) The relevant date is the filing date.
cy-gb	1 0 Yn adran 41 (trethdalwr yn diwygio ffurflen dreth), yn lle is-adran (3) rhodder— “(3) Y dyddiad perthnasol yw’r dyddiad ffeilio.

en-gb	(3A) B ut if the Welsh Ministers prescribe another date in regulations under this subsection, the relevant date is that date.”
cy-gb	(3A) Ond os yw Gweinidogion Cymru yn rhagnodi dyddiad arall mewn rheoliadau o dan yr is-adran hon, y dyddiad perthnasol yw’r dyddiad hwnnw.”

en-gb	11 In section 42 (correction of tax return by WRA)—
cy-gb	11 Yn adran 42 (ACC yn cywiro ffurflen dreth)—

en-gb	“(4A) If, as a result of a correction made under this section, an amount, or an additional amount, of devolved tax is payable, the person who made the tax return must pay the amount, or additional amount, before the end of the period of 30 days beginning with the day on which notice of the correction is issued.”;
cy-gb	“(4A) Os yw swm neu swm ychwanegol o dreth ddatganoledig yn daladwy o ganlyniad i gywiriad a wneir o dan yr adran hon, rhaid i’r person a ddychwelodd y ffurflen dreth dalu’r swm, neu’r swm ychwanegol, cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir hysbysiad am y cywiriad.”;

en-gb	in subsection (5)(a), after “return” insert “under section 41”.
cy-gb	yn is-adran (5)(a), ar ôl “ffurflen dreth” mewnosoder “o dan adran 41”.

en-gb	12 In section 43 (notice of en q uiry)—
cy-gb	12 Yn adran 43 (hysbysiad ymholiad)—

en-gb	(a) in subsection (1), for the words from “period” to the end substitute “en q uiry period (but see subsection (1 B )).”;
cy-gb	(a) yn is-adran (1), yn lle’r geiriau o “o 12 mis” i’r diwedd rhodder “ymholiad (ond gweler is-adran (1B)).”;

en-gb	“(1A) The en q uiry period for a tax return is the period of 12 months beginning with the relevant date.
cy-gb	“(1A) Y cyfnod ymholiad ar gyfer ffurflen dreth yw’r cyfnod o 12 mis sy’n dechrau â’r dyddiad perthnasol.

en-gb	(1 B ) B ut WRA may en q uire into a tax return after the expiry of the en q uiry period if—
cy-gb	(1B) Ond caiff ACC wneud ymholiad ynghylch ffurflen dreth ar ôl i’r cyfnod ymholiad ddod i ben—

en-gb	the tax return is made in respect of a land transaction,
cy-gb	os dychwelir y ffurflen dreth mewn cysylltiad â thrafodiad tir,

en-gb	after the tax return is made, a further return is made in respect of the same land transaction,
cy-gb	ar ôl dychwelyd y ffurflen dreth, os dychwelir ffurflen dreth bellach mewn cysylltiad â’r un trafodiad tir,

en-gb	WRA has issued a notice of en q uiry into the further return, and
cy-gb	os yw ACC wedi dyroddi hysbysiad ymholiad i’r ffurflen dreth bellach, a

en-gb	WRA believes it is necessary to en q uire into the tax return mentioned in paragraph (a).”;
cy-gb	os yw ACC yn credu bod angen gwneud ymholiad i’r ffurflen dreth a grybwyllir ym mharagraff (a).”;

en-gb	(c) in subsection (2), at the beginning insert “ F or the purposes of subsection (1A),”;
cy-gb	(c) yn is-adran (2), ar y dechrau, mewnosoder “At ddibenion is-adran (1A),”;

en-gb	(d) in subsection (3), for the words “in conse q uence of an amendment of the tax return under section 41” substitute—
cy-gb	(d) yn is-adran (3), yn lle’r geiriau “o ganlyniad i ddiwygio’r ffurflen dreth o dan adran 41” rhodder—

en-gb	“(a) as a result of an amendment of the tax return under section 41, or (b) by virtue of subsection (1 B )”;
cy-gb	“(a) o ganlyniad i ddiwygio’r ffurflen dreth o dan adran 41, neu (b) yn rhinwedd is-adran (1B)”;

en-gb	“(4) In subsection (1 B ), “further return” means a further return made under LTTA.”
cy-gb	“(4) Yn is-adran (1B), ystyr “ffurflen dreth bellach” yw ffurflen dreth bellach a ddychwelir o dan DTTT.”

en-gb	13 n section 45 (amendment of tax return during en q uiry to prevent loss of tax)—
cy-gb	13 Yn adran 45 (diwygio ffurflen dreth yn ystod ymholiad er mwyn osgoi colli treth)—

en-gb	in subsection (1)(a), for “payable” substitute “chargeable”;
cy-gb	yn is-adran (1)(a), yn lle “sy’n daladwy” rhodder “sydd i’w godi”;

en-gb	in subsection (5), for “section 46” substitute “sections 45A and 46”.
cy-gb	yn is-adran (5), yn lle “adran 46” rhodder “adrannau 45A a 46”.

en-gb	14 After section 45 insert—
cy-gb	14 Ar ôl adran 45 mewnosoder—

en-gb	"45 A A mendment of tax ret u rn by taxpayer wh en en qu iry is in progress
cy-gb	“45A Trethdalwr yn diwygio ffurflen dreth pan fydd ymholiad yn mynd rhagddo

en-gb	This section applies if a person who has made a tax return amends it during the period when an en q uiry into the return is in progress.
cy-gb	Mae’r adran hon yn gymwys os yw person sydd wedi dychwelyd ffurflen dreth yn ei diwygio yn ystod y cyfnod pan fydd ymholiad i’r ffurflen dreth yn mynd rhagddo.

en-gb	F or the purposes of section 44 (scope of en q uiry), the amendment is to be treated as something contained in the tax return. 
cy-gb	At ddibenion adran 44 (cwmpas ymholiad), mae’r diwygiad i’w drin fel rhywbeth a gynhwysir ar y ffurflen dreth.

en-gb	The amendment takes effect on the day on which the en q uiry is completed unless WRA states in the closure notice issued under section 50 that—
cy-gb	Mae’r diwygiad yn cael effaith ar y diwrnod y mae’r ymholiad yn cael ei gwblhau oni bai bod ACC yn datgan yn yr hysbysiad cau a ddyroddir o dan adran 5 0 —

en-gb	the amendment has been taken into account in formulating the amendments re q uired to give effect to WRA ' s conclusions, or
cy-gb	bod y diwygiad wedi ei ystyried wrth lunio’r diwygiadau sy’n ofynnol i roi effaith i gasgliadau ACC, neu

en-gb	WRA ' s conclusion is that the amendment is incorrect.”
cy-gb	mai casgliad ACC yw bod y diwygiad yn anghywir.”

en-gb	15 In section 50 (completion of en q uiry), in subsection (4), for “chargeable” substitute “payable”.
cy-gb	15 Yn adran 5 0 (cwblhau ymholiad), yn is-adran (4), yn lle “sydd i’w godi” rhodder “sy’n daladwy”.

en-gb	16 In section 52 (determination of tax chargeable if no tax return made), in subsection (5), for “as a result of ” substitute “in accordance with”.
cy-gb	16 Yn adran 52 (dyfarniad o’r dreth sydd i’w chodi os na ddychwelir ffurflen dreth), yn is-adran (5), yn lle “o ganlyniad i ddyfarniad” rhodder “yn unol â dyfarniad”.

en-gb	17 In the Welsh text, in section 54 (assessment where loss of tax), in paragraph (c), for “ymwared” substitute “rhyddhad”.
cy-gb	17 Yn y testun Cymraeg, yn adran 54 (asesu treth a gollir), ym mharagraff (c), yn lle “ymwared” rhodder “rhyddhad”.

en-gb	1 8 In section 5 8 (conditions for making WRA assessments)—
cy-gb	18 Yn adran 58 (amodau ar gyfer gwneud asesiadau ACC)—

en-gb	(a) in subsection (1)(a)—
cy-gb	(a) yn is-adran (1)(a)—

en-gb	for “two” substitute “three”;
cy-gb	yn lle “ddau” rhodder “tri”;

en-gb	for “(2) and (3)” substitute “(2), (3) and (3A)”;
cy-gb	yn lle “(2) a (3)” rhodder “(2), (3) a (3A)”;

en-gb	“(3) The second case is where—
cy-gb	“(3) Yr ail achos yw—

en-gb	a tax return has been made,
cy-gb	pan fo ffurflen dreth wedi ei dychwelyd,

en-gb	WRA has ceased to be entitled to issue a notice of en q uiry into the return, or has completed its en q uiries into it, and
cy-gb	pan fo hawl ACC i ddyroddi hysbysiad ymholiad i’r ffurflen dreth wedi dod i ben, neu pan fo wedi cwblhau ei ymholiadau iddi, ac

en-gb	at the time when WRA ceased to be so entitled or completed those en q uiries, it could not reasonably have been expected to be aware of the situation mentioned in section 54 or 55 on the basis of information made available to WRA before that time.”;
cy-gb	ar yr adeg y daeth yr hawl honno ar ran ACC i ben neu y cwblhaodd yr ymholiadau hynny, na ellid bod wedi disgwyl yn rhesymol iddo fod yn ymwybodol o’r sefyllfa a grybwyllir yn adran 54 na 55 ar sail gwybodaeth a ddarparwyd i ACC cyn yr adeg honno.”;

en-gb	(c) after subsection (3) insert—
cy-gb	(c) ar ôl is-adran (3) mewnosoder—

en-gb	“(3A) The third case is where WRA makes an ad j ustment under the general anti-avoidance rule (see Part 3A, in particular section 8 1E).”;
cy-gb	“(3A) Y trydydd achos yw pan fo ACC yn gwneud addasiad o dan y rheol gyffredinol yn erbyn osgoi trethi (gweler Rhan 3A, ac adran 81E yn benodol).”;

en-gb	(i) after “made”, where it first occurs, insert “in the first or second case”;
cy-gb	(i) ar ôl “ACC”, mewnosoder “yn yr achos cyntaf na’r ail achos”;

en-gb	(ii) in paragraph (a), for “the tax return” substitute “a tax return”.
cy-gb	(ii) ym mharagraff (a), yn lle “yn y ffurflen dreth” rhodder “mewn ffurflen dreth”.

en-gb	19 In section 59 (time limits for WRA assessments), in subsection (7), in the definition of “relevant date”—
cy-gb	19 Yn adran 59 (terfynau amser ar gyfer asesiadau ACC), yn is-adran (7), yn y diffiniad o “dyddiad perthnasol”—

en-gb	before paragraph (a), insert—
cy-gb	cyn paragraff (a), mewnosoder—

en-gb	“(za) if a tax return has not been made, the date by which WRA believes a tax return was re q uired to be made,”;
cy-gb	“(za) os na ddychwelwyd ffurflen dreth, y dyddiad erbyn pryd y mae ACC yn credu iddi fod yn ofynnol dychwelyd ffurflen dreth,”;

en-gb	in paragraph (a), for “the tax return”, in the first place where it occurs, substitute “a tax return”.
cy-gb	ym mharagraff (a), yn lle “y ffurflen dreth”, yn y lle cyntaf y mae’n digwydd, rhodder “ffurflen dreth”.

en-gb	20 n section 61 (assessment procedure), omit subsection (3).
cy-gb	20 Yn adran 61 (y weithdrefn asesu), hepgorer is-adran (3).

en-gb	21 n the Welsh text, in the heading to Chapter 7 of Part 3 (relief in case of excessive assessment or overpaid tax) for “YMWARED” substitute “RFIYDDHAD”.
cy-gb	21 Yn y testun Cymraeg, ym mhennawd Pennod 7 o Ran 3 (ymwared yn achos asesiad gormodol neu dreth a ordalwyd), yn lle “YMWARED” rhodder “RHYDDHAD”.

en-gb	22 n the Welsh text, in section 62 (claims for relief in case of double assessment)—
cy-gb	22 Yn y testun Cymraeg, yn adran 62 (hawlio ymwared yn achos asesiad dwbl)—

en-gb	for “ymwared” substitute “ryddhad”;
cy-gb	yn lle “ymwared” rhodder “ryddhad”;

en-gb	in the section heading, for “ymwared” substitute “rhyddhad”.
cy-gb	ym mhennawd yr adran, yn lle “ymwared” rhodder “rhyddhad”.

en-gb	23 n section 63 (claims for relief for overpaid tax etc.)—
cy-gb	23 Yn adran 63 (hawlio ymwared rhag treth a ordalwyd etc.)—

en-gb	(a) in subsection (1)(b), before “determination” insert “WRA”;
cy-gb	(a) yn is-adran (1)(b), ar ôl “dyfarniad” rhodder “ACC”;

en-gb	(b) in the Welsh text, in subsection (2), for “ ei ryddhau ohono” substitute “ollwng y swm”;
cy-gb	(b) yn y testun Cymraeg, yn is-adran (2), yn lle “ei ryddhau ohono” rhodder “ollwng y swm”;

en-gb	in the Welsh text, for “ymwared” substitute “rhyddhad”;
cy-gb	yn y testun Cymraeg, yn lle “ymwared” rhodder “rhyddhad”;

en-gb	for “this Act” substitute “the Welsh Tax Acts”;
cy-gb	yn lle “y Ddeddf hon” rhodder “Deddfau Trethi Cymru”;

en-gb	(d) in subsection (4), for “64” substitute “63A”;
cy-gb	(d) yn is-adran (4), yn lle “64” rhodder “63A”;

en-gb	(e) in the Welsh text, in the section heading, for “ymwared” substitute “rhyddhad”.
cy-gb	(e) yn y testun Cymraeg, ym mhennawd yr adran, yn lle “ymwared” rhodder “rhyddhad”.

en-gb	"63A C l aim for re l ief in respect of l and transaction tax:
cy-gb	“63A Hawlio rhyddhad mewn cysylltiad a threth trafodiadau tir:

en-gb	reg ul ations ceasing to h a v e effect
cy-gb	rheoliadau yn peidio a chael effaith

en-gb	by virtue of section 26(2) of LTTA the tax bands and tax rates specified in re j ected regulations apply to a chargeable transaction, and
cy-gb	yn rhinwedd adran 26(2) o DTTT, y bandiau treth a’r cyfraddau treth a bennir mewn rheoliadau a wrthodir yn gymwys i drafodiad trethadwy, a

en-gb	in conse q uence, the amount of land transaction tax chargeable in respect of the transaction is greater than the amount that would otherwise have been chargeable,
cy-gb	o ganlyniad, swm y dreth trafodiadau tir sydd i’w godi mewn cysylltiad â’r trafodiad yn fwy na’r swm a fyddai wedi bod i’w godi fel arall,

en-gb	the buyer in the transaction may make a claim to WRA for the discharge or repayment of the amount of land transaction tax that would not have been chargeable had the re j ected regulations not been made.
cy-gb	caiff y prynwr yn y trafodiad wneud hawliad i ACC am ollwng neu ad-dalu’r swm o dreth trafodiadau tir na fyddai wedi bod i’w godi pe na bai’r rheoliadau a wrthodir wedi eu gwneud.

en-gb	(2) Where WRA decides to give effect to a claim under subsection (1) it must also discharge or repay any penalty or interest related to the amount of tax discharged or repaid.
cy-gb	(2) Pan fo ACC yn penderfynu rhoi effaith i hawliad o dan is-adran (1) rhaid iddo hefyd ollwng neu ad-dalu unrhyw gosb neu log sy’n perthyn i’r swm o dreth a ollyngir neu a ad-delir.

en-gb	(3) Any penalty or interest is related to an amount of tax for this purpose to the extent that it—
cy-gb	(3) M ae unrhyw gosb neu log yn perthyn i swm o dreth at y diben hwn i’r graddau—

en-gb	is attributable to the amount, and
cy-gb	y mae i’w phriodoli neu i’w briodoli i’r swm, a

en-gb	would not have been incurred but for the application to the transaction in q uestion of the tax bands and tax rates specified in the re j ected regulations.
cy-gb	na fyddid wedi mynd iddo oni bai am gymhwyso’r bandiau treth a’r cyfraddau treth a bennir yn y rheoliadau a wrthodir i’r trafodiad o dan sylw.

en-gb	(4) A claim under subsection (1) must be made before the end of the period of 12 months beginning with the later of—
cy-gb	(4) Rhaid i hawliad o dan is-adran (1) gael ei wneud cyn diwedd y cyfnod o 12 mis sy’n dechrau â’r hwyraf o—

en-gb	the date on which the re j ected regulations cease to have effect, or
cy-gb	y dyddiad y mae’r rheoliadau a wrthodir yn peidio â chael effaith, neu

en-gb	the filing date for a tax return containing an assessment of tax chargeable calculated using the tax bands and tax rates specified in the re j ected regulations.
cy-gb	dyddiad ffeilio ffurflen dreth sy’n cynnwys asesiad o’r dreth sydd i’w chodi a gyfrifir gan ddefnyddio’r bandiau treth a’r cyfraddau treth a bennir yn y rheoliadau a wrthodir.

en-gb	(5) A claim under subsection (1) is to be treated as if it were an amendment made under section 41 to the assessment of tax chargeable contained in a tax return.
cy-gb	(5) M ae hawliad o dan is-adran (1) i’w drin fel pe bai’n ddiwygiad a wneir o dan adran 41 i’r asesiad o’r dreth sydd i’w chodi sydd wedi ei gynnwys mewn ffurflen dreth.

