en-gb	Welsh Tax Acts etc. (Power to Modify) Act 2022 (asc 2) i 
cy-gb	i Deddf Deddfau Trethi Cymru etc. (Pŵer i Addasu) 2022 (dsc 2) 

en-gb	Welsh Tax Acts etc. (Power to Modify) Act 2022
cy-gb	Deddf Deddfau Trethi Cymru etc. (Pŵer i Addasu) 2022

en-gb	2022 asc 2
cy-gb	2022 dsc 2

en-gb	CONTENTS
cy-gb	CYNNWYS

en-gb	1 Power to modify the Welsh Tax Acts etc.
cy-gb	1 Pŵer i addasu Deddfau Trethi Cymru etc.

en-gb	2 Regulations under section 1: supplementary
cy-gb	2 Rheoliadau o dan adran 1: atodol

en-gb	3 Policy statement: regulations under section 1 that have retrospective effect 4 Procedure for regulations under section 1
cy-gb	3 Datganiad polisi: rheoliadau o dan adran 1 sy’n cael effaith ôl-weithredol 4 Gweithdrefn ar gyfer rheoliadau o dan adran 1

en-gb	5 Regulations ceasing to have effect: supplementary 6 Review of operation and effect of this Act
cy-gb	5 Rheoliadau’n peidio â chael effaith: atodol

en-gb	7 Expiry of the power under section 1 8 Interpretation
cy-gb	6 Adolygu gweithrediad ac effaith y Ddeddf hon 7 Y pŵer o dan adran 1 yn dod i ben

en-gb	9 Coming into force 10 Short title
cy-gb	8 Dehongli 9 Dod i rym 10 Enw byr

en-gb	Welsh Tax Acts etc. (Power to Modify) Act 2022 (asc 2) 1 
cy-gb	1 Deddf Deddfau Trethi Cymru etc. (Pŵer i Addasu) 2022 (dsc 2) 

en-gb	An Act of Senedd Cymru to confer on the Welsh Ministers a power to modify the Welsh Tax Acts and regulations made under those Acts for specified purposes; and to make provision for connected purposes.
cy-gb	Deddf gan Senedd Cymru i roi pŵer i Weinidogion Cymru i addasu Deddfau Trethi Cymru a rheoliadau a wneir o dan y Deddfau hynny at ddibenion penodedig; ac i wneud darpariaeth at ddibenion cysylltiedig.

en-gb	[8 September 2022]
cy-gb	[8 Medi 2022]

en-gb	Having been passed by Senedd Cymru and having received the assent of Her Majesty, it is enacted as follows:
cy-gb	Gan ei fod wedi ei basio gan Senedd Cymru ac wedi derbyn cydsyniad Ei Mawrhydi, deddfir fel a ganlyn:

en-gb	1 Power to modify the Welsh Tax Acts etc.
cy-gb	1 Pŵer i addasu Deddfau Trethi Cymru etc.

en-gb	(1)   The  Welsh  Ministers  may,  by  regulations,  modify  any  of  the  Welsh  Tax  Acts  and regulations made under any of those Acts if they consider that the modifications are necessary or appropriate for or in connection with any of the following purposes—
cy-gb	(1)   Caiff Gweinidogion Cymru, drwy reoliadau, addasu unrhyw un neu ragor o Ddeddfau Trethi Cymru a rheoliadau a wneir o dan unrhyw un neu ragor o’r Deddfau hynny os ydynt yn ystyried bod yr addasiadau’n angenrheidiol neu’n briodol at unrhyw un neu ragor o’r dibenion a ganlyn neu mewn cysylltiad ag unrhyw un neu ragor ohonynt—

en-gb	(a)   ensuring that landfill disposals tax or land transaction tax is not imposed where to do so would be incompatible with any international obligations;
cy-gb	(a)   sicrhau na osodir treth gwarediadau tirlenwi neu dreth trafodiadau tir pan fyddai gwneud hynny yn anghydnaws ag unrhyw rwymedigaethau rhyngwladol;

en-gb	(b)   protecting  against  tax  avoidance  in  relation  to  landfill  disposals  tax  or  land transaction tax;
cy-gb	(b)   amddiffyn rhag osgoi trethi mewn perthynas â threth gwarediadau tirlenwi neu dreth trafodiadau tir;

en-gb	(c)   responding to a change to a predecessor tax that affects, or may affect, the amounts paid into the Welsh Consolidated Fund under section 118(1) of the Government of Wales Act 2006 (c. 32);
cy-gb	(c)   ymateb i newid i dreth ragflaenol sy’n effeithio, neu a allai effeithio, ar y symiau a delir i mewn i Gronfa Gyfunol Cymru o dan adran 118(1) o Ddeddf Llywodraeth Cymru 2006 (p.