en-gb	“chargeable transaction” (“ trafodiad trethadwy ”) has the meaning given by section 17 of LTTA;
cy-gb	mae i “rheoliadau a wrthodir” (“ re j e c ted regulations ”) yr ystyr a roddir gan adran 26(1)(a) o DTTT;

en-gb	“re j ected regulations” (“ rheoliadau a wrthodir ”) has the meaning given by section 26(1)(a) of that Act.”
cy-gb	mae i “trafodiad trethadwy” (“ c hargea b le transa c tion ”) yr ystyr a roddir gan adran 17 o’r Ddeddf honno.”

en-gb	25 (1) In section 64 (disallowing claims for relief due to un j ustified enrichment)—
cy-gb	25 (1) Yn adran 64 (gwrthod hawliadau am ymwared oherwydd cyfoethogi anghyfiawn)—

en-gb	after “63” insert “or 63A”;
cy-gb	ar ôl “63” mewnosoder “neu 63A”;

en-gb	in the Welsh text—
cy-gb	yn y testun Cymraeg—

en-gb	for “ryddhau ' r” substitute “ollwng y”.
cy-gb	yn lle “ryddhau’r” rhodder “ollwng y”.

en-gb	(2) The section heading becomes “Disallowing claims for relief due to un j ustified enrichment”.
cy-gb	(2) Enw newydd pennawd yr adran yw “Gwrthod hawliadau am ryddhad oherwydd cyfoethogi anghyfiawn”.

en-gb	26 n the Welsh text, in section 65 (un j ustified enrichment : 
cy-gb	26 Yn y testun Cymraeg, yn adran 65 (cyfoethogi anghyfiawn : 

en-gb	further provision)—
cy-gb	darpariaeth bellach)—

en-gb	in subsection (1)(a), for “y byddai person o ' r fath i ' w ryddhau ohono” substitute “i ' w ollwng”;
cy-gb	yn is-adran (1)(a), yn lle “y byddai person o’r fath i’w ryddhau ohono” rhodder “i’w ollwng”;

en-gb	in subsection (2)(a), for “ei ryddhau ohono” substitute “ollwng y swm”.
cy-gb	yn is-adran (2)(a), yn lle “ei ryddhau ohono” rhodder “ollwng y swm”.

en-gb	27 n section 66 (un j ustified enrichment : 
cy-gb	27 Yn adran 66 (cyfoethogi anghyfiawn : 

en-gb	reimbursement arrangements)—
cy-gb	trefniadau talu’n ôl)—

en-gb	in subsection (2), after “63” insert “or 63A”;
cy-gb	yn is-adran (2), ar ôl “63” mewnosoder “neu 63A”;

en-gb	in the Welsh text, in subsection (2)(a), for “ryddhau” substitute “ollwng”.
cy-gb	yn y testun Cymraeg, yn is-adran (2)(a), yn lle “ryddhau” rhodder “ollwng”.

en-gb	28 n section 67 (cases in which WRA need not give effect to a claim)—
cy-gb	28 Yn adran 67 (achosion pan na fo angen i ACC roi effaith i hawliad)—

en-gb	in the Welsh text, in subsection (1), for “ymwared” substitute “ryddhad”;
cy-gb	yn y testun Cymraeg, yn is-adran (1), yn lle “ymwared” rhodder “ryddhad”;

en-gb	in subsection (2)(a), after “claim” insert “or election”;
cy-gb	yn is-adran (2)(a), ar ôl “hawliad” mewnosoder “neu ddewis”;

en-gb	“(2A) In subsection (2), “election” means an election made under paragraph 3, 5 or 12 of Schedule 15 to LTTA (social housing reliefs).”;
cy-gb	“(2A) Yn is-adran (2), ystyr “dewis” yw dewis a wneir o dan baragraff 3, 5 neu 12 o Atodlen 15 i DTTT (rhyddhadau sy’n ymwneud â thai cymdeithasol).”;

en-gb	in the Welsh text, in subsection (3), for “ymwared” substitute “rhyddhad”;
cy-gb	yn y testun Cymraeg, yn is-adran (3), yn lle “ymwared” rhodder “rhyddhad”;

en-gb	in the Welsh text, in subsection (4), for “ymwared” substitute “rhyddhad” (in both places where it appears).
cy-gb	yn y testun Cymraeg, yn is-adran (4), yn lle “ymwared” rhodder “rhyddhad” (yn y ddau le y mae’n ymddangos).

en-gb	29 In section 6 8 (making claims)—
cy-gb	29 Yn adran 68 (gwneud hawliadau)—

en-gb	in subsection (1), for “or 63” substitute “, 63 or 63A”;
cy-gb	yn is-adran (1), yn lle “neu 63” rhodder “, 63 neu 63A”;

en-gb	in the Welsh text, in subsection (3)(a) for “ryddhau” substitute “ollwng”.
cy-gb	yn y testun Cymraeg, yn is-adran (3)(a), yn lle “ryddhau” rhodder “ollwng”.

en-gb	30 In section 69 (duty to keep and preserve records), in subsection (1), for “or 63” substitute “, 63 or 63A”.
cy-gb	3 0 Yn adran 69 (dyletswydd i gadw cofnodion a’u storio’n ddiogel), yn is-adran (1), yn lle “neu 63” rhodder “, 63 neu 63A”.

en-gb	31 In section 71 (amendment of claim by claimant), in subsection (1), for “or 63” substitute “, 63 or 63A”.
cy-gb	31 Yn adran 71 (hawlydd yn diwygio hawliad), yn is-adran (1), yn lle “neu 63” rhodder “, 63 neu 63A”.

en-gb	32 n the Welsh text, in section 73 (giving effect to claims and amendments), in subsection (1)(b) for “ryddhau ' r hawlydd o dreth ddatganoledig neu ei had-dalu iddo” substitute “ollwng y swm o dreth ddatganoledig neu ei ad-dalu i ' r hawlydd”.
cy-gb	32 Yn y testun Cymraeg, yn adran 73 (rhoi effaith i hawliadau a diwygiadau), yn is-adran (1)(b), yn lle “ryddhau’r hawlydd o dreth ddatganoledig neu ei had-dalu iddo” rhodder “ollwng y swm o dreth ddatganoledig neu ei ad-dalu i’r hawlydd”.

en-gb	33 n the Welsh text, in section 77 (giving effect to amendments under section 75), in subsection (1)(b) for “ryddhau ' r hawlydd ohoni” substitute “ei gollwng”.
cy-gb	33 Yn y testun Cymraeg, yn adran 77 (rhoi effaith i ddiwygiadau o dan adran 75), yn is-adran (1)(b), yn lle “ryddhau’r hawlydd ohoni” rhodder “ei gollwng”.

en-gb	34 n section 8 1 (contract settlements)—
cy-gb	34 Yn adran 81 (setliadau contract)—

en-gb	“(1A) In section 63A(1), the reference to repayment of an amount of land transaction tax includes repayment of an amount paid by a person under a contract settlement in connection with that amount of land transaction tax.”;
cy-gb	“(1A) Yn adran 63A(1), mae’r cyfeiriad at ad-dalu swm o dreth trafodiadau tir yn cynnwys ad-dalu swm a delir gan berson o dan setliad contract mewn cysylltiad â’r swm hwnnw o dreth trafodiadau tir.”;

en-gb	in subsection (4), after “63” insert “or 63A”.
cy-gb	yn is-adran (4), ar ôl “63” mewnosoder “neu 63A”.

en-gb	35 n section 90 (re q uiring information and documents in relation to a group of undertakings)—
cy-gb	35 Yn adran 9 0 (gwneud gwybodaeth a dogfennau yn ofynnol mewn perthynas â grp o ymgymeriadau)—

en-gb	in subsection (1) for “another undertaking (a ”subsidiary undertaking”)” substitute “a subsidiary undertaking”;
cy-gb	yn is-adran (1), yn lle “ymgymeriad arall (“is-ymgymeriad”)” rhodder “is-ymgymeriad”;

en-gb	in subsection (4) for the words from “section 1162” to the end substitute “sections 1161 and 1162 of, and Schedule 7 to, the Companies Act 2006 (c.
cy-gb	yn is-adran (4), yn lle’r geiriau o “adran 1162” i’r diwedd rhodder “adrannau 1161 a 1162 o Ddeddf CwmnYau 2 00 6 (p.

en-gb	46), but in the application of this section in relation to land transaction tax, section 1161(1)(b) of that 2006 Act has effect as if the words “carrying on a trade or business, with or without a view to profit” were omitted.”
cy-gb	46) ac Atodlen 7 iddi, ond o ran cymhwyso’r adran hon i dreth trafodiadau tir, mae adran 1161(1)(b) o’r Ddeddf 2 00 6 honno yn cael effaith fel pe bai’r geiriau “carrying on a trade or business, with or without a v iew to profit” wedi eu hepgor.”

en-gb	36 In section 95 (complying with an information notice), in subsection (1)(a) after “notice” insert “(or such longer period as may be agreed to by WRA and the person)”.
cy-gb	36 Yn adran 95, (cydymffurfio â hysbysiad gwybodaeth), yn is-adran (1)(a) ar ôl “hysbysiad” mewnosoder “(neu unrhyw gyfnod hwy y bydd ACC a’r person yn cytuno arno)”.

en-gb	37 In the Welsh text, in section 100 (taxpayer notices following a tax return), in subsection (5) (c), for “ymwared” substitute “rhyddhad”.
cy-gb	37 Yn y testun Cymraeg, yn adran 1 00 (hysbysiadau trethdalwyr ar ôl dychwelyd ffurflen dreth), yn is-adran (5)(c), yn lle “ymwared” rhodder “rhyddhad”.

en-gb	3 8 In section 116(1) (no review or appeal of tribunal approvals), for “the Tribunals, Courts and E nforcement Act 2007 (c.
cy-gb	38 Yn adran 116(1) (dim adolygu nac apelio yn erbyn cymeradwyaeth y tribiwnlys), yn lle “Ddeddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 2 00 7 (p.

en-gb	15)” substitute “TC E A”.
cy-gb	15)” rhodder “DTLlG”.

en-gb	39 n section 11 8 (penalty for failure to make tax return on or before filing date), after “A person” insert “who is re q uired to make a tax return”.
cy-gb	39 Yn adran 118 (cosb am fethu â dychwelyd ffurflen dreth ar y dyddiad ffeilio neu cyn hynny), ar ôl “ M ae person” mewnosoder “y mae’n ofynnol iddo ddychwelyd ffurflen dreth”.

en-gb	40 n section 119 (penalty for failure to make tax return within 6 months from filing date), in subsection (1), after “A person” insert “who is re q uired to make a tax return”.
cy-gb	4 0 Yn adran 119 (cosb am fethu â dychwelyd ffurflen dreth o fewn 6 mis wedi’r dyddiad ffeilio), yn is-adran (1), ar ôl “ M ae person” mewnosoder “y mae’n ofynnol iddo ddychwelyd ffurflen dreth”.

en-gb	41 n section 120 (penalty for failure to make tax return within 12 months from filing date)—
cy-gb	41 Yn adran 12 0 (cosb am fethu â dychwelyd ffurflen dreth o fewn 12 mis wedi’r dyddiad ffeilio)—

en-gb	in subsection (1), after “A person” insert “who is re q uired to make a tax return”, and
cy-gb	yn is-adran (1), ar ôl “ M ae person” mewnosoder “y mae’n ofynnol iddo ddychwelyd ffurflen dreth”, a

en-gb	in subsection (2), for the words from “the greater of” to the end substitute “—
cy-gb	yn is-adran (2), yn lle’r geiriau o “yw’r mwyaf o” i’r diwedd rhodder “yw—

en-gb	£300, or
cy-gb	£3 00 , neu

en-gb	a greater amount, not exceeding 95 % of the amount of devolved tax to which the person would have been liable if the tax return had been made.”
cy-gb	swm uwch, heb fod yn fwy na 95 % o’r swm o dreth ddatganoledig y byddai’r person wedi bod yn agored i’w dalu pe byddai’r ffurflen dreth wedi ei dychwelyd.”

en-gb	42 F or section 122 substitute—
cy-gb	42 Yn lle adran 122 rhodder—

en-gb	"1 22 P ena l ty for fai lu re to pay tax on time
cy-gb	“1 22 Cosb am fethu a thalu treth mewn pryd

en-gb	A person is liable to a penalty if the person has failed to pay an amount of devolved tax on or before the penalty date in respect of that amount.
cy-gb	M ae person yn agored i gosb os yw’r person wedi methu â thalu swm o dreth ddatganoledig ar y dyddiad cosbi neu cyn hynny mewn cysylltiad â’r swm hwnnw. 

en-gb	The penalty is 5 % of the amount of unpaid tax.
cy-gb	Y gosb yw 5 % o swm y dreth nas talwyd.

en-gb	In this section and in section 122A, the penalty date in respect of an amount of devolved tax specified in column 3 of Table A1 is the date specified in column 4.
cy-gb	Yn yr adran hon ac yn adran 122A, y dyddiad cosbi mewn cysylltiad â swm o dreth ddatganoledig a bennir yng ngholofn 3 o Dabl A1 yw’r dyddiad a bennir yng ngholofn 4.

en-gb	TABLE A l 
cy-gb	TABL Al

en-gb	I tem 
cy-gb	Eitem

en-gb	D e v o lv ed T ax 
cy-gb	Y dreth ddatganoledig

en-gb	A mo u nt of T ax 
cy-gb	Swm y dreth

en-gb	P ena l ty date 
cy-gb	Y dyddiad cosbi

en-gb	L and transaction tax 
cy-gb	Treth trafodiadau tir

en-gb	Amount (or additional amount) payable as a result of a tax return made by the buyer in a land transaction (unless the amount falls within item 8 or 9).
cy-gb	Swm (neu swm ychwanegol) sy’n daladwy o ganlyniad i ffurflen dreth a ddychwelir gan y prynwr mewn trafodiad tir (oni bai bod y swm o fewn eitem 8 neu 9).

en-gb	The date falling 30 days after the filing date for the return.
cy-gb	Y dyddiad sydd 3 0 o ddiwrnodau ar ôl dyddiad ffeilio’r ffurflen dreth.

en-gb	L andfill disposals tax 
cy-gb	Treth gwarediadau tirlenwi

en-gb	Amount stated in a tax return.
cy-gb	Swm a ddatgenir mewn ffurflen dreth.

en-gb	Any devolved tax
cy-gb	Unrhyw dreth ddatganoledig

en-gb	Amount payable as a result of a WRA determination made in place of a tax return.
cy-gb	Swm sy’n daladwy o ganlyniad i ddyfarniad ACC a wneir yn lle ffurflen dreth.

en-gb	The date falling 30 days after the date by which WRA believes the tax return was re q uired to be made.
cy-gb	Y dyddiad sydd 3 0 o ddiwrnodau ar ôl y dyddiad erbyn pryd y mae ACC yn credu iddi fod yn ofynnol dychwelyd y ffurflen dreth.

en-gb	Amount payable as a result of a WRA assessment made in place of a tax return (unless the amount falls within item 7).
cy-gb	Swm sy’n daladwy o ganlyniad i asesiad ACC a wneir yn lle ffurflen dreth (oni bai bod y swm o fewn eitem 7).

en-gb	Amount (or additional
cy-gb	Swm (neu swm ychwanegol)

en-gb	amount) payable as a result of a WRA assessment made where a tax return has been made.
cy-gb	sy’n daladwy o ganlyniad i asesiad ACC a wneir pan fo ffurflen dreth wedi ei dychwelyd.

en-gb	The date falling 30 days after the date by which the amount (or additional amount) is re q uired to be paid.
cy-gb	Y dyddiad sydd 3 0 o ddiwrnodau ar ôl y dyddiad erbyn pryd y mae’n ofynnol talu’r swm (neu’r swm ychwanegol).

en-gb	Amount (or additional amount) payable as a result of an amendment or a correction to a tax return.
cy-gb	Swm (neu swm ychwanegol) sy’n daladwy o ganlyniad i ddiwygiad neu gywiriad i ffurflen dreth.

en-gb	Amount (or additional amount) payable as a result of a WRA assessment made for the purposes of making an ad j ustment to counteract a tax advantage (see Part 3A) in a case where a tax return which WRA has reason to believe was re q uired to be made has not in fact been made.
cy-gb	Swm (neu swm ychwanegol) sy’n daladwy o ganlyniad i asesiad ACC a wneir at ddibenion gwneud addasiad i wrthweithio mantais drethiannol (gweler Rhan 3A) mewn achos pan na fo ffurflen dreth y mae gan ACC reswm i gredu ei bod yn ofynnol ei dychwelyd wedi ei dychwelyd mewn  gwirionedd.

en-gb	Where a deferral re q uest is made under section 5 8 of L TTA, a deferred amount re q uired to be paid by virtue of section 61(1)of that Act.
cy-gb	Pan wneir cais gohirio o dan adran 58 o DTTT, swm gohiriedig y mae’n ofynnol ei dalu yn rhinwedd adran 61(1) o’r Ddeddf honno.

en-gb	The date falling 30 days afterthe date by which the deferred amount is re q uired to be paid.
cy-gb	Y dyddiad sydd 3 0 o ddiwrnodau ar ôl y dyddiad erbyn pryd y mae’n ofynnol talu’r swm gohiriedig.

en-gb	Where a deferral re q uest is made under section 5 8 of L TTA, a refused amount within the meaning of section 61(2)(a) of that Act.
cy-gb	Pan wneir cais gohirio o dan adran 58 o DTTT, swm a wrthodir o fewn ystyr adran 61(2)(a) o’r Ddeddf honno.