en-gb	(d)   responding to a decision of a court or tribunal that affects, or may affect, the operation of any of the Welsh Tax Acts or regulations made under any of those Acts.
cy-gb	(d)   ymateb i benderfyniad llys neu dribiwnlys sy’n effeithio, neu a allai effeithio, ar weithrediad unrhyw un neu ragor o Ddeddfau Trethi Cymru neu reoliadau a wneir o dan unrhyw un neu ragor o’r Deddfau hynny.

en-gb	(2)   But see section 2(4), (5) and (6) (restrictions on the power).
cy-gb	(2)   Ond gweler adran 2(4), (5) a (6) (cyfyngiadau ar y pŵer).

en-gb	(3)   In this Act, “Welsh Tax Acts” means—
cy-gb	(3)   Yn y Ddeddf hon, ystyr “Deddfau Trethi Cymru” yw—

en-gb	(a)   the Tax Collection and Management (Wales) Act 2016 (anaw 6);
cy-gb	(a)   Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6);

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

en-gb	(c)   the Landfill Disposals Tax (Wales) Act 2017 (anaw 3).
cy-gb	(c)   Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3).

en-gb	Welsh Tax Acts etc. (Power to Modify) Act 2022 (asc 2) 2
cy-gb	2 Deddf Deddfau Trethi Cymru etc. (Pŵer i Addasu) 2022 (dsc 2)

en-gb	(4)   In this section—
cy-gb	(4)   Yn yr adran hon—

en-gb	“international obligations” (“rhwymedigaethau rhyngwladol”) means any international obligations of the United Kingdom other than obligations to observe and implement the Convention rights (within the meaning of the Human Rights Act 1998 (c. 42));
cy-gb	ystyr  “rhwymedigaethau  rhyngwladol”  (“international  obligations”)  yw  unrhyw rwymedigaethau rhyngwladol sydd gan y Deyrnas Unedig heblaw rhwymedigaethau i gadw at hawliau’r Confensiwn (o fewn yr ystyr a roddir i “the Convention rights” yn Neddf Hawliau Dynol 1998 (p. 42)) a’u gweithredu;

en-gb	“predecessor tax” (“treth ragflaenol”) means— (a)   stamp duty land tax;
cy-gb	ystyr “treth ragflaenol” (“predecessor tax”) yw— (a)   treth dir y dreth stamp;

en-gb	(b)   landfill tax.
cy-gb	(b)   y dreth dirlenwi.

en-gb	2 Regulations under section 1: supplementary
cy-gb	2 Rheoliadau o dan adran 1: atodol

en-gb	(1)   Regulations under section 1 may (among other things)— (a)   impose landfill disposals tax or land transaction tax; (b)   impose or extend a liability to a penalty.
cy-gb	(1)   Caiff rheoliadau o dan adran 1 (ymhlith pethau eraill)— (a)   gosod treth gwarediadau tirlenwi neu dreth trafodiadau tir; (b)   gosod neu estyn atebolrwydd i gosb.

en-gb	(2)   Regulations under section 1 may also (among other things) make provision that has retrospective effect, as long as—
cy-gb	(2)   Caiff rheoliadau o dan adran 1 hefyd (ymhlith pethau eraill) wneud darpariaeth sy’n cael effaith ôl-weithredol, cyn belled ag—

en-gb	(a)   the provision does not retrospectively impose or extend a liability to a penalty;
cy-gb	(a)   nad yw’r ddarpariaeth yn gosod neu’n estyn atebolrwydd i gosb yn ôl-weithredol;