en-gb	The date falling 30 days after the date by which the refused amount is re q uired to be paid.
cy-gb	Y dyddiad sydd 3 0 o ddiwrnodau ar ôl y dyddiad erbyn pryd y mae’n ofynnol talu’r swm a wrthodir.

en-gb	10
cy-gb	1 0 

en-gb	Amount charged by a charging notice issued under section 4 8 or 49 of L DTA.
cy-gb	Swm a godir gan hysbysiad codi treth a ddyroddir o dan adran 48 neu 49 o DTGT.

en-gb	The date falling 30 days after the date by which the amount is re q uired to be paid.
cy-gb	Y dyddiad sydd 3 0 o ddiwrnodau ar ôl y dyddiad erbyn pryd y mae’n ofynnol talu’r swm.

en-gb	A postponed amount within the meaning of section 1 8 1G(2).
cy-gb	Swm gohiriedig o fewn ystyr adran 181G(2).

en-gb	The date falling 30 days after the date on which the postponement period ends (see section 1 8 1G as to the calculation of postponement periods).
cy-gb	Y dyddiad sydd 3 0 o ddiwrnodau ar ôl y dyddiad y mae’r cyfnod gohirio yn dod i ben (gweler adran 181G yngln â chyfrifo cyfnodau gohirio).

en-gb	In this section, “deferred amount” has the same meaning as in section 5 8 (6)(a) of L TTA.
cy-gb	Yn yr adran hon, mae i “swm gohiriedig” yr un ystyr ag yn adran 58(6)(a) DTTT.

en-gb	The Welsh Ministers may by regulations modify Table A1.
cy-gb	Caiff Gweinidogion Cymru addasu Tabl A1 drwy reoliadau.

en-gb	1 22 A Fu rt h er pena l ties for contin u ing fai lu re to pay de v o lv ed tax
cy-gb	1 22 A Cosbau pellach am barhau i fethu a thalu treth ddatganoledig

en-gb	This section applies where a person is liable to a penalty under section 122 in respect of a failure to pay an amount of devolved tax on or before the penalty date for that amount.
cy-gb	Mae’r adran hon yn gymwys pan fo person yn agored i gosb o dan adran 122 mewn cysylltiad â methu â thalu swm o dreth ddatganoledig ar y dyddiad cosbi ar gyfer y swm hwnnw, neu cyn hynny.

en-gb	If any of the amount remains unpaid after the end of the period of 6 months beginning with the day falling 30 days before the penalty date, the person is liable to a further penalty.
cy-gb	Os yw unrhyw swm yn parhau i fod heb ei dalu ar ôl diwedd y cyfnod o 6 mis sy’n dechrau â’r diwrnod sydd 3 0 o ddiwrnodau cyn y dyddiad cosbi, mae’r person yn agored i gosb bellach.

en-gb	The further penalty is 5 % of the amount that remains unpaid.
cy-gb	Y gosb bellach yw 5 % o’r swm sy’n parhau i fod heb ei dalu.

en-gb	If any of the amount remains unpaid after the end of the period of 12 months beginning with the day falling 30 days before the penalty date, the person is liable to a second further penalty.
cy-gb	Os yw unrhyw swm yn parhau i fod heb ei dalu ar ôl diwedd y cyfnod o 12 mis sy’n dechrau â’r diwrnod sydd 3 0 o ddiwrnodau cyn y dyddiad cosbi, mae’r person yn agored i ail gosb bellach.

en-gb	The second further penalty is 5 % of the amount that remains unpaid.”
cy-gb	Yr ail gosb bellach yw 5 % o’r swm sy’n parhau i fod heb ei dalu.”

en-gb	43 O mit sections 123 and 124.
cy-gb	43 Hepgorer adrannau 123 a 124.

en-gb	44 In section 125 (special reduction in penalty), after subsection (2) insert—
cy-gb	44 Yn adran 125 (gostyngiad arbennig i’r gosb), ar ôl is-adran (2) mewnosoder—

en-gb	“(2A) B ut “special circumstances” may include the fact that WRA has agreed that a person may pay an amount of devolved tax in instalments over an agreed period.”
cy-gb	“(2A) Ond gall “amgylchiadau arbennig” gynnwys y ffaith fod ACC wedi cytuno y caiff person dalu swm o dreth ddatganoledig mewn rhandaliadau dros gyfnod cytunedig.”

en-gb	45 In section 126 (reasonable excuse for failure to make tax return or pay tax), in subsection (2), after “section 122” insert “or 122A”.
cy-gb	45 Yn adran 126 (esgus rhesymol dros fethu â dychwelyd ffurflen dreth neu dalu treth), yn is-adran (2), ar ôl “adran 122” mewnosoder “neu 122A”.

en-gb	46 In section 127 (assessment of penalties)—
cy-gb	46 Yn adran 127 (asesu cosbau)—

en-gb	in subsection (5), after “section “122” insert “or 122A”, and
cy-gb	yn is-adran (5), ar ôl “adran 122” mewnosoder “neu 122A”, a

en-gb	in subsection (6), after “section 122” insert “or 122A”.
cy-gb	yn is-adran (6), ar ôl “adran 122” mewnosoder “neu 122A”.

en-gb	47 In section 12 8 (time limit for assessment of penalties under Chapter 2)—
cy-gb	47 Yn adran 128 (terfyn amser ar gyfer asesu cosbau o dan Bennod 2)—

en-gb	in subsection (1), omit the words “in respect of any amount”;
cy-gb	yn is-adran (1), hepgorer y geiriau “mewn cysylltiad ag unrhyw swm”;

en-gb	in subsection (4), for “122(2)” substitute “122(3)”;
cy-gb	yn is-adran (4), yn lle “122(2)” rhodder “122(3)”;

en-gb	in subsection (5), omit the words “the later of the following periods”.
cy-gb	yn is-adran (5), yn lle’r geiriau “yw’r diweddaraf o’r cyfnodau a ganlyn” rhodder “yw”.

en-gb	4 8 n section 130 (amount of penalty for inaccuracy in document given to WRA)—
cy-gb	48 Yn adran 13 0 (swm y gosb am anghywirdeb mewn dogfen a roddir i ACC)—

en-gb	in subsection (1), after “for a deliberate inaccuracy is” insert “an amount not exceeding”, and
cy-gb	yn is-adran (1), ar ôl “am anghywirdeb bwriadol yw” mewnosoder “swm heb fod yn fwy na”, a

en-gb	in subsection (2), after “for a careless inaccuracy is” insert “an amount not exceeding”.
cy-gb	yn is-adran (2), ar ôl “am anghywirdeb diofal yw” mewnosoder “swm heb fod yn fwy na”.

en-gb	49 n section 132 (penalty for deliberate inaccuracy in document given to WRA by another person), in subsection (4), after “under this section is” insert “an amount not exceeding”.
cy-gb	49 Yn adran 132 (cosb am anghywirdeb bwriadol mewn dogfen a roddir i ACC gan berson arall), yn is-adran (4), ar ôl “o dan yr adran hon yw” mewnosoder “swm heb fod yn fwy na”.

en-gb	50 n section 133 (penalty for failure to notify under-assessment or under-determination), in subsection (3), after “under this section is” insert “an amount not exceeding”.
cy-gb	5 0 Yn adran 133 (cosb am fethu â hysbysu ynghylch tanasesiad neu danddyfarniad), yn is-adran (3), ar ôl “o dan yr adran hon yw” mewnosoder “swm heb fod yn fwy na”.

en-gb	51 n section 141 (assessment of penalties under Chapter 3), in subsection (5), omit the words “the later of the following periods”.
cy-gb	51 Yn adran 141 (asesu cosbau o dan Bennod 3), yn is-adran (5), yn lle’r geiriau “yw’r diweddaraf o’r cyfnodau a ganlyn” rhodder “yw”.

en-gb	52 n the Welsh text, in section 142 (interpretation of Chapter 3), in paragraph (c), for “ymwared” substitute “ryddhad” (in both places it appears).
cy-gb	52 Yn y testun Cymraeg, yn adran 142 (dehongli Pennod 3), ym mharagraff (c), yn lle “ymwared” rhodder “ryddhad” (yn y ddau le y mae’n ymddangos).

en-gb	53 n section 143 (penalty for failure to keep and preserve records), in subsection (1), after “3 8 ” insert “, 3 8 A”.
cy-gb	53 Yn adran 143 (cosb am fethu â chadw cofnodion a’u storio’n ddiogel), yn is-adran (1), ar ôl “38” mewnosoder “, 38A”.

en-gb	54 n section 144 (reasonable excuse for failure to keep and preserve records), in subsection (1), after “3 8 ” insert “, 3 8 A”.
cy-gb	54 Yn adran 144 (esgus rhesymol am fethu â chadw cofnodion a’u storio’n ddiogel), yn is-adran (1), ar ôl “38” mewnosoder “, 38A”.

en-gb	55 n section 145 (assessment of penalties under section 143), in subsection (2), after “3 8 ” insert “, 3 8 A”.
cy-gb	55 Yn adran 145 (asesu cosbau o dan adran 143), yn is-adran (2), ar ôl “38” mewnosoder “, 38A”.

en-gb	56 After section 154 (payment of penalties) insert—
cy-gb	56 Ar ôl adran 154 (talu cosbau) mewnosoder—

en-gb	"154A L ia b i l ity of persona l representati v es
cy-gb	“154A Atebolrwydd cynrychiolwyr personol

en-gb	If a person liable to a penalty (“P”) has died, any penalty that could have been assessed on P may be assessed on the personal representatives of P.
cy-gb	Os yw person sy’n agored i gosb (“P”) wedi marw, caniateir i unrhyw gosb y gellid bod wedi ei hasesu mewn perthynas â P gael ei hasesu mewn perthynas â chynrychiolwyr personol P.

en-gb	Any penalty assessed accordingly is to be paid out of P's estate.”
cy-gb	M ae unrhyw gosb a asesir felly i’w thalu o ystad P.” 

en-gb	57 O mit the italic cross-heading immediately preceding section 157.
cy-gb	57 Hepgorer y croes-bennawd mewn llythrennau italig yn union cyn adran 157.

en-gb	5 8 F or sections 157 and 15 8 substitute—
cy-gb	58 Yn lle adrannau 157 a 158 rhodder—

en-gb	" 157 L ate payment interest on de v o lv ed taxes
cy-gb	“ 15 7 Llog taliadau hwyr ar drethi datganoledig

en-gb	(1) This section applies to an amount of devolved tax—
cy-gb	(1) Mae’r adran hon yn gymwys i swm o dreth ddatganoledig—

en-gb	(a) stated in a tax return as—
cy-gb	(a) sydd wedi ei ddatgan mewn ffurflen dreth fel—

en-gb	the tax chargeable, or
cy-gb	y dreth sydd i’w chodi, neu

en-gb	if the tax return is a further return made by the buyer in a land transaction, the land transaction tax (or additional land transaction tax) payable;
cy-gb	os yw’r ffurflen dreth yn ffurflen dreth bellach a wneir gan y prynwr mewn trafodiad tir, y dreth trafodiadau tir (neu’r dreth trafodiadau tir ychwanegol) sy’n daladwy;

en-gb	(b) payable—
cy-gb	(b) sy’n daladwy—

en-gb	as a result of an amendment to a tax return under section 41, 45 or 50;
cy-gb	o ganlyniad i ddiwygiad i ffurflen dreth o dan adran 41, 45 neu 5 0 ;

en-gb	as a result of a correction to a tax return under section 42;
cy-gb	o ganlyniad i gywiriad i ffurflen dreth o dan adran 42;

en-gb	in accordance with an assessment made in addition to a tax return under section 54 or 55, or
cy-gb	yn unol ag asesiad a wnaed yn ychwanegol at ffurflen dreth o dan adran 54 neu 55, neu

en-gb	(c) payable in accordance with—
cy-gb	(c) sy’n daladwy yn unol ag—

en-gb	a determination under section 52, or
cy-gb	dyfarniad o dan adran 52, neu

en-gb	an assessment under section 54 or 55,
cy-gb	asesiad o dan adran 54 neu 55,

en-gb	made in place of a tax return which was re q uired to be made.
cy-gb	a wnaed yn lle ffurflen dreth yr oedd yn ofynnol ei dychwelyd.

en-gb	(2) If the amount is not paid before the late payment interest start date, the amount carries interest (referred to in this Part as “late payment interest”) at the late payment interest rate for the period—
cy-gb	(2) Os na chaiff y swm ei dalu cyn dyddiad dechrau’r llog taliadau hwyr, mae’r swm yn dwyn llog (y cyfeirir ato yn y Rhan hon fel “llog taliadau hwyr”) ar y gyfradd llog taliadau hwyr ar gyfer y cyfnod—

en-gb	beginning with the late payment interest start date, and
cy-gb	sy’n dechrau â dyddiad dechrau’r llog taliadau hwyr, a

en-gb	ending with the date of payment.
cy-gb	sy’n dod i ben â’r dyddiad talu.

en-gb	(3) The late payment interest start date is —
cy-gb	(3) Dyddiad dechrau’r llog taliadau hwyr yw—

en-gb	in the case of an amount falling within subsection (1)(a) or (b), the date after the filing date for the tax return;
cy-gb	yn achos swm sydd o fewn is-adran (1)(a) neu (b), y dyddiad ar ôl dyddiad ffeilio’r ffurflen dreth;

en-gb	in the case of an amount falling within subsection (1)(c) the date after the filing date for the tax return which was re q uired to be made.
cy-gb	yn achos swm sydd o fewn is-adran (1)(c), y dyddiad ar ôl dyddiad ffeilio’r ffurflen dreth yr oedd yn ofynnol ei dychwelyd.

en-gb	(4) B ut where section 160 applies the late payment interest start date is the date specified in that section.
cy-gb	(4) Ond pan fo adran 16 0 yn gymwys, dyddiad dechrau’r llog taliadau hwyr yw’r dyddiad a bennir yn yr adran honno.

en-gb	157 A L ate payment interest on pena l ties 
cy-gb	15 7A Llog taliadau hwyr ar gosbau 

en-gb	This section applies to an amount of penalty re q uired to be paid under Part 5 of this Act.
cy-gb	Mae’r adran hon yn gymwys i swm o gosb y mae’n ofynnol ei dalu o dan Ran 5 o’r Ddeddf hon.

en-gb	If the amount is not paid on or before the date by which it is re q uired to be paid, the amount carries interest (referred to in this Part as “late payment interest”) at the late payment interest rate for the period—
cy-gb	Os na thelir y swm ar y dyddiad y mae’n ofynnol ei dalu neu cyn hynny, mae’r swm yn dwyn llog (y cyfeirir ato yn y Rhan hon fel “llog taliadau hwyr”) ar y gyfradd llog taliadau hwyr ar gyfer y cyfnod—

en-gb	(a) beginning with the following day, and
cy-gb	(a) sy’n dechrau â’r diwrnod canlynol, a

en-gb	(b) ending with the date of payment.
cy-gb	(b) sy’n dod i ben â’r dyddiad talu.

en-gb	(3) B ut where section 160 applies, the late payment interest start date is the date specified in that section.
cy-gb	(3) Ond pan fo adran 16 0 yn gymwys, dyddiad dechrau’r llog taliadau hwyr yw’r dyddiad a bennir yn yr adran honno.

en-gb	158 L ate payment interest:
cy-gb	158 Llog taliadau hwyr:

en-gb	s u pp l ementary
cy-gb	atodol

en-gb	This section applies for the purposes of sections 157 and 157A.
cy-gb	M ae’r adran hon yn gymwys at ddibenion adrannau 157 a 157A. 

en-gb	L ate payment interest is not payable on late payment interest. 
cy-gb	Nid yw llog taliadau hwyr yn daladwy ar log taliadau hwyr.

en-gb	A late payment interest start date may be a non-business day within the meaning of section 92 of the B ills of E xchange Act 1 88 2 (c.
cy-gb	Caiff dyddiad dechrau llog taliadau hwyr fod yn ddiwrnod nad yw’n ddiwrnod busnes o fewn ystyr adran 92 o Ddeddf Biliau Cyfnewid 1882 (p.

en-gb	The date of payment, in relation to an amount, includes the date on which the amount is set off against an amount payable by WRA.
cy-gb	M ae’r dyddiad talu, mewn perthynas â swm, yn cynnwys y dyddiad y caiff y swm ei osod yn erbyn swm sy’n daladwy gan ACC. 

en-gb	“ L ate payment interest rate” has the meaning given by section 163(1).”
cy-gb	M ae i “cyfradd llog taliadau hwyr” yr ystyr a roddir gan adran 163(1).” 

en-gb	59 O mit section 159 (late payment interest start date : 
cy-gb	59 Hepgorer adran 159 (dyddiad dechrau’r llog taliadau hwyr : 

en-gb	amendments to assessments etc.)
cy-gb	diwygiadau i asesiadau etc.)

en-gb	and the italic cross-heading immediately preceding that section.
cy-gb	a’r croes-bennawd mewn llythrennau italig sy’n union cyn yr adran honno.

en-gb	60 In section 169 (proceedings in magistrates' court), after subsection (5) insert—
cy-gb	6 0 Yn adran 169 (achos yn llys yr ynadon), ar ôl is-adran (5) mewnosoder—

en-gb	“(5A) Where a relevant amount includes an amount of land transaction tax in respect of which WRA has agreed to defer payment, any deferral period in respect of that amount (as determined under Chapter 3 of Part 6 of L TTA) must be ignored in calculating the period of 12 months referred to in subsection (4) or (5).
cy-gb	“(5A) Pan fo swm perthnasol yn cynnwys swm o dreth trafodiadau tir y mae ACC wedi cytuno y gellir gohirio ei dalu, rhaid anwybyddu unrhyw gyfnod gohirio mewn cysylltiad â’r swm hwnnw (fel y’i pennir o dan Bennod 3 o Ran 6 o DTTT) wrth gyfrifo’r cyfnod o 12 mis y cyfeirir ato yn is-adran (4) neu (5).

en-gb	(5 B ) Where a relevant amount includes an amount treated as a postponed amount by virtue of section 1 8 1G, any postponement period in respect of that amount (as determined under that section) must be ignored in calculating the period of 12 months referred to in subsection (4) or (5).”
cy-gb	(5B) Pan fo swm perthnasol yn cynnwys swm a gaiff ei drin fel swm gohiriedig yn rhinwedd adran 181G, rhaid anwybyddu unrhyw gyfnod gohirio mewn cysylltiad â’r swm hwnnw (fel y’i pennir o dan yr adran honno) wrth gyfrifo’r cyfnod o 12 mis y cyfeirir ato yn is-adran (4) neu (5).”

en-gb	61 In section 170(1) (enforcement by taking control of goods), for “the Tribunals, Courts and E nforcement Act 2007 (c.
cy-gb	61 Yn adran 17 0 (1) (gorfodi drwy atafaelu nwyddau), yn lle “Deddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 2 00 7 (p.

en-gb	62 In section 172(2) (list of appealable decisions), after paragraph (e) insert—
cy-gb	62 Yn adran 172(2) (rhestr o benderfyniadau apeliadwy), ar ôl paragraff (e) mewnosoder—

en-gb	“(f) a decision to issue a notice under paragraph 14 of Schedule 16 to L TTA (recovery of group relief : 
cy-gb	“(f) penderfyniad i ddyroddi hysbysiad o dan baragraff 14 o Atodlen 16 i DTTT (adennill rhyddhad gr*p : 

en-gb	notice re q uiring payment by another group company or controlling director);
cy-gb	hysbysiad yn gwneud taliad yn ofynnol gan un arall o gwmnYau’r grrp neu gyfarwyddwr â rheolaeth);

en-gb	(g) a decision to issue a notice under paragraph 9 of Schedule 17 to that Act (recovery of reconstruction or ac q uisition relief : 
cy-gb	(g) penderfyniad i ddyroddi hysbysiad o dan baragraff 9 o Atodlen 17 i’r Ddeddf honno (adennill rhyddhad atgyfansoddi neu ryddhad caffael : 

en-gb	notice re q uiring payment by another group company or controlling director).”
cy-gb	hysbysiad yn gwneud taliad yn ofynnol gan un arall o gwmnYau’r grrp neu gyfarwyddwr â rheolaeth).”

en-gb	63 After section 1 8 1 insert—
cy-gb	63 Ar ôl adran 181, mewnosoder—

en-gb	"C HAPTER 3 A 
cy-gb	“PENNOD 3A

en-gb	PA Y M EN T A N D RE C OVERY O F D EVOLVE D TA X S UBJE CT T O REVIE W OR APP E A L 
cy-gb	TALU AC ADENNILL TRETH DDATGANOLEDIG SY’N DESTUN ADOLYGIAD NEU APEL

en-gb	1 8 1A R e v ie w or appea l not to affect re qu irement to pay 
cy-gb	1 8 1 A Nid yw adolygiad neu apel i effeithio ar y gofyniad i dalu 

en-gb	The fact that a person to whom an appealable decision applies has—
cy-gb	Nid yw’r ffaith fod person y mae penderfyniad apeliadwy yn gymwys iddo—

en-gb	re q uested a review of the decision, or
cy-gb	wedi gwneud cais am adolygiad o’r penderfyniad, neu

en-gb	appealed against it,
cy-gb	wedi apelio yn ei erbyn,

en-gb	does not affect any re q uirement on the person to pay an amount of
cy-gb	yn effeithio ar unrhyw ofyniad ar y person i dalu swm o dreth

en-gb	devolved tax (and interest on that amount).
cy-gb	ddatganoledig (a llog ar y swm hwnnw).

en-gb	1 8 1 B P ostponement re qu ests 
cy-gb	1 8 1 B Ceisiadau i ohirio 

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

en-gb	gives a notice of re q uest to review an appealable decision, or
cy-gb	yn rhoi hysbysiad am gais i adolygu penderfyniad apeliadwy, neu

en-gb	makes an appeal against such a decision.
cy-gb	yn gwneud apêl yn erbyn penderfyniad o’r fath.

en-gb	(2) I f the person thinks that an excessive amount of devolved tax has been charged on the person in conse q uence of the decision, the person may make a re q uest to W R A to postpone the recovery of the amount of devolved tax that the person thinks is excessive (and interest on that amount) (a “postponement re q uest”).
cy-gb	(2) Os yw’r person yn credu bod swm gormodol o dreth ddatganoledig wedi ei godi ar y person o ganlyniad i’r penderfyniad, caiff y person wneud cais i ACC ohirio adennill y swm o dreth ddatganoledig y mae’r person yn credu ei fod yn ormodol (a llog ar y swm hwnnw) (“cais i ohirio”).

en-gb	(3) A postponement re q uest must specify—
cy-gb	(3) Rhaid i gais i ohirio bennu—

en-gb	the amount of devolved tax in respect of which the re q uest is made, and
cy-gb	y swm o dreth ddatganoledig y gwneir y cais mewn cysylltiad ag ef, a

en-gb	the reasons why the person making the re q uest thinks the amount is excessive.
cy-gb	y rhesymau pam fod y person sy’n gwneud y cais yn credu bod y swm yn ormodol.

en-gb	(4) I f W R A thinks that the person making the postponement re q uest has reasonable grounds for thinking that the amount of devolved tax to which the re q uest relates is excessive, W R A may grant the postponement re q uest.
cy-gb	(4) Os yw ACC yn credu bod gan y person sy’n gwneud y cais i ohirio seiliau rhesymol dros gredu bod y swm o dreth ddatganoledig y mae’r cais yn ymwneud ag ef yn ormodol, caiff ACC ganiatau’r cais i ohirio.

en-gb	(5) I f W R A thinks that it is only in respect of part of the amount that the person has reasonable grounds for thinking the amount is excessive it may grant the re q uest in respect of that part only.
cy-gb	(5) Os yw ACC yn credu mai dim ond mewn perthynas â rhan o’r swm y mae gan y person seiliau rhesymol dros gredu bod y swm yn ormodol, caiff ganiatau’r cais mewn cysylltiad â’r rhan honno yn unig.

en-gb	(6) W R A may make the grant of the postponement re q uest (in whole or in part) conditional on the provision of ade q uate security.
cy-gb	(6) Caiff ACC gymeradwyo’r cais i ohirio (yn llwyr neu’n rhannol) yn amodol ar ddarparu sicrhad digonol.

en-gb	(7) W R A must issue a notice of its decision to the person who made the postponement re q uest.
cy-gb	(7) Rhaid i ACC ddyroddi hysbysiad o’i benderfyniad i’r person a wnaeth y cais i ohirio.

en-gb	1 8 1 C T ime l imit for ma k ing a postponement re qu est 
cy-gb	1 8 1 C Terfyn amser ar gyfer gwneud cais i ohirio 

en-gb	A postponement re q uest connected to a review must be made by giving notice of the re q uest to WRA before the end of the period specified in section 174 for re q uesting the review.
cy-gb	Rhaid gwneud cais i ohirio sy’n gysylltiedig ag adolygiad drwy roi hysbysiad o’r cais i ACC cyn diwedd y cyfnod a bennir yn adran 174 ar gyfer gofyn am yr adolygiad.

en-gb	B ut if a late re q uest for a review is made under section 175, the postponement re q uest must be made at the same time as the late re q uest. 
cy-gb	Ond os gwneir cais hwyr am adolygiad o dan adran 175, rhaid gwneud y cais i ohirio yr un pryd â’r cais hwyr.

en-gb	A postponement re q uest connected to an appeal must be made by giving notice to WRA before the end of the period specified in section 179 for making the appeal.
cy-gb	Rhaid gwneud cais i ohirio sy’n gysylltiedig ag apêl drwy roi hysbysiad i ACC cyn diwedd y cyfnod a bennir yn adran 179 ar gyfer gwneud yr apêl.

en-gb	B ut if the tribunal gives permission under section 1 8 0 for a late appeal to be made, the postponement re q uest must be made at the same time as permission is sought for the late appeal. 
cy-gb	Ond os yw’r tribiwnlys yn rhoi caniatâd i wneud apêl hwyr o dan adran 18 0 , rhaid gwneud y cais i ohirio yr un pryd ag y ceisir caniatâd ar gyfer yr apêl hwyr.

en-gb	Subsections (1) and (3) are sub j ect to section 1 8 1D.
cy-gb	M ae is-adrannau (1) a (3) yn ddarostyngedig i adran 181D. 

en-gb	1 8 1 D L ate postponement re qu est 
cy-gb	1 8 1 D Cais hwyr i ohirio 

en-gb	re q uests a review before the end of the period specified in section 174, and
cy-gb	yn gwneud cais am adolygiad cyn diwedd y cyfnod a bennir yn adran 174, a

en-gb	makes a postponement re q uest connected to the review after the end of that period,
cy-gb	yn gwneud cais i ohirio sy’n gysylltiedig â’r adolygiad ar ôl diwedd y cyfnod hwnnw,

en-gb	WRA may consider the postponement re q uest only if it is satisfied that the conditions in subsection (3) are met.
cy-gb	ni chaiff ACC ystyried y cais i ohirio onid yw’n fodlon bod yr amodau yn is-adran (3) wedi eu bodloni.

en-gb	makes an appeal before the end of the period specified in section 179, and
cy-gb	yn gwneud apêl cyn diwedd y cyfnod a bennir yn adran 179, a

en-gb	makes a postponement re q uest connected to the appeal after the end of that period,
cy-gb	yn gwneud cais i ohirio sy’n gysylltiedig â’r apêl ar ôl diwedd y cyfnod hwnnw,

en-gb	(3) The conditions are that the person making the postponement re q uest —
cy-gb	(3) Yr amodau yw—

en-gb	had a reasonable excuse for not making the re q uest during the period specified in section 174 or 179, as the case may be, and
cy-gb	bod gan y person sy’n gwneud y cais i ohirio esgus rhesymol dros beidio â gwneud y cais yn ystod y cyfnod a bennir yn adran 174 neu 179, yn ôl y digwydd, a

en-gb	subse q uently made the re q uest without unreasonable delay.
cy-gb	wedi hynny, bod y person sy’n gwneud y cais i ohirio wedi gwneud y cais heb oedi afresymol.

en-gb	1 8 1 E A pp l ication for tri bu na l re v ie w of decision on a postponement re qu est
cy-gb	1 8 1 E Cais am adolygiad tribiwnlys o benderfyniad ar gais i ohirio 

en-gb	A person who makes a postponement re q uest may, within the period of 30 days beginning with the date WRA issues the notice of its decision on the re q uest, apply to the tribunal for a review of WRA ' s decision.
cy-gb	Caiff person sy’n gwneud cais i ohirio, o fewn y cyfnod o 3 0 o ddiwrnodau sy’n dechrau â’r dyddiad y mae ACC yn dyroddi’r hysbysiad o’i benderfyniad yngln â’r cais, wneud cais i’r tribiwnlys am adolygiad o benderfyniad ACC.

en-gb	The tribunal may determine that WRA ' s decision is to be—
cy-gb	Caiff y tribiwnlys ddyfarnu bod penderfyniad ACC—

en-gb	affirmed,
cy-gb	i’w gadarnhau,

en-gb	cancelled, or
cy-gb	i’w ganslo, neu

en-gb	replaced by another decision that WRA could have made.
cy-gb	i’w ddisodli â phenderfyniad arall y gallai ACC fod wedi ei wneud.

en-gb	1 8 1 F V ariation after postponement re qu est granted 
cy-gb	1 8 1 F Amrywio ar ôl caniatáu cais i ohirio 

en-gb	a postponement re q uest has been granted by WRA or the tribunal,
cy-gb	ACC neu’r tribiwnlys wedi caniatáu cais i ohirio,

en-gb	there is a subse q uent change in circumstances, and
cy-gb	newid mewn amgylchiadau wedi hynny, ac

en-gb	in conse q uence of that change, either WRA or the person who made the re q uest thinks—
cy-gb	o ganlyniad i’r newid hwnnw, naill ai ACC neu’r person a wnaeth y cais yn credu—

en-gb	that the amount of devolved tax in respect of which the re q uest was granted should be varied;
cy-gb	y dylid amrywio’r swm o dreth ddatganoledig y caniatawyd y cais mewn cysylltiad ef;

en-gb	where the grant of the re q uest is conditional on the provision of ade q uate security, that the condition should be varied.
cy-gb	pan fo caniatáu’r cais yn amodol ar ddarparu sicrhad digonol, y dylid amrywio’r amod.

en-gb	(2) E ither party may seek the agreement of the other by issuing a notice to the other party specifying the proposed variation.
cy-gb	(2) Caiff y naill barti neu’r llall geisio cytundeb ei gilydd drwy ddyroddi hysbysiad sy’n pennu’r amrywiad arfaethedig i’r parti arall.

en-gb	(3) If an agreement is reached, WRA must issue a notice to the person confirming the variation.
cy-gb	(3) Os ceir cytundeb, rhaid i ACC ddyroddi hysbysiad sy’n cadarnhau’r amrywiad i’r person.

en-gb	(4) The variation has effect from the date WRA issues the notice under subsection (3).
cy-gb	(4) Mae’r amrywiad yn cael effaith o’r dyddiad y mae ACC yn dyroddi’r hysbysiad o dan is-adran (3).

en-gb	(5) If no agreement is reached within the period of 21 days beginning with the date the notice is issued under subsection (2), either party may apply to the tribunal for a determination.
cy-gb	(5) Os na cheir cytundeb o fewn y cyfnod o 21 o ddiwrnodau sy’n dechrau â’r dyddiad y dyroddir yr hysbysiad o dan is-adran (2), caiff y naill barti neu’r llall wneud cais i’r tribiwnlys am ddyfarniad.

en-gb	(6) The tribunal may determine such an application by—
cy-gb	(6) Caiff y tribiwnlys ddyfarnu ar gais o’r fath drwy—

en-gb	confirming the proposed variation,
cy-gb	cadarnhau’r amrywiad arfaethedig,

en-gb	refusing the proposed variation, or
cy-gb	gwrthod yr amrywiad arfaethedig, neu

en-gb	making such other variation as the tribunal thinks appropriate.
cy-gb	gwneud unrhyw amrywiad arall sy’n briodol ym marn y tribiwnlys.

en-gb	1 8 1 G E ffect of postponement 
cy-gb	1 8 1 G Effaith gohirio 

en-gb	WRA must not take any action to recover a postponed amount during the postponement period.
cy-gb	Ni chaiff ACC gymryd unrhyw gamau i adennill swm gohiriedig yn ystod y cyfnod gohirio.

en-gb	A postponed amount means—
cy-gb	Ystyr swm gohiriedig yw—

en-gb	an amount of devolved tax specified in a postponement re q uest (unless the re q uest is a late re q uest made in accordance with section 1 8 1C(2) or (4) or section 1 8 1D), or
cy-gb	swm o dreth ddatganoledig a bennir mewn cais i ohirio (oni bai bod y cais yn gais hwyr a wneir yn unol ag adran 181C(2) neu (4) neu adran 181D), neu

en-gb	an amount of devolved tax in respect of which a postponement re q uest is granted by WRA or the tribunal.
cy-gb	swm o dreth ddatganoledig y mae ACC neu’r tribiwnlys yn caniatáu cais i ohirio mewn cysylltiad ag ef.

en-gb	(3) In the case of a postponed amount falling within subsection (2)(a), the postponement period for the amount—
cy-gb	(3) Yn achos swm gohiriedig sydd o fewn is-adran (2)(a), mae’r cyfnod gohirio ar gyfer y swm—

en-gb	begins with the day on which the postponement re q uest is made, and
cy-gb	yn dechrau â’r diwrnod y gwneir y cais i ohirio, a

en-gb	ends—
cy-gb	yn dod i ben—

en-gb	if the re q uest is granted, with the day on which it is granted,
cy-gb	os caniateir y cais, â’r diwrnod y’i caniateir,

en-gb	if the re q uest is not granted and no application is made to the tribunal for a review of that decision, with the first day after the end of the period for making such an application, or
cy-gb	os na chaniateir y cais ac os na wneir cais i’r tribiwnlys am adolygiad o’r penderfyniad hwnnw, â’r diwrnod cyntaf ar ôl diwedd y cyfnod ar gyfer gwneud cais o’r fath, neu

en-gb	if the re q uest is not granted and an application is made to the tribunal for a review of that decision, with the day on which the tribunal makes its determination.
cy-gb	os na chaniateir y cais ac y gwneir cais i’r tribiwnlys am adolygiad o’r penderfyniad hwnnw, â’r diwrnod y mae’r tribiwnlys yn gwneud ei ddyfarniad.