en-gb	(b)   where the provision retrospectively creates any liability to land transaction tax or landfill disposals tax, or to an increased amount of either of those taxes—
cy-gb	(b)   panfo’r ddarpariaeth yncreu unrhyw atebolrwydd i dreth trafodiadau tir neu dreth gwarediadau tirlenwi, neu i swm uwch o’r naill neu’r llall o’r trethi hynny, yn ôl-weithredol—

en-gb	(i)   the Welsh Ministers have made an oral statement to Senedd Cymru, or have laid a written statement before it, indicating their intention to make such provision, and
cy-gb	(i)   y bo Gweinidogion Cymru wedi gwneud datganiad llafar i Senedd Cymru, neu wedi gosod datganiad ysgrifenedig ger ei bron, yn nodi eu bwriad i wneud darpariaeth o’r fath, a

en-gb	(ii)   the provision  does not have effect in  relation  to any period before the statement was made or laid;
cy-gb	(ii)   nad yw’r ddarpariaeth yn cael effaith mewn perthynas ag unrhyw gyfnod cyn i’r datganiad gael ei wneud neu ei osod;

en-gb	(c)   where the provision retrospectively withdraws anentitlement to a taxcredit (within the meaning of section 96 of the Landfill Disposals Tax (Wales) Act 2017 (anaw 3)), or reduces such an entitlement—
cy-gb	(c)   pan fo’r ddarpariaeth yn tynnu yn ôl hawlogaeth i gredyd treth (o fewn ystyr adran 96 o Ddeddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)), neu’n lleihau hawlogaeth o’r fath, yn ôl-weithredol—

en-gb	(ii)   the provision  does not have effect in  relation  to any period before the statement was made or laid.
cy-gb	(ii)   nad yw’r ddarpariaeth yn cael effaith mewn perthynas ag unrhyw gyfnod cyn i’r datganiad gael ei wneud neu ei osod.

en-gb	(3)   Regulations under section 1 may also (among other things)— (a)   make different provision for different purposes;
cy-gb	(3)   Caiff rheoliadau o dan adran 1 hefyd (ymhlith pethau eraill)— (a)   gwneud darpariaeth wahanol at ddibenion gwahanol;

en-gb	(b)   make incidental, supplementary, consequential, transitional, transitory or saving provision.
cy-gb	(b)   gwneud darpariaeth gysylltiedig, atodol, ganlyniadol, drosiannol neu ddarfodol neu ddarpariaeth arbed.

en-gb	(4)   Regulations under section 1 may not modify—
cy-gb	(4)   Ni chaiff rheoliadau o dan adran 1 addasu—

en-gb	(a)   Part  2  of  the  Tax  Collection  and  Management  (Wales)  Act  2016  (anaw  6)  or regulations made under that Part (provisions about the Welsh Revenue Authority);
cy-gb	(a)   Rhan 2 o Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) neu reoliadau a wneir o dan y Rhan honno (darpariaethau ynghylch Awdurdod Cyllid Cymru);

en-gb	Welsh Tax Acts etc. (Power to Modify) Act 2022 (asc 2) 3
cy-gb	3 Deddf Deddfau Trethi Cymru etc. (Pŵer i Addasu) 2022 (dsc 2)

en-gb	(b)   regulations made under any of the following provisions of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1) (regulations specifying tax bands and tax rates for land transaction tax)—
cy-gb	(b)   rheoliadau a wneir o dan unrhyw unneu ragor o’rdarpariaethau a ganlyn o Ddeddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (dccc 1) (rheoliadau sy’n pennu bandiau treth a chyfraddau treth ar gyfer treth trafodiadau tir)—

en-gb	(i)   section 24(1);
cy-gb	(i)   adran 24(1);

en-gb	(ii)   paragraph 27(4) of Schedule 6; (iii)   paragraph 28(1) of that Schedule;
cy-gb	(ii)   paragraff 27(4) o Atodlen 6; (iii)   paragraff 28(1) o’r Atodlen honno;

en-gb	(c)   regulations made under any of the following provisions of the Landfill Disposals Tax (Wales) Act 2017 (anaw 3) (regulations specifying tax rates for landfill disposals tax)—
cy-gb	(c)   rheoliadau a wneir o dan unrhyw unneu ragor o’rdarpariaethau a ganlyn o Ddeddf Treth  Gwarediadau  Tirlenwi  (Cymru)  2017  (dccc  3)  (rheoliadau  sy’n  pennu cyfraddau treth ar gyfer treth gwarediadau tirlenwi)—

en-gb	(i)   section 14(3); (ii)   section 14(6); (iii)   section 46(4).
cy-gb	(i)   adran 14(3); (ii)   adran 14(6); (iii)   adran 46(4).