en-gb	(4) In the case of a postponed amount falling within subsection (2)(b) the postponement period for the amount—
cy-gb	(4) Yn achos swm gohiriedig sydd o fewn is-adran (2)(b) mae’r cyfnod gohirio ar gyfer y swm—

en-gb	begins with the date on which the postponement re q uest is granted by WRA or the tribunal, and
cy-gb	yn dechrau â’r dyddiad y mae ACC neu’r tribiwnlys yn caniatau’r cais i ohirio, a

en-gb	if the postponement re q uest was made in connection with a review of an appealable decision, with the day on which WRA issues a notice of the conclusions of the review, or
cy-gb	os gwnaed y cais i ohirio mewn cysylltiad ag adolygiad o benderfyniad apeliadwy, â’r diwrnod y mae ACC yn dyroddi hysbysiad o gasgliadau’r adolygiad, neu

en-gb	if the postponement re q uest was made in connection with an appeal against an appealable decision, with the day on which the tribunal determines the appeal.
cy-gb	os gwnaed y cais i ohirio mewn cysylltiad ag apêl yn erbyn penderfyniad apeliadwy, â’r diwrnod y mae’r tribiwnlys yn dyfarnu’r apêl.

en-gb	(5) Where a postponed amount falling within subsection (2)(b) is varied under section 1 8 1F, the varied amount is to be treated as the postponed amount from the date of the variation.
cy-gb	(5) Pan gaiff swm gohiriedig sydd o fewn is-adran (2)(b) ei amrywio o dan adran 181F, mae’r swm a amrywiwyd i’w drin fel y swm gohiriedig o ddyddiad yr amrywiad.

en-gb	(6) In this section, references to a postponement re q uest being granted include cases where the re q uest is granted in part.
cy-gb	(6) Yn yr adran hon, mae cyfeiriadau at ganiatau cais i ohirio yn cynnwys achosion pan gaiff y cais ei ganiatau’n rhannol.

en-gb	1 8 1 H P ostponement re qu ests re l ating to f u rt h er appea l s 
cy-gb	1 8 1 H Ceisiadau i ohirio sy'n ymwneud ag apelau pellach 

en-gb	Where a person makes (in accordance with TCEA) a further appeal against the tribunal's determination of an appeal against an appealable decision, sections 1 8 1B, 1 8 1C, 1 8 1E, 1 8 1F and 1 8 1G apply to the further appeal as they apply to an appeal, but as if the following modifications were made.
cy-gb	Pan fo person yn gwneud (yn unol â DTLlG) apêl bellach yn erbyn dyfarniad y tribiwnlys ar apêl yn erbyn penderfyniad apeliadwy, mae adrannau 181B, 181C, 181E, 181F a 181G yn gymwys i’r apêl bellach fel y maent yn gymwys i apêl, ond fel pe bai’r addasiadau a ganlyn wedi eu gwneud.

en-gb	Section 1 8 1B has effect as if for subsections (3), (4) and (5), there were substituted—
cy-gb	M ae adran 181B yn cael effaith fel pe bai’r canlynol wedi ei roi yn lle is-adrannau (3), (4) a (5)— 

en-gb	“(3) A postponement re q uest must specify—
cy-gb	“(3) Rhaid i gais i ohirio bennu—

en-gb	the amount of devolved tax in respect of which the re q uest is made,
cy-gb	y swm o dreth ddatganoledig y gwneir y cais mewn cysylltiad ag ef,

en-gb	the reasons why the person making the re q uest thinks the amount is excessive, and
cy-gb	y rhesymau pam fod y person sy’n gwneud y cais o’r farn fod y swm yn ormodol, a

en-gb	the reasons why the person thinks that recovery of the amount (and interest on the amount) would cause the person serious financial hardship.
cy-gb	y rhesymau pam fod y person o’r farn y byddai adennill y swm (a llog ar y swm) yn achosi caledi ariannol difrifol i’r person.

en-gb	(4) If WRA—
cy-gb	(4) Os yw ACC—

en-gb	thinks that the person making the postponement re q uest has reasonable grounds for thinking that the amount of devolved tax to which the re q uest relates is excessive, and
cy-gb	yn credu bod gan y person sy’n gwneud y cais i ohirio seiliau rhesymol dros gredu bod y swm o dreth ddatganoledig y mae’r cais yn ymwneud ag ef yn ormodol, a

en-gb	has reason to believe that recovery of the amount (and interest on the amount) would cause the person serious financial hardship,
cy-gb	â rheswm i gredu y byddai adennill y swm (a llog ar y swm) yn achosi caledi ariannol difrifol i’r person,

en-gb	WRA may grant the re q uest.
cy-gb	caiff ACC ganiatau’r cais.

en-gb	(5) But if WRA—
cy-gb	(5) Ond os yw ACC—

en-gb	thinks that it is only in respect of part of the amount that the person has reasonable grounds for thinking that the amount is excessive, or
cy-gb	yn credu mai dim ond mewn cysylltiad â rhan o’r swm y mae gan y person seiliau rhesymol dros gredu bod y swm yn ormodol, neu

en-gb	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 serious financial hardship,
cy-gb	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 difrifol i’r person,

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

en-gb	(3) Section 1 8 1C has effect as if—
cy-gb	(3) M ae adran 181C yn cael effaith fel pe bai—

en-gb	in subsection (3), for “before the end of the period specified in section 179 for making the appeal” there were substituted “on or before the day on which the further appeal is made”, and
cy-gb	yn is-adran (3), “ar y diwrnod y gwneir yr apêl bellach neu cyn hynny” wedi ei roi yn lle “cyn diwedd y cyfnod a bennir yn adran 179 ar gyfer gwneud yr apêl”, a

en-gb	subsection (4) were omitted.
cy-gb	is-adran (4) wedi ei hepgor.

en-gb	(4) Section 1 8 1F has effect as if, in subsection (1), for paragraph (a) there were substituted—
cy-gb	(4) M ae adran 181F yn cael effaith fel pe bai’r canlynol wedi ei roi yn lle paragraff (a) yn is-adran (1)—

en-gb	“(a) a postponement re q uest has been granted by—
cy-gb	“(a) cais i ohirio wedi ei ganiatau gan—

en-gb	(i) the U pper Tribunal where the re q uest relates to a further appeal made under section 11 of TCEA, or
cy-gb	(i) yr Uwch Dribiwnlys pan fo’r cais yn ymwneud ag apêl bellach a wneir o dan adran 11 o DTLlG, neu

en-gb	(ii) the relevant appellate court specified under subsection (11) of section 13 of TCEA where the re q uest relates to a further appeal made under that section,”
cy-gb	(ii) y llys apeliadol perthnasol a bennir o dan is-adran (11) o adran 13 o DT L lG pan fo’r cais yn ymwneud ag apêl bellach a wneir o dan yr adran honno.”

en-gb	(5) Section 1 8 1G has effect as if—
cy-gb	(5) M ae adran 181G yn cael effaith fel pe bai—

en-gb	in subsection (2)(a) the words “(unless the re q uest is a late re q uest made in accordance with section 1 8 1C(2) or (4) or section 1 8 1D)” were omitted, and
cy-gb	yn is-adran (2)(a) y geiriau “(oni bai bod y cais yn gais hwyr a wneir yn unol ag adran 181C(2) neu (4) neu adran 181D)” wedi eu hepgor, a

en-gb	for subsection (4)(b) there were substituted—
cy-gb	y canlynol wedi ei roi yn lle is-adran (4)(b)—

en-gb	“(b) ends on the day on which the further appeal is determined.”.
cy-gb	“(b) yn dod i ben ar y diwrnod y dyfernir yr apêl bellach.”

en-gb	(6) The references in sections 1 8 1E(1) and (2), 1 8 1 F (5) and (6) and 1 8 1G(2), (3) and (4) to “the tribunal” are to be read as references to—
cy-gb	(6) M ae’r cyfeiriadau at “y tribiwnlys” yn adrannau 181E(1) a (2), 181 F (5) a (6) a 181G(2), (3) a (4) i’w darllen fel cyfeiriadau at—

en-gb	the U pper Tribunal in a case where the further appeal is made under section 11 of TCEA, or
cy-gb	yr U wch Dribiwnlys mewn achos pan wneir yr apêl bellach o dan adran 11 o DT L lG, neu

en-gb	the relevant appellate court specified under subsection (11) of section 13 of TCEA in a case where the further appeal is made under that section.
cy-gb	y llys apeliadol perthnasol a bennir o dan is-adran (11) o adran 13 o DT L lG mewn achos pan wneir yr apêl bellach o dan yr adran honno.

en-gb	1 8 1 1 No f u rt h er appea l or re v ie w of tri bu na l decisions re l ating to postponement re qu ests 
cy-gb	1 8 1 1 Dim apel bellach nac adolygiad o benderfyniadau tribiwnlys sy'n ymwneud a cheisiadau i ohirio

en-gb	(1) In section 11(5) of TCEA (decisions excluded from right of appeal to U pper Tribunal ), after paragraph (cb) (as inserted by section 116(1) of this Act) insert—
cy-gb	Yn adran 11(5) o DT L lG (penderfyniadau a eithrir o’r hawl i apelio i’r U wch Dribiwnlys), ar ôl paragraff (cb) (fel y’i mewnosodir gan adran 116(1) o’r Ddeddf hon) mewnosoder—

en-gb	“(cc) any decision of the F irst-tier Tribunal under section 1 8 1E or 1 8 1 F of that Act (appeals relating to postponement re q uests),”.
cy-gb	“(cc) any decision of the F irst-tier Tribunal under section 181E or 181 F of that Act (appeals relating to postponement re q uests),”.

en-gb	(2) In section 13( 8 ) of TCEA (decisions excluded from right of appeal to Court of Appeal etc.), after paragraph (bb) (as inserted by section 116(2) of this Act) insert—
cy-gb	Yn adran 13(8) o DT L lG (penderfyniadau a eithrir o’r hawl i apelio i L ys Apêl etc.), ar ôl paragraff (bb) (fel y’i mewnosodir gan adran 116(2) o’r Ddeddf hon) mewnosoder—

en-gb	“(bc) any decision of the U pper Tribunal under section 1 8 1E or 1 8 1 F of that Act (appeals relating to postponement re q uests),”.”
cy-gb	“(bc) any decision of the U pper Tribunal under section 181E or 181 F of that Act (appeals relating to postponement re q uests),”.”

en-gb	64 In section 1 8 2 (payment of penalties in the event of a review or appeal), in subsection (3) after “176(5)” insert “, (6)”.
cy-gb	64 Yn adran 182 (talu cosbau yn achos adolygiad neu apêl), yn is-adran (3) ar ôl “176(5)”mewnosoder “, (6)”.

en-gb	65 After section 1 8 3 insert—
cy-gb	65 Ar ôl adran 183 mewnosoder—

en-gb	" 1 83A Su spension of repayment pending f u rt h er appea l (1) This section applies where— 
cy-gb	“ 1 83A Atal ad-daliad pan fo apel bellach yn yr arfaeth (1) M ae’r adran hon yn gymwys pan fo— 

en-gb	(a) on an appeal against an appealable decision, the tribunal determines that an amount of devolved tax paid by a person is to be repaid by WRA, and
cy-gb	(a) ar apêl yn erbyn penderfyniad apeliadwy, y tribiwnlys yn dyfarnu bod ACC i ad-dalu swm o dreth ddatganoledig a dalwyd gan berson, a

en-gb	(b) WRA applies under section 11(4) or 13(4) of TCEA for permission to make a further appeal.
cy-gb	(b) ACC yn gwneud cais o dan adran 11(4) neu 13(4) o DTLlG am ganiatâd i wneud apêl bellach.

en-gb	(2) When applying for permission WRA may re q uest the tribunal ' s permission to postpone repayment of the amount until—
cy-gb	(2) Wrth wneud cais am ganiatâd caiff ACC ofyn am ganiatâd y tribiwnlys i ohirio ad-dalu’r swm hyd—

en-gb	the further appeal is determined, or
cy-gb	y dyfernir ar yr apêl bellach, neu

en-gb	WRA obtains ade q uate security for the amount.
cy-gb	y mae ACC yn cael sicrhad digonol ar gyfer y swm.

en-gb	(3) The relevant tribunal or court must grant WRA ' s re q uest if it—
cy-gb	(3) Rhaid i’r tribiwnlys neu’r llys perthnasol ganiatau cais ACC—

en-gb	gives permission for the further appeal to proceed, and
cy-gb	os yw’n rhoi caniatâd i’r apêl bellach gael ei chynnal, a

en-gb	thinks that granting the re q uest is necessary to protect the revenue.
cy-gb	os yw’n credu bod angen caniatáu’r cais er mwyn diogelu’r refeniw.

en-gb	(4) If permission to make a further appeal is not given—
cy-gb	(4) Os na roddir caniatâd i wneud apêl bellach—

en-gb	by the F irst-tier Tribunal on an application under section 11(4) (a) of TCEA, or
cy-gb	gan Dribiwnlys yr Haen Gyntaf yn dilyn cais o dan adran 11(4) (a) o DTLlG, neu

en-gb	by the U pper Tribunal on an application under section 13(4)(a) of that Act,
cy-gb	gan yr Uwch Dribiwnlys yn dilyn cais o dan adran 13(4)(a) o’r Ddeddf honno,

en-gb	the fact that WRA made a re q uest under subsection (2) when making the application for permission does not prevent WRA from making another re q uest under that subsection if WRA applies for permission to make a further appeal under section 11(4)(b) or 13(4)(b) of TCEA.
cy-gb	nid yw’r ffaith fod ACC wedi gwneud cais o dan is-adran (2) wrth wneud y cais am ganiatâd yn rhwystro ACC rhag gwneud cais arall o dan yr is-adran honno os yw ACC yn gwneud cais am ganiatâd i wneud apêl bellach o dan adran 11(4)(b) neu 13(4)(b) o DTLlG.

en-gb	(5) B ut otherwise, the decision of the relevant tribunal or court on a re q uest under subsection (2) is final.
cy-gb	(5) Ond fel arall, mae penderfyniad y tribiwnlys neu’r llys perthnasol yngln â chais o dan adran (2) yn derfynol.

en-gb	“relevant tribunal or court” (“ tribiwnlys neu lys berthnasol ”) means whichever of the following WRA applies to for permission to make a further appeal—
cy-gb	ystyr “tribiwnlys neu lys perthnasol” (“ rele v ant tri b unal or c ourt ”) yw pa un bynnag o’r canlynol y mae ACC yn gwneud cais iddo am ganiatâd i wneud apêl bellach—

en-gb	the F irst-tier Tribunal;
cy-gb	Tribiwnlys yr Haen Gyntaf;

en-gb	the U pper Tribunal;
cy-gb	yr Uwch Dribiwnlys;

en-gb	the relevant appellate court;
cy-gb	y llys apeliadol perthnasol;

en-gb	“relevant appellate court” (“ llys apeliadol perthnasol ”) means the court specified as such under section 13(11) of TCEA.”
cy-gb	ystyr “llys apeliadol perthnasol” (“ rele v ant a pp ellate c ourt ”) yw’r llys a bennir felly o dan adran 13(11) o DTLlG.”

en-gb	66 B efore section 1 88 (power to make conse q uential provision etc.) insert—"187A Cro w n app l ication for t h e p u rposes of L and T ransaction T ax
cy-gb	66 O flaen adran 188 (p*er i wneud darpariaeth ganlyniadol etc.) mewnosoder— “187A Cymhwyso i'r Goron at ddibenion Treth Trafodiadau Tir 

en-gb	(1) In so far as the following provisions of this Act apply to land transaction tax, they bind the Crown—
cy-gb	(1) I’r graddau y mae darpariaethau canlynol y Ddeddf hon yn gymwys i dreth trafodiadau tir, maent yn rhwymo’r Goron—

en-gb	Part 4 (other than Chapter 6);
cy-gb	Rhan 4 (ac eithrio Pennod 6);

en-gb	Part 6 (other than sections 157A, 160 and 161(2)(b));
cy-gb	Rhan 6 (ac eithrio adrannau 157A, 160 a 161(2)(b));

en-gb	Part 7 (other than sections 16 8 , 169 and 170);
cy-gb	Rhan 7 (ac eithrio adrannau 168, 169 a 170);

en-gb	Part 8 (other than sections 172(1)(d) and (e), (3)(b) and (c), (4), (5) and (6), 1 8 2 and 1 8 3);
cy-gb	Rhan 8 (ac eithrio adrannau 172(1)(d) ac (e), (3)(b) ac (c), (4), (5) a (6), 182 a 183);

en-gb	sections 190 and 191.
cy-gb	adrannau 19 0 a 191.

en-gb	(2) B ut Part 4 does not apply to H er Ma j esty in H er private capacity (within the meaning of section 3 8 (3) of the Crown Proceedings Act 1947 (c.
cy-gb	(2) Ond nid yw Rhan 4 yn gymwys i Ei Mawrhydi fel unigolyn preifat (o fewn ystyr adran 38(3) o Ddeddf Achosion yn erbyn y Goron 1947 (p.

en-gb	44)).”
cy-gb	44)).”

en-gb	67 In section 1 8 9 (regulations), in subsection (2), after “1 8 (2)” insert “122(5),”.
cy-gb	67 Yn adran 189 (rheoliadau), yn is-adran (2), ar ôl “18(2)” mewnosoder “122(5),”.

en-gb	6 8 In section 190 (issue of notices by WRA)—
cy-gb	68 Yn adran 19 0 (dyroddi hysbysiadau gan ACC)—

en-gb	in subsection (1), for “this Act, or of regulations made under it,” substitute “the Welsh Tax Acts, or of regulations made under them,”;
cy-gb	yn is-adran (1), yn lle “y Ddeddf hon, neu mewn rheoliadau a wneir oddi tani,” rhodder “Neddfau Trethi Cymru, neu mewn rheoliadau a wneir oddi tanynt,”;

en-gb	“(1A) A notice must specify the day on which it is issued.
cy-gb	“(1A) Rhaid i hysbysiad bennu’r dyddiad y’i dyroddir.

en-gb	(1 B ) If the person to whom the notice is issued cannot reasonably ascertain the effect of the notice because of a mistake in it or omission from it (including a mistake or omission relating to the person's name), the notice is to be treated as not having been issued.”
cy-gb	(1B) Os na all y person y dyroddir yr hysbysiad iddo ganfod yn rhesymol effaith yr hysbysiad oherwydd camgymeriad ynddo neu hepgoriad ohono (gan gynnwys camgymeriad neu hepgoriad sy’n ymwneud ag enw’r person), mae’r hysbysiad i’w drin fel pe na bai wedi ei ddyroddi.”

en-gb	69 n section 191 (giving notices and other documents to WRA)—
cy-gb	69 Yn adran 191 (rhoi hysbysiadau a dogfennau eraill i ACC)—

en-gb	for “this Act, or of regulations made under it” substitute “the Welsh Tax Acts, or of regulations made under them,”;
cy-gb	yn lle “y Ddeddf hon, neu mewn rheoliadau a wneir oddi tani” rhodder “Neddfau Trethi Cymru, neu mewn rheoliadau a wneir oddi tanynt,”, a

en-gb	after “person” insert “to make a tax return or”;
cy-gb	ar ôl “i berson”, mewnosoder “ddychwelyd ffurflen dreth neu”;

en-gb	(b) for subsection (2) substitute—
cy-gb	(b) yn lle is-adran (2), mewnosoder—

en-gb	“(2) The tax return, notice or other document must—
cy-gb	“(2) Rhaid i’r ffurflen dreth, yr hysbysiad neu’r ddogfen arall—

en-gb	be in such form,
cy-gb	bod ar ba bynnag ffurf,

en-gb	contain such information,
cy-gb	cynnwys pa bynnag wybodaeth,

en-gb	be accompanied by such other documents, and
cy-gb	cynnwys gydag ef neu hi ba bynnag ddogfennau eraill, a

en-gb	be given in such manner, as may be specified by WRA.”;
cy-gb	cael ei roi neu ei rhoi ym mha bynnag fodd, a bennir gan ACC.”;

en-gb	(c) in subsection (3), for “this Act” substitute “the Welsh Tax Acts”.
cy-gb	(c) yn is-adran (3), yn lle “y Ddeddf hon neu oddi tani” rhodder “Neddfau Trethi Cymru neu oddi tanynt”.

en-gb	70 n section 192(2) (interpretation), in the appropriate places, insert—
cy-gb	7 0 Yn adran 192(2) (dehongli), yn y mannau priodol, mewnosoder—

en-gb	““buyer” (“ prynwr") has the same meaning as in LTTA;”
cy-gb	“mae i “prynwr” (“ b uyer ”) yr un ystyr ag yn DTTT;”

en-gb	““land transaction” (“ trafodiad tir ”) has the same meaning as in LTTA;”
cy-gb	“mae i “trafodiad tir” (“ land transa c tion ”) yr un ystyr ag yn DTTT;”

en-gb	““LTTA” (“ DTTT ”) means the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 0);”
cy-gb	“ystyr “DTTT” (“ LTT A ”) yw Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 217 (dccc );”

en-gb	““TCEA” (“ DTLlG ”) means the Tribunals, Courts and Enforcement Act 2007 (c.
cy-gb	“ystyr “DTLlG” (“ TCE A ”) yw Deddf Tribiwnlysoedd, Llysoedd a Gorfodaeth 2 00 7 (p.

en-gb	15);”
cy-gb	15);”

en-gb	““the Welsh Tax Acts” (“ Deddfau Trethi Cymru ”) means—
cy-gb	“ystyr “Deddfau Trethi Cymru” (“ the W elsh Ta x Ac ts ”) yw—

en-gb	this Act, and
cy-gb	y Ddeddf hon, a

en-gb	LTTA.”
cy-gb	DTTT;”

en-gb	71 In section 193 (index of defined expressions), in Table 1, at the appropriate places insert the defined expressions in the following table.
cy-gb	71 Yn adran 193 (mynegai o ymadroddion a ddiffinnir), yn Nhabl 1, yn y mannau priodol mewnosoder yr ymadroddion a ddiffinnir yn y tabl a ganlyn.

en-gb	Arrangement (in relation to the general anti- avoidance rule) (“trefniant”) section 81B(3)A
cy-gb	Trefniant (mewn perthynas â’r rheol gwrthweithio osgoi trethi cyffredinol) (“ arrangement ”) adran 81B(3)A

en-gb	Artificial (in relation to the general anti-avoidance rule) (“artiffisial”) section 81C
cy-gb	Artiffisial (mewn perthynas â’r rheol gwrthweithio osgoi trethi cyffredinol) (“ artifi c ial ”)adran 81C

en-gb	Buyer (“ prynwr”) 
cy-gb	Prynwr (“ b uyer ”)

en-gb	section 192(2)
cy-gb	adran 192(2)

en-gb	Final counteraction notice (“hysbysiad gwrthweithio terfynol”)
cy-gb	Hysbysiad gwrthweithio terfynol (“ final c ountera c tion noti c e ”) 

en-gb	section 81G
cy-gb	adran 81G

en-gb	General anti-avoidance rule (“ rheol gwrthweithio osgoi trethi cyffredinol ”) 
cy-gb	Rheol gwrthweithio osgoi trethi cyffredinol (“ general anti-a v oidan c e rule ”)

en-gb	section 81A(2)
cy-gb	adran 81A(2)

en-gb	Proposed counteraction notice (“hysbysiad gwrthweithio arfaethedig”)
cy-gb	Hysbysiad gwrthweithio arfaethedig (“ p ro p osed c ountera c tion noti c e ”)

en-gb	Tax advantage (“mantais drethiannol”) 
cy-gb	Mantais drethiannol (“ ta x ad v antage ”)

en-gb	Tax avoidance arrangement (“trefniant osgoi trethi”) 
cy-gb	Trefniant osgoi trethi (“ ta x a v oidan c e arrangement ”) 

en-gb	section 81B
cy-gb	adran 81B

en-gb	Printed and published in the UK by The Stationery Office Limited under the authority and superintendence of Carol Tullo, Controller of Her Majesty ’ s Stationery Office and Queen ’ s Printer of Acts of Parliament.
cy-gb	Argraffwyd a chyhoeddwyd yn y Deyrnas Unedig gan The Stationery Office Limited o d an awdurdod a c arolygiaeth Carol Tullo, Rheolwr Gwasg Ei Mawrhydi ac Argraffydd Deddfau Seneddol y Frenhines.

en-gb	Cyhoeddwyd gan (The Stationery Office)
cy-gb	Cyhoeddwyd gan (The Stationery Office)

en-gb	ac mae ar gael oddi wrth:
cy-gb	ac mae ar gael oddi wrth:

en-gb	Archebion/ymholiadau ffôn:
cy-gb	Archebion/ymholiadau ffôn:

en-gb	http:/ www.ukstate.com 
cy-gb	http:/ www.ukstate.com 

en-gb	TSO @ Blackwell ac Asiantau Achrededig eraill
cy-gb	TSO @ Blackwell ac Asiantau Achrededig eraill

en-gb	Published by TSO (The Stationery Office), part of Williams Lea Tag,
cy-gb	Published by TSO (The Stationery Office), part of Williams Lea Tag,

en-gb	and available from:
cy-gb	and available from:

en-gb	E-mail:
cy-gb	E-mail:

en-gb	TSO @ Blackwell and other Accredited Agents
cy-gb	TSO @ Blackwell and other Accredited Agents

en-gb	201* No. 
cy-gb	201* Rhif 

en-gb	(W. 
cy-gb	( Cy . 

en-gb	) (C. 
cy-gb	) (C. 

en-gb	LAND TRANSACTION TAX, WALES 
cy-gb	TRETH TRAFODIADAU TIR, CYMRU 

en-gb	The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No.
cy-gb	Gorchymyn Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Cychwyn Rhif

en-gb	2) Order 201*
cy-gb	2) 201*

en-gb	(This note is not part of the Order) 
cy-gb	(Nid yw’r nodyn hwn yn rhan o’r Gorchymyn) 

en-gb	This Order is the second commencement order made by the Welsh Ministers under the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (“the Act”).
cy-gb	Y Gorchymyn hwn yw’r ail orchymyn cychwyn a wneir gan Weinidogion Cymru o dan Ddeddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (“y Ddeddf”).

en-gb	Article 2 of this Order brings into force fully on 1 April 2018 all the provisions of the Act which have not already been commenced, or only commenced partially.
cy-gb	Mae erthygl 2 o’r Gorchymyn hwn yn dwyn i rym yn llawn ar 1 Ebrill 2018 holl ddarpariaethau'r Ddeddf nad ydynt wedi eu cychwyn eisoes, neu sydd ond wedi eu cychwyn yn rhannol.

en-gb	NOTE AS TO EARLIER COMMENCEMENT ORDERS 
cy-gb	NODYN AM Y GORCHMYNION CYCHWYN CYNHARACH 

en-gb	The following provisions of the Act have been brought into force by commencement order made before the date of this Order:
cy-gb	Mae’r darpariaethau a ganlyn o’r Ddeddf wedi eu dwyn i rym drwy orchymyn cychwyn a wnaed cyn dyddiad y Gorchymyn hwn:

en-gb	Provision 
cy-gb	Y Ddarpariaeth 

en-gb	Date of Commencement 
cy-gb	Y Dyddiad C ychwyn 

en-gb	S.I. 
cy-gb	Rhif 

en-gb	No. 
cy-gb	O.S. 

en-gb	2017/953 (W.
cy-gb	2017/953 (Cy.

en-gb	240) (C.
cy-gb	240) (C.

en-gb	Section 24 (partially)
cy-gb	Adran 24 (yn rhannol)

en-gb	Section 30(1) and paragraphs 2, 9(1), 16, 18(4)(a) and (5) of Schedule 11 (partially)
cy-gb	Adran 30(1) a pharagraffau 2, 9(1), 16, 18(4)(a) a (5) o Atodlen 11 (yn rhannol)

en-gb	Section 32(2)  and paragraphs 28 and 36(1)(b) of Schedule 6 (partially)
cy-gb	Adran 32(2) a pharagraffau 28 a 36(1)(b) o Atodlen 6 (yn rhannol)

en-gb	Section 65(5), (6) and (7)(b)
cy-gb	Adran 65(5), (6) a (7)(b)

en-gb	Section 76  and paragraph 8 of Schedule 23 (partially)
cy-gb	Adran 76 a pharagraff 8 o Atodlen 23 (yn rhannol)

en-gb	See also section 81(1) of the Act for the provisions that came into force on 25 May 2017 (the day after the day on which the Act received Royal Assent).
cy-gb	Gweler hefyd adran 81(1) o’r Ddeddf ar gyfer y darpariaethau a ddaeth i rym ar 25 Mai 2017 (y diwrnod drannoeth y diwrnod y cafodd Deddf 2013 y Cydsyniad Brenhinol).

en-gb	land transaction tax, WALES 
cy-gb	TRETH TRAFODIADAU TIR, CYMRU 

en-gb	Made [ ] 
cy-gb	Gwnaed [ ] 

en-gb	The Welsh Ministers make the following Order in exercise of the power conferred on them by section 81(2) of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017( ).
cy-gb	Mae Gweinidogion Cymru yn gwneud y Gorchymyn a ganlyn drwy arfer y pŵer a roddir iddynt gan adran 81(2) o Ddeddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017( ).

en-gb	Title 
cy-gb	Enw 

en-gb	The title of this Order is the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Commencement No.
cy-gb	Enw’r Gorchymyn hwn yw Gorchymyn Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (Cychwyn Rhif

en-gb	2) Order 201*.
cy-gb	2) 201*.

en-gb	Provisions coming into force on 1 April 2018 
cy-gb	Y darpariaethau sy’n dod i rym ar 1 Ebrill 2018 

en-gb	The provisions of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 to the extent that they are not yet commenced, come into force on 1 April 2018.
cy-gb	Daw darpariaethau Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017, i’r graddau nad ydynt wedi eu cychwyn eisoes, i rym ar 1 Ebrill 2018.

en-gb	Name 
cy-gb	Enw 

en-gb	Cabinet Secretary for Finance and Local Government, one of the Welsh Ministers
cy-gb	Ysgrifennydd y Cabinet dros Gyllid a Llywodraeth Leol, un o Weinidogion Cymru

en-gb	Date 
cy-gb	Dyddiad 

en-gb	…arLandfill Disposals Tax (Wales) Act 2017 (anaw 3) i 
cy-gb	i Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3) 

en-gb	Landfill Disposals Tax (Wales) Act 2017
cy-gb	Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017

en-gb	THE TAX AND TAXABLE DISPOSALS
cy-gb	Y DRETH A GWAREDIADAU TRETHADWY

en-gb	LANDFILL DISPOSALS TAX
cy-gb	TRETH GWAREDIADAU TIRLENWI

en-gb	2 The tax
cy-gb	2 Y dreth

en-gb	TAXABLE DISPOSALS
cy-gb	GWAREDIADAU TRETHADWY

en-gb	3 Taxable disposals
cy-gb	3 Gwarediadau trethadwy

en-gb	4 Disposal of material by way of landfill
cy-gb	4 Gwaredu deunydd drwy dirlenwi

en-gb	5 Authorised landfill sites and environmental permits
cy-gb	5 Safleoedd tirlenwi awdurdodedig a thrwyddedau amgylcheddol

en-gb	6 Disposal of material as waste
cy-gb	6 Gwaredu deunydd fel gwastraff

en-gb	7 Disposal of material as waste:
cy-gb	7 Gwaredu deunydd fel gwastraff:

en-gb	person responsible for disposal
cy-gb	person sy’n gyfrifol am warediad

en-gb	8 Landfill site activities to be treated as taxable disposals
cy-gb	8 Gweithgarwch safle tirlenwi i’w drin fel gwarediad trethadwy

en-gb	EXEMPT DISPOSALS
cy-gb	GWAREDIADAU ESEMPT

en-gb	9 Exemptions:
cy-gb	9 Esemptiadau:

en-gb	10 Multiple disposals of material at same site
cy-gb	10 Gwarediadau lluosog deunydd ar yr un safle

en-gb	11 Pet cemeteries
cy-gb	11 Mynwentydd anifeiliaid anwes

en-gb	12 Power to modify exemptions
cy-gb	12 Pŵer i addasu esemptiadau

en-gb	Landfill Disposals Tax (Wales) Act 2017 (anaw 3) ii 
cy-gb	ii Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3) 

en-gb	TAXABLE DISPOSALS MADE AT AUTHORISED LANDFILL SITES
cy-gb	GWAREDIADAU TRETHADWY A WNEIR AR SAFLEOEDD TIRLENWI AWDURDODEDIG

en-gb	PERSONS CHARGEABLE TO TAX
cy-gb	PERSONAU Y MAE’R DRETH I’W CHODI ARNYNT

en-gb	13 Persons chargeable to tax
cy-gb	13 Personau y mae’r dreth i’w chodi arnynt

en-gb	TAX CHARGEABLE ON TAXABLE DISPOSALS
cy-gb	Y DRETH SYDD I’W CHODI AR WAREDIADAU TRETHADWY

en-gb	Calculation of tax chargeable
cy-gb	Cyfrifo’r dreth sydd i’w chodi

en-gb	14 Calculation of tax chargeable on taxable disposal
cy-gb	14 Cyfrifo’r dreth sydd i’w chodi ar warediad trethadwy

en-gb	Qualifying materials and qualifying mixtures of materials
cy-gb	Deunyddiau cymwys a chymysgeddau cymwys o ddeunyddiau

en-gb	15 Qualifying material
cy-gb	15 Deunydd cymwys

en-gb	16 Qualifying mixtures of materials
cy-gb	16 Cymysgeddau cymwys o ddeunyddiau

en-gb	17 Qualifying mixture of materials:
cy-gb	17 Cymysgedd cymwys o ddeunyddiau:

en-gb	fines
cy-gb	gronynnau mân

en-gb	Taxable weight of material
cy-gb	Pwysau trethadwy deunydd

en-gb	18 Taxable weight of material in taxable disposal
cy-gb	18 Pwysau trethadwy deunydd mewn gwarediad trethadwy

en-gb	19 Calculation of taxable weight of material by operator
cy-gb	19 Cyfrifo pwysau trethadwy deunydd gan y gweithredwr

en-gb	20 Determination of weight of material by operator
cy-gb	20 Pennu pwysau deunydd gan y gweithredwr

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

en-gb	22 Calculation of taxable weight of material by WRA
cy-gb	22 Cyfrifo pwysau trethadwy deunydd gan ACC

en-gb	23 Calculation of taxable weight of material by WRA:
cy-gb	23 Cyfrifo pwysau trethadwy deunydd gan ACC:

en-gb	cases of non-compliance
cy-gb	achosion o beidio â chydymffurfio

en-gb	24 Reviews and appeals relating to method for determining weight of material
cy-gb	24 Adolygiadau ac apelau sy’n ymwneud â’r dull o bennu pwysau deunydd