en-gb	(5)   Regulations under section 1 may not make any provision relating to the investigation of criminal offences.
cy-gb	(5)   Ni  chaiff  rheoliadau  o dan  adran  1  wneud unrhyw  ddarpariaeth  sy’n ymwneud ag ymchwilio i droseddau.

en-gb	(6)   Regulations under section 1 may not alter any procedure of Senedd Cymru relating to the making of a statutory instrument under any provision of those Acts.
cy-gb	(6)   Ni chaiff rheoliadau o dan adran 1 newid unrhyw weithdrefn gan Senedd Cymru sy’n ymwneud â gwneud offeryn statudol o dan unrhyw ddarpariaeth yn y Deddfau hynny.

en-gb	(7)   The power conferred by section 1 does not affect, and is not affected by, any other power of the Welsh Ministers under the Welsh Tax Acts.
cy-gb	(7)   Nid  yw’r  pŵer  a  roddir  gan  adran  1  yn  effeithio  ar  unrhyw  bŵer  arall  sydd  gan Weinidogion Cymru o dan Ddeddfau Trethi Cymru, ac nid yw unrhyw bŵer arall sydd ganddynt o dan Ddeddfau Trethi Cymru yn effeithio ar y pŵer a roddir gan yr adran honno.

en-gb	3 Policy statement: regulations under section 1 that have retrospective effect
cy-gb	3 Datganiad polisi: rheoliadau o dan adran 1 sy’n cael effaith ôl-weithredol

en-gb	(1)   The Welsh Ministers must publish a statement of their policy with respect to the exercise of the power under section 1 to make regulations that have retrospective effect.
cy-gb	(1)   Rhaid i Weinidogion Cymru gyhoeddi datganiad o’u polisi mewn cysylltiad ag arfer y pŵer o dan adran 1 i wneud rheoliadau sy’n cael effaith ôl-weithredol.

en-gb	(2)   The Welsh Ministers must publish the statement before the end of the period of three months beginning with the date on which this Act receives Royal Assent.
cy-gb	(2)   Rhaid i Weinidogion Cymru gyhoeddi’r datganiad cyn diwedd y cyfnod o dri mis sy’n dechrau â’r dyddiad y caiff y Ddeddf hon y Cydsyniad Brenhinol.

en-gb	(3)   The Welsh Ministers may revise the statement, and if they do so, they must publish the revised statement.
cy-gb	(3)   Caiff Gweinidogion Cymru ddiwygio’r datganiad, ac os gwnânt hynny, rhaid iddynt gyhoeddi’r datganiad diwygiedig.

en-gb	4 Procedure for regulations under section 1
cy-gb	4 Gweithdrefn ar gyfer rheoliadau o dan adran 1

en-gb	(1)   The power to make regulations under section 1 is exercisable by statutory instrument.
cy-gb	(1)   Mae’r pŵer i wneud rheoliadau o dan adran 1 yn arferadwy drwy offeryn statudol.

en-gb	(2)   A statutory instrument containing regulations under section 1 may not be made unless—
cy-gb	(2)   Ni chaniateir gwneud offeryn statudol sy’n cynnwys rheoliadau o dan adran 1 oni bai—

en-gb	(a)   a draft of the instrument has been laid before, and approved by a resolution of Senedd Cymru, or
cy-gb	(a)   bod drafft o’r offeryn wedi ei osod gerbron Senedd Cymru ac wedi ei gymeradwyo ganddi drwy benderfyniad, neu

en-gb	(b)   the Welsh Ministers are of the opinion that, by reason of urgency, it is necessary to make the regulations without a draft of the instrument being so laid and approved.
cy-gb	(b)   bod  Gweinidogion  Cymru  o’r  farn,  oherwydd  brys,  ei  bod  yn  angenrheidiol gwneud y rheoliadau heb fod drafft o’r offeryn wedi ei osod a’i gymeradwyo yn y modd hwnnw.