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

en-gb	RELIEF FROM TAX
cy-gb	RHYDDHAD RHAG TRETH

en-gb	26 Reliefs:
cy-gb	26 Rhyddhadau:

en-gb	27 Material removed from bed of river, sea or other water
cy-gb	27 Deunydd a dynnir o wely afon, o wely’r môr neu o wely dyfroedd eraill

en-gb	28 Material resulting from mining and quarrying
cy-gb	28 Deunydd sy’n deillio o fwyngloddio a chwarela

en-gb	29 Using material in approved site restoration work
cy-gb	29 Defnyddio deunydd mewn gwaith adfer safle cymeradwy

en-gb	30 Site restoration work:
cy-gb	30 Gwaith adfer safle:

en-gb	procedure on application for approval
cy-gb	y weithdrefn wrth wneud cais am gymeradwyaeth

en-gb	variation of approval
cy-gb	amrywio cymeradwyaeth

en-gb	32 Refilling open-cast mines and quarries
cy-gb	32 Ail-lenwi mwyngloddiau brig a chwareli

en-gb	33 Power to modify reliefs
cy-gb	33 P * er i addasu rhyddhadau

en-gb	TAX COLLECTION AND MANAGEMENT
cy-gb	CASGLU A RHEOLI’R DRETH

en-gb	Registration
cy-gb	Cofrestru

en-gb	34 Register of persons who carry out taxable operations
cy-gb	34 Cofrestr o bersonau sy’n cyflawni gweithrediadau trethadwy

en-gb	35 Duty to be registered
cy-gb	35 Dyletswydd i fod yn gofrestredig

en-gb	Landfill Disposals Tax (Wales) Act 2017 (anaw 3) iii 
cy-gb	iii Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3) 

en-gb	36 Changes and corrections of information
cy-gb	36 Newidiadau a chywiro gwybodaeth

en-gb	37 Cancellation of registration
cy-gb	37 Canslo cofrestriad

en-gb	38 Reviews and appeals relating to registration
cy-gb	38 Adolygiadau ac apelau sy’n ymwneud â chofrestru

en-gb	Accounting for tax
cy-gb	Cyfrifo treth

en-gb	39 Duty to make tax return in respect of accounting period
cy-gb	39 Dyletswydd i ddychwelyd ffurflen dreth mewn cysylltiad â chyfnod cyfrifyddu

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

en-gb	41 Tax chargeable in respect of accounting period
cy-gb	41 Y dreth sydd i’w chodi mewn cysylltiad â chyfnod cyfrifyddu

en-gb	Payment, recovery and repayment of tax
cy-gb	Talu, adennill ac ad-dalu treth

en-gb	43 Duty to maintain landfill disposals tax summary
cy-gb	43 Dyletswydd i gadw crynodeb treth gwarediadau tirlenwi

en-gb	44 Postponement of recovery
cy-gb	44 Gohirio adennill

en-gb	45 No requirement to discharge or repay tax unless all tax paid
cy-gb	45 Dim gofyniad i ollwng neu ad-dalu treth oni thelir yr holl dreth

en-gb	TAXABLE DISPOSALS MADE AT PLACES OTHER THAN AUTHORISED LANDFILL SITES
cy-gb	GWAREDIADAU TRETHADWY A WNEIR MEWN LLEOEDD HEBLAW SAFLEOEDD TIRLENWI AWDURDODEDIG

en-gb	PROCEDURE FOR CHARGING TAX
cy-gb	Y WEITHDREFN AR GYFER CODI’R DRETH

en-gb	47 The charging condition
cy-gb	47 Yr amod ar gyfer codi treth

en-gb	48 Power to issue preliminary notice
cy-gb	48 P * er i ddyroddi hysbysiad rhagarweiniol

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

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

en-gb	52 Power to make further provision
cy-gb	52 P * er i wneud darpariaeth bellach

en-gb	53 Late payment interest
cy-gb	53 Llog taliadau hwyr

en-gb	SUPPLEMENTARY PROVISION
cy-gb	DARPARIAETH ATODOL

en-gb	TAX CREDITS
cy-gb	CREDYDAU TRETH

en-gb	54 Power to make provision for tax credits
cy-gb	54 P * er i wneud darpariaeth ar gyfer credydau treth

en-gb	NON-DISPOSAL AREAS
cy-gb	MANNAU NAD YDYNT AT DDIBENION GWAREDU

en-gb	55 Designation of non-disposal area
cy-gb	55 Dynodi man nad yw at ddibenion gwaredu

en-gb	56 Duties of operator in relation to non-disposal area
cy-gb	56 Dyletswyddau gweithredwr mewn perthynas â man nad yw at ddibenion gwaredu

en-gb	57 Duties to keep and preserve records
cy-gb	57 Dyletswyddau i gadw cofnodion a’u storio’n ddiogel

en-gb	58 Reviews and appeals relating to designation of non-disposal areas
cy-gb	58 Adolygiadau ac apelau sy’n ymwneud â dynodi mannau nad ydynt at ddibenion gwaredu

en-gb	Landfill Disposals Tax (Wales) Act 2017 (anaw 3) iv 
cy-gb	iv Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3) 

en-gb	INVESTIGATION AND INFORMATION
cy-gb	YMCHWILIO A GWYBODAETH

en-gb	59 Powers of inspection
cy-gb	59 Pwerau archwilio

en-gb	60 Disclosure of information to WRA
cy-gb	60 Datgelu gwybodaeth i ACC

en-gb	PENALTIES UNDER THIS ACT
cy-gb	COSBAU O DAN Y DDEDDF HON

en-gb	Penalties relating to calculation of taxable weight of material
cy-gb	Cosbau sy’n ymwneud â chyfrifo pwysau trethadwy deunydd

en-gb	61 Penalty for failure to determine weight properly
cy-gb	61 Cosb am fethu â phennu pwysau yn briodol

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

en-gb	63 Assessment of penalties under sections 61 and 62
cy-gb	63 Asesu cosbau o dan adrannau 61 a 62

en-gb	Penalties relating to registration
cy-gb	Cosbau sy’n ymwneud â chofrestru

en-gb	64 Penalties for carrying out taxable operations without being registered
cy-gb	64 Cosbau am gyflawni gweithrediadau trethadwy heb fod yn gofrestredig

en-gb	65 Reasonable excuse for non-compliance
cy-gb	65 Esgus rhesymol dros beidio â chydymffurfio

en-gb	66 Penalty for failure to comply with other requirements relating to registration
cy-gb	66 Cosb am fethu â chydymffurfio â gofynion eraill sy’n ymwneud â chofrestru

en-gb	67 Assessment of penalties under sections 64 and 66
cy-gb	67 Asesu cosbau o dan adrannau 64 a 66

en-gb	Penalties relating to non-disposal areas
cy-gb	Cosbau sy’n ymwneud â mannau nad ydynt at ddibenion gwaredu

en-gb	68 Penalties relating to non-disposal areas
cy-gb	68 Cosbau sy’n ymwneud â mannau nad ydynt at ddibenion gwaredu

en-gb	69 Assessment of penalties under section 68
cy-gb	69 Asesu cosbau o dan adran 68

en-gb	70 Payment of penalties
cy-gb	70 Talu cosbau

en-gb	71 Double jeopardy
cy-gb	71 Gwahardd cosbi ddwywaith

en-gb	72 Liability of personal representatives
cy-gb	72 Atebolrwydd cynrychiolwyr personol

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

en-gb	ADDITIONAL PENALTIES UNDER THE TAX COLLECTION AND MANAGEMENT (WALES) ACT 2016
cy-gb	COSBAU YCHWANEGOL O DAN DDEDDF CASGLU A RHEOLI TRETHI (CYMRU) 2016

en-gb	74 Penalties for multiple failures to make tax returns
cy-gb	74 Cosbau am fethiannau lluosog i ddychwelyd ffurflenni treth

en-gb	75 Penalty for failure to pay tax on time
cy-gb	75 Cosb am fethu â thalu treth mewn pryd

en-gb	76 Penalties for multiple failures to pay tax on time
cy-gb	76 Cosbau am fethiannau lluosog i dalu treth mewn pryd

en-gb	SPECIAL CASES
cy-gb	ACHOSION ARBENNIG

en-gb	Corporate groups
cy-gb	Grwpiau corfforaethol

en-gb	77 Designation of group of companies
cy-gb	77 Dynodi gr * p o gwmnïau

en-gb	78 Conditions for designation as member of group
cy-gb	78 Amodau ar gyfer dynodi yn aelod o gr * p

en-gb	79 Variation or cancellation of designation
cy-gb	79 Amrywio neu ganslo dynodiad

en-gb	80 Reviews and appeals relating to designation of groups of companies
cy-gb	80 Adolygiadau ac apelau sy’n ymwneud â dynodi grwpiau o gwmnïau

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

en-gb	Partnerships and unincorporated bodies
cy-gb	Partneriaethau a chyrff anghorfforedig

en-gb	82 Registration of partnerships and unincorporated bodies and changes in membership
cy-gb	82 Cofrestru partneriaethau a chyrff anghorfforedig a newidiadau mewn aelodaeth

en-gb	Landfill Disposals Tax (Wales) Act 2017 (anaw 3) v 
cy-gb	v Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3) 

en-gb	83 Duties and liabilities of partnerships and unincorporated bodies
cy-gb	83 Dyletswyddau a rhwymedigaethau partneriaethau a chyrff anghorfforedig

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

en-gb	Change in persons carrying on landfill business
cy-gb	Personau sy’n rhedeg busnes tirlenwi yn newid

en-gb	85 Death, incapacity and insolvency
cy-gb	85 Marwolaeth, analluedd ac ansolfedd

en-gb	86 Power to make further provision about death, incapacity and insolvency
cy-gb	86 P * er i wneud darpariaeth bellach ynglŷn â marwolaeth, analluedd ac ansolfedd

en-gb	87 Power to make provision about transfers of businesses as going concerns
cy-gb	87 P * er i wneud darpariaeth ynglŷn â throsglwyddo busnesau fel busnesau gweithredol

en-gb	Further provision relating to the tax
cy-gb	Darpariaeth bellach mewn perthynas â’r dreth

en-gb	88 Adjustment of contracts
cy-gb	88 Addasu contractau

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

en-gb	90 Minor and consequential amendments to the Tax Collection and Management (Wales) Act 2016
cy-gb	90 Mân ddiwygiadau a diwygiadau canlyniadol i Ddeddf Casglu a Rheoli Trethi (Cymru) 2016

en-gb	91 Welsh Ministers’ exercise of powers and duties under this Act
cy-gb	91 Arfer pwerau a dyletswyddau Gweinidogion Cymru o dan y Ddeddf hon

en-gb	Landfill Disposals Tax Communities Scheme
cy-gb	Cynllun Cymunedau y Dreth Gwarediadau Tirlenwi

en-gb	92 Landfill Disposals Tax Communities Scheme
cy-gb	92 Cynllun Cymunedau y Dreth Gwarediadau Tirlenwi

en-gb	94 Regulations under this Act:
cy-gb	94 Rheoliadau o dan y Ddeddf hon:

en-gb	95 Regulations changing tax rates
cy-gb	95 Rheoliadau sy’n newid cyfraddau treth

en-gb	Schedule 1 — Qualifying Material:
cy-gb	Atodlen 1 — Deunydd Cymwys:

en-gb	Specified Materials and Conditions
cy-gb	Deunyddiau Penodedig ac Amodau

en-gb	Schedule 2 — Contents of Register
cy-gb	Atodlen 2 — Yr Hyn sydd i’w Gynnwys yn y Gofrestr

en-gb	Schedule 3 — Contents of Landfill Invoice
cy-gb	Atodlen 3 — Yr Hyn sydd i’w Gynnwys ar Anfoneb Dirlenwi

en-gb	Schedule 4 — Minor and Consequential Amendments to the Tax Collection and Management
cy-gb	Atodlen 4 — Mân Ddiwygiadau a Diwygiadau Canlyniadol i Ddeddf Casglu a Rheoli Trethi

en-gb	Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 1 
cy-gb	1 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3) 

en-gb	An Act of the National Assembly for Wales to make provision about the taxation of disposals of
cy-gb	Deddf Cynulliad Cenedlaethol Cymru i wneud darpariaeth ynghylch trethu gwarediadau

en-gb	material as waste by way of landfill; and for connected purposes.
cy-gb	deunydd fel gwastraff drwy dirlenwi; ac at ddibenion cysylltiedig.

en-gb	(1) This Part provides an overview of this Act.
cy-gb	(1) Mae’r Rhan hon yn darparu trosolwg o’r Ddeddf hon.

en-gb	makes provision for a tax (landfill disposals tax) to be charged on taxable disposals,
cy-gb	yn gwneud darpariaeth ar gyfer codi treth (treth gwarediadau tirlenwi) ar warediadau trethadwy,

en-gb	explains what a taxable disposal is, and
cy-gb	yn esbonio beth yw gwarediad trethadwy, ac

en-gb	makes provision about disposals that are exempted from the tax.
cy-gb	yn gwneud darpariaeth ynghylch gwarediadau sydd wedi eu hesemptio rhag y dreth.

en-gb	(3) Part 3 makes provision about how the tax is to be charged on taxable disposals made at authorised landfill sites.
cy-gb	(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.

en-gb	It includes provision about—
cy-gb	Mae’n cynnwys darpariaeth ynghylch—

en-gb	the persons on whom the tax is chargeable,
cy-gb	y personau y mae’r dreth i’w chodi arnynt,

en-gb	how the amount of tax chargeable on a taxable disposal is to be calculated,
cy-gb	sut y mae swm y dreth sydd i’w godi ar warediad trethadwy i’w gyfrifo,

en-gb	taxable disposals for which relief from the tax may be claimed,
cy-gb	gwarediadau trethadwy y caniateir hawlio rhyddhad rhag y dreth ar eu cyfer,

en-gb	registration and accounting requirements, and
cy-gb	gofynion cofrestru a chyfrifyddu, ac

en-gb	Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 2  (e) payment, recovery and repayment of the tax.
cy-gb	2  Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3) (e) talu, adennill ac ad-dalu’r dreth. 

en-gb	(4) Part 4 makes provision about how the tax is to be charged on taxable disposals made at places other than authorised landfill sites.
cy-gb	(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.

en-gb	the persons on whom the tax may be charged,
cy-gb	y personau y caniateir codi’r dreth arnynt,

en-gb	the procedure by which tax is charged on a person,
cy-gb	y weithdrefn a ddefnyddir i godi treth ar berson,

en-gb	payment of the tax, and
cy-gb	talu’r dreth, ac

en-gb	late payment interest on unpaid tax.
cy-gb	llog taliadau hwyr ar dreth nas talwyd.

en-gb	(5) Part 5 makes supplementary provision in connection with the tax.
cy-gb	(5) Mae Rhan 5 yn gwneud darpariaeth atodol mewn cysylltiad â’r dreth.

en-gb	It includes provision—
cy-gb	Mae’n cynnwys—

en-gb	enabling regulations to be made about circumstances in which a person is to be entitled to credit in respect of the tax,
cy-gb	darpariaeth sy’n galluogi rheoliadau i gael eu gwneud ynghylch amgylchiadau pan fo person i gael hawlogaeth i gredyd mewn cysylltiad â’r dreth,

en-gb	about the creation of non-disposal areas within authorised landfill sites,
cy-gb	darpariaeth ynghylch creu mannau nad ydynt at ddibenion gwaredu o fewn safleoedd tirlenwi awdurdodedig,

en-gb	about the inspection of premises and information sharing,
cy-gb	darpariaeth ynghylch archwilio mangreoedd a rhannu gwybodaeth,

en-gb	about penalties,
cy-gb	darpariaeth ynghylch cosbau,

en-gb	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
cy-gb	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

en-gb	about other miscellaneous matters.
cy-gb	darpariaeth ynghylch materion amrywiol eraill.

en-gb	(6) Part 5 also makes provision for a Landfill Disposals Tax Communities Scheme.
cy-gb	(6) Mae Rhan 5 hefyd yn gwneud darpariaeth ar gyfer Cynllun Cymunedau y Dreth Gwarediadau Tirlenwi.

en-gb	(7) Part 6 contains provision that applies generally for the purposes of this Act (including provision about the interpretation of this Act).
cy-gb	(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).

en-gb	A tax, to be known as landfill disposals tax, is to be charged on taxable disposals in accordance with this Act.
cy-gb	Mae treth, o’r enw treth gwarediadau tirlenwi, i’w chodi ar warediadau trethadwy yn unol â’r Ddeddf hon.

en-gb	The Welsh Revenue Authority (“WRA”) is responsible for the collection and management of the tax.
cy-gb	Awdurdod Cyllid Cymru (“ACC”) sy’n gyfrifol am gasglu a rheoli’r dreth.

en-gb	References in this Act to tax (or to the tax) are references to landfill disposals tax.
cy-gb	Mae cyfeiriadau yn y Ddeddf hon at dreth (neu at y dreth) yn gyfeiriadau at dreth gwarediadau tirlenwi.

en-gb	(1) A taxable disposal is made when all of the following conditions are met.
cy-gb	(1) Gwneir gwarediad trethadwy pan fo’r holl amodau a ganlyn wedi eu bodloni.

en-gb	(2) Condition 1 is that there is a disposal of material by way of landfill (see section 4).
cy-gb	(2) Amod 1 yw bod deunydd yn cael ei waredu drwy dirlenwi (gweler adran 4).

en-gb	(3) Condition 2 is that either—
cy-gb	(3) Amod 2 yw naill ai—

en-gb	the land where the disposal is made is, or forms part of, an authorised landfill site (see section 5(1)), or
cy-gb	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

en-gb	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.
cy-gb	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.

en-gb	(4) Condition 3 is that the disposal is a disposal of the material as waste (see sections 6 and 7).
cy-gb	(4) Amod 3 yw bod y gwarediad yn warediad o’r deunydd fel gwastraff (gweler adrannau 6 a 7).

en-gb	(5) Condition 4 is that the disposal is made in Wales.
cy-gb	(5) Amod 4 yw bod y gwarediad yn cael ei wneud yng Nghymru.

en-gb	(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).
cy-gb	(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).

en-gb	(1) There is a disposal of material by way of landfill if material is—
cy-gb	(1) Gwaredir deunydd drwy dirlenwi os caiff deunydd—

en-gb	deposited on the surface of land or on a structure set into the surface, or
cy-gb	ei ddodi ar wyneb y tir neu ar strwythur sydd wedi ei osod yn y tir, neu

en-gb	deposited under the surface of land (for example, in a cavity such as a cavern or mine).
cy-gb	ei ddodi o dan wyneb y tir (er enghraifft, mewn ceudod megis ogof neu gloddfa).

en-gb	(2) Subsection (1) applies whether or not the material is placed in a container before it is deposited.
cy-gb	(2) Mae is-adran (1) yn gymwys pa un a osodir y deunydd mewn cynhwysydd cyn ei ddodi ai peidio.

en-gb	(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).
cy-gb	(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).

en-gb	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.
cy-gb	Mae tir yn safle tirlenwi awdurdodedig os yw trwydded amgylcheddol sy’n awdurdodi gwaredu deunydd drwy dirlenwi mewn grym mewn perthynas â’r tir.

en-gb	An environmental permit is a permit granted under regulations made under section 2 of the Pollution Prevention and Control Act 1999 (c.
cy-gb	Trwydded a roddir o dan reoliadau a wneir o dan adran 2 o Ddeddf Atal a Rheoli Llygredd 1999 (p.

en-gb	24).
cy-gb	24) yw trwydded amgylcheddol.

en-gb	A disposal of material is a disposal of it as waste if the person responsible for the disposal intends to discard the material.
cy-gb	Gwaredir deunydd fel gwastraff os yw’r person sy’n gyfrifol am y gwarediad yn bwriadu bwrw’r deunydd o’r neilltu.

en-gb	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.
cy-gb	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.

en-gb	The following are not to be treated as inconsistent with an intention to discard material—
cy-gb	Nid yw’r canlynol i’w trin fel pe baent yn anghyson â bwriad i fwrw deunydd o’r neilltu—

en-gb	Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 4
cy-gb	4 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)

en-gb	making a temporary use of the material, or a use of the material which is incidental to its disposal by way of landfill;
cy-gb	gwneud defnydd dros dro o’r deunydd, neu ddefnydd ohono sy’n atodol i’w waredu drwy dirlenwi;

en-gb	deriving a benefit from the material or from anything emitted by it (for example, using gas produced by its decomposition in electricity generation).
cy-gb	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).

en-gb	(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).
cy-gb	(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).

en-gb	This section identifies the person responsible for a disposal of material for the purposes of section 6.
cy-gb	Mae’r adran hon yn nodi pwy yw’r person sy’n gyfrifol am warediad at ddibenion adran 6.

en-gb	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.
cy-gb	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.

en-gb	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.
cy-gb	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.

en-gb	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.
cy-gb	Gweithredwr safle tirlenwi awdurdodedig yw deiliad y drwydded amgylcheddol sy’n awdurdodi gwaredu deunydd drwy dirlenwi ar y safle.

en-gb	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.
cy-gb	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.

en-gb	(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).
cy-gb	(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).

en-gb	(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.
cy-gb	(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.

en-gb	(3) The following are specified landfill site activities when carried out at an authorised landfill site—
cy-gb	(3) Mae’r canlynol yn fathau o weithgarwch safle tirlenwi penodedig pan gânt eu cyflawni ar safle tirlenwi awdurdodedig—

en-gb	using material to create or maintain a temporary road giving access to a landfill disposal area;
cy-gb	defnyddio deunydd i greu ffordd dros dro sy’n rhoi mynediad i fan gwarediadau tirlenwi neu i gynnal a chadw ffordd o’r fath;

en-gb	using material to create or maintain a temporary hard standing;
cy-gb	defnyddio deunydd i greu arwyneb solet dros dro neu i gynnal a chadw arwyneb o’r fath;

en-gb	using material to create or maintain a cell bund;
cy-gb	defnyddio deunydd i greu bwnd cell neu i gynnal a chadw bwnd o’r fath;

en-gb	using material (other than naturally occurring material extracted from the site) to create or maintain a temporary screening bund;
cy-gb	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;

en-gb	using material to cover a landfill disposal area during a temporary cessation in landfill disposals;
cy-gb	defnyddio deunydd i orchuddio man gwarediadau tirlenwi yn ystod cyfnod pan fo gwarediadau tirlenwi yn peidio dros dro;

en-gb	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;
cy-gb	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;

en-gb	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);
cy-gb	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);

en-gb	storing ashes (for example, fly ash and bottom ash);
cy-gb	storio lludw (er enghraifft, lludw sy’n codi a lludw gwaelod);

en-gb	using material in restoration work.
cy-gb	defnyddio deunydd mewn gwaith adfer.

en-gb	“cell bund” ( “bwnd cell” ) means a structure within a landfill disposal area which separates quantities of material deposited in that area;
cy-gb	ystyr “arwyneb solet” (“ hard standing ”) yw sylfaen y cyflawnir gweithgarwch safle tirlenwi arni;

en-gb	“hard standing” ( “arwyneb solet” ) means a base on which a landfill site activity is carried out;
cy-gb	ystyr “bwnd cell” (“ cell bund ”) yw strwythur mewn man gwarediadau tirlenwi sy’n gwahanu symiau o ddeunydd a ddodir yn y man hwnnw;

en-gb	“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;
cy-gb	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.

en-gb	“screening bund” ( “bwnd sgrinio” ) means a structure, whether above or below ground, for protecting or concealing a landfill site activity or reducing noise.
cy-gb	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;

en-gb	provide that a landfill site activity is to be a specified landfill site activity,
cy-gb	darparu bod gweithgarwch safle tirlenwi i fod yn weithgarwch safle tirlenwi penodedig,

en-gb	modify the description of a specified landfill site activity, or
cy-gb	addasu’r disgrifiad o weithgarwch safle tirlenwi penodedig, neu

en-gb	provide that an activity is to cease to be a specified landfill site activity.
cy-gb	darparu bod gweithgarwch i beidio â bod yn weithgarwch safle tirlenwi penodedig.

en-gb	(6) The regulations may amend this section or any other enactment relating to the tax.
cy-gb	(6) Caiff y rheoliadau ddiwygio’r adran hon neu unrhyw ddeddfiad arall sy’n ymwneud â’r dreth.

en-gb	This Chapter provides exemption from tax for certain disposals of material which would otherwise be treated as taxable disposals.
cy-gb	Mae’r Bennod hon yn darparu esemptiad rhag treth ar gyfer gwarediadau deunydd penodol a fyddai fel arall i’w trin fel gwarediadau trethadwy.

en-gb	A disposal of material that is exempt from tax is not a taxable disposal.
cy-gb	Nid yw gwarediad deunydd sy’n esempt rhag treth yn warediad trethadwy.

en-gb	In this Chapter, references to a disposal of material include the carrying out of a specified landfill site activity in relation to material.
cy-gb	Yn y Bennod hon, mae cyfeiriadau at warediad deunydd yn cynnwys cyflawni gweithgarwch safle tirlenwi penodedig mewn perthynas â deunydd.

en-gb	A disposal of material is exempt from tax to the extent that—
cy-gb	Mae gwarediad deunydd yn esempt rhag treth i’r graddau—

en-gb	(a) it is a disposal of material which has already been included in a taxable disposal—
cy-gb	(a) y mae’n warediad deunydd sydd eisoes wedi ei gynnwys mewn gwarediad trethadwy—

en-gb	(i) which was made at an authorised landfill site, and
cy-gb	(i) a wnaed ar safle tirlenwi awdurdodedig, a

en-gb	Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 6 
cy-gb	6 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)

en-gb	(ii) in respect of which tax was chargeable, and
cy-gb	(ii) yr oedd treth i’w chodi mewn cysylltiad ag ef, a

en-gb	(b) it is made at the same authorised landfill site as that taxable disposal.
cy-gb	(b) y’i gwneir ar yr un safle tirlenwi awdurdodedig â’r gwarediad trethadwy hwnnw.

en-gb	(1) A disposal of material is exempt from tax if—
cy-gb	(1) Mae gwarediad deunydd yn esempt rhag treth—

en-gb	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
cy-gb	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

en-gb	it is made at an authorised landfill site which meets the condition in subsection (2).
cy-gb	os y’i gwneir ar safle tirlenwi awdurdodedig sy’n bodloni’r amod yn is-adran (2).

en-gb	(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).
cy-gb	(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.

en-gb	(3) The relevant period is the period which—
cy-gb	(3) Y cyfnod perthnasol yw’r cyfnod—

en-gb	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
cy-gb	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

en-gb	ends immediately before the disposal mentioned in subsection (1).
cy-gb	sy’n dod i ben yn union cyn y gwarediad a grybwyllir yn is-adran (1).

en-gb	create an additional exemption from tax,
cy-gb	creu esemptiad ychwanegol rhag treth,

en-gb	modify an existing exemption, or
cy-gb	addasu esemptiad presennol, neu

en-gb	remove an exemption.
cy-gb	dileu esemptiad.

en-gb	(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).
cy-gb	(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).

en-gb	(3) The regulations may amend any enactment relating to the tax.
cy-gb	(3) Caiff y rheoliadau ddiwygio unrhyw ddeddfiad sy’n ymwneud â’r dreth.

en-gb	PERSONS CHARGEABLE TO TAX
cy-gb	PERSONAU Y MAE’R DRETH I’W CHODI ARNYNT 13

en-gb	13 Persons chargeable to tax
cy-gb	Personau y mae’r dreth i’w chodi arnynt 

en-gb	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).
cy-gb	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).

en-gb	(1) This section applies to a taxable disposal of material made at an authorised landfill site.
cy-gb	(1) Mae’r adran hon yn gymwys i warediad trethadwy deunydd a wneir ar safle tirlenwi awdurdodedig.

en-gb	(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.
cy-gb	(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.

en-gb	(3) The standard rate is the rate per tonne prescribed for the purposes of subsection (2) in regulations.
cy-gb	(3) Y gyfradd safonol yw’r gyfradd y dunnell a ragnodir at ddibenion is-adran (2) mewn rheoliadau.

en-gb	(4) Subsection (2) does not apply to the disposal if the material disposed of—
cy-gb	(4) Nid yw is-adran (2) yn gymwys i’r gwarediad os yw’r deunydd a waredir—

en-gb	consists entirely of one or more qualifying materials (see section 15), or
cy-gb	yn gyfan gwbl ar ffurf un neu ragor o ddeunyddiau cymwys (gweler adran 15), neu

en-gb	is a qualifying mixture of materials (see section 16).
cy-gb	yn gymysgedd cymwys o ddeunyddiau (gweler adran 16).

en-gb	(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.
cy-gb	(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.

en-gb	(6) The lower rate is the rate per tonne prescribed for the purposes of subsection (5) in regulations.
cy-gb	(6) Y gyfradd is yw’r gyfradd y dunnell a ragnodir at ddibenion is-adran (5) mewn rheoliadau.

en-gb	(7) Regulations under subsection (3) or (6) may prescribe different rates for different descriptions of material.
cy-gb	(7) Caiff rheoliadau o dan is-adran (3) neu (6) ragnodi cyfraddau gwahanol ar gyfer disgrifiadau gwahanol o ddeunydd.

en-gb	(8) See section 18 for provision about how the taxable weight of the material in a taxable disposal is to be calculated.
cy-gb	(8) Gweler adran 18 am ddarpariaeth ynghylch sut y mae pwysau trethadwy’r deunydd mewn gwarediad trethadwy i’w gyfrifo.

en-gb	(1) Qualifying material is material in respect of which the following requirements are met.
cy-gb	(1) Deunydd cymwys yw deunydd y mae’r gofynion a ganlyn wedi eu bodloni mewn perthynas ag ef.

en-gb	Requirement 1
cy-gb	Gofyniad 1

en-gb	The material is specified in the Table in Schedule 1.
cy-gb	Mae’r deunydd wedi ei bennu yn y Tabl yn Atodlen 1.

en-gb	Each condition in the Table in Schedule 1 that applies in respect of the material is met (if any).
cy-gb	Mae pob amod yn y Tabl yn Atodlen 1 sy’n gymwys mewn perthynas â’r deunydd (os oes rhai) wedi ei fodloni.

en-gb	There is—
cy-gb	Ceir—

en-gb	(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.
cy-gb	(a) os yw disgrifiad ysgrifenedig o’r deunydd yn ofynnol yn rhinwedd adran 34(1)(c)(ii) o Ddeddf Diogelu’r Amgylchedd 1990 (p.

en-gb	43), a written description of the kind required, or
cy-gb	43), ddisgrifiad ysgrifenedig o’r math sy’n ofynnol, neu

en-gb	(b) if no written description of the material is required by virtue of that section, other evidence,
cy-gb	(b) os nad yw disgrifiad ysgrifenedig o’r deunydd yn ofynnol yn rhinwedd yr adran honno, dystiolaeth arall,

en-gb	from which it can be determined that requirements 1 and 2 are met.
cy-gb	y gellir penderfynu ar ei sail bod gofyniad 1 a 2 wedi eu bodloni.

en-gb	(2) Regulations may amend Schedule 1.
cy-gb	(2) Caiff rheoliadau ddiwygio Atodlen 1.

en-gb	(1) A qualifying mixture of materials is a mixture in respect of which the following requirements are met.
cy-gb	(1) Cymysgedd cymwys o ddeunyddiau yw cymysgedd y mae’r gofynion a ganlyn wedi eu bodloni mewn perthynas ag ef.

en-gb	The mixture consists of—
cy-gb	Mae’r cymysgedd ar ffurf—

en-gb	one or more qualifying materials, and
cy-gb	un deunydd cymwys neu ragor, a

en-gb	a small amount of one or more non-qualifying materials that is incidental to the qualifying materials.
cy-gb	swm bychan o un deunydd anghymwys neu ragor sy’n atodol i’r deunyddiau cymwys.

en-gb	if a written description of the mixture is required by virtue of section 34(1)(c)(ii) of the Environmental Protection Act 1990 (c.
cy-gb	os yw disgrifiad ysgrifenedig o’r cymysgedd yn ofynnol yn rhinwedd adran 34(1)(c)(ii) o Ddeddf Diogelu’r Amgylchedd 1990 (p.

en-gb	if no written description of the mixture is required by virtue of that section, other evidence,
cy-gb	os nad yw disgrifiad ysgrifenedig o’r cymysgedd yn ofynnol yn rhinwedd yr adran honno, dystiolaeth arall,

en-gb	from which it can be determined that requirement 1 is met.
cy-gb	y gellir penderfynu ar ei sail bod gofyniad 1 wedi ei fodloni.

en-gb	The non-qualifying materials have not been mixed with the qualifying materials deliberately for the purposes of—
cy-gb	Nid yw’r deunyddiau anghymwys wedi eu cymysgu’n fwriadol â’r deunyddiau cymwys at ddibenion—

en-gb	disposal, or
cy-gb	gwaredu, neu

en-gb	matters preparatory to disposal.
cy-gb	materion sy’n ymwneud â pharatoi i waredu.

en-gb	The non-qualifying materials do not include any material prescribed as material that must not be included in a qualifying mixture of materials.
cy-gb	Nid yw’r deunyddiau anghymwys yn cynnwys unrhyw ddeunydd a ragnodir fel deunydd na chaniateir ei gynnwys mewn cymysgedd cymwys o ddeunyddiau.

en-gb	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.
cy-gb	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.

en-gb	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.
cy-gb	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.

en-gb	Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 9
cy-gb	9  Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3) 

en-gb	Requirement 7
cy-gb	Gofyniad 7 

en-gb	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.
cy-gb	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.

en-gb	(2) For the purposes of requirement 1—
cy-gb	(2) At ddibenion gofyniad 1—

en-gb	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;
cy-gb	rhaid ystyried pwysau a chyfaint y deunyddiau anghymwys wrth benderfynu a yw swm y deunyddiau hynny i’w drin fel swm bychan ai peidio;

en-gb	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.
cy-gb	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.

en-gb	(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).
cy-gb	(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).

en-gb	(4) Regulations may amend this section to—
cy-gb	(4) Caiff rheoliadau ddiwygio’r adran hon er mwyn—

en-gb	add a further requirement to subsection (1),
cy-gb	ychwanegu gofyniad pellach at is-adran (1),

en-gb	modify an existing requirement,
cy-gb	addasu gofyniad presennol,

en-gb	remove a requirement, or
cy-gb	dileu gofyniad, neu

en-gb	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.
cy-gb	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.

en-gb	“arrangement” ( “trefniant” ) has the meaning given in section 81B(3) of TCMA;
cy-gb	mae i “trefniant” (“ arrangement ”) yr ystyr a roddir yn adran 81B(3) o DCRhT.