en-gb	(3)   Subsections (4) to (8) apply to an instrument that is made without a draft of the instrument being laid before, and approved by a resolution of, Senedd Cymru.
cy-gb	(3)   Mae is-adrannau (4) i (8) yn gymwys i offeryn a wneir heb fod drafft o’r offeryn wedi ei osod gerbron Senedd Cymru ac wedi ei gymeradwyo ganddi drwy benderfyniad.

en-gb	(4)   The instrument must be laid before Senedd Cymru.
cy-gb	(4)   Rhaid gosod yr offeryn gerbron Senedd Cymru.

en-gb	(5)   If the instrument is not approved by resolution of Senedd Cymru during the period of 60 days beginning with the day on which the instrument is made, the regulations contained in the instrument cease to have effect at the end of that period.
cy-gb	(5)   Os na chymeradwyir yr offeryn drwy benderfyniad gan Senedd Cymru yn ystod y cyfnod o 60 niwrnod sy’n dechrau â’r diwrnod y gwneir yr offeryn, mae’r rheoliadau sydd wedi eu cynnwys yn yr offeryn yn peidio â chael effaith ar ddiwedd y cyfnod hwnnw.

en-gb	(6)   But if—
cy-gb	(6)   Ond—

en-gb	(a)   Senedd Cymru votes on a motion for a resolution to approve the instrument before the last day of that period, and
cy-gb	(a)   os   yw   Senedd   Cymru   yn   pleidleisio   ar   gynnig   ar   gyfer   penderfyniad   i gymeradwyo’r offeryn cyn diwrnod olaf y cyfnod hwnnw, a

en-gb	(b)   the motion is not passed,
cy-gb	(b)   os na chaiff y cynnig ei basio,

en-gb	the regulations contained in the instrument cease to have effect at the end of the day on which the vote takes place.
cy-gb	mae’r rheoliadau sydd wedi eu cynnwys yn yr offeryn yn peidio â chael effaith ar ddiwedd y diwrnod y cynhelir y bleidlais.

en-gb	(7)   No motion may be moved in Senedd Cymru for a resolution to approve the instrument during the period of 28 days beginning with the day on which the instrument is made.
cy-gb	(7)   Ni chaniateir gwneud cynnig yn Senedd Cymru ar gyfer penderfyniad i gymeradwyo’r offeryn yn ystod y cyfnod o 28 o ddiwrnodau sy’n dechrau â’r diwrnod y gwneir yr offeryn.

en-gb	(8)   In calculating the periods mentioned in subsections (5), (6) and (7), no account is to be taken of any time during which Senedd Cymru is—
cy-gb	(8)   Wrth gyfrifo’r cyfnodau a grybwyllir yn is-adrannau (5), (6) a (7), rhaid diystyru unrhyw adeg pan fo Senedd Cymru—

en-gb	(a)   dissolved, or
cy-gb	(a)   wedi ei diddymu, neu

en-gb	(b)   in recess for more than 4 days.
cy-gb	(b)   ar doriad am fwy na 4 diwrnod.

en-gb	5 Regulations ceasing to have effect: supplementary
cy-gb	5 Rheoliadau’n peidio â chael effaith: atodol

en-gb	(1)   This section applies where regulations cease to have effect as a result of section 4(5) or (6).
cy-gb	(1)   Mae’r adran hon yn gymwys pan fo rheoliadau’n peidio â chael effaith o ganlyniad i adran 4(5) neu (6).

en-gb	(2)   Any liability to land transaction tax or landfill disposals tax, or to an increased amount of either of those taxes, that would not have arisen but for the regulations is to be treated as never having arisen.
cy-gb	(2)   Mae unrhyw atebolrwydd i dreth trafodiadau tir neu dreth gwarediadau tirlenwi, neu i swm uwch o’r naill neu’r llall o’r trethi hynny, na fyddai wedi codi oni bai am y rheoliadau i’w drin fel pe na bai erioed wedi codi.

en-gb	(3)   Any withdrawal of an entitlement to a tax credit (within the meaning of section 96 of the Landfill Disposals Tax (Wales) Act 2017 (anaw 3)), or reduction in such an entitlement, that would not have occurred but for the regulations is to be treated as never having occurred.
cy-gb	(3)   Mae unrhyw dynnu yn ôl hawlogaeth i gredyd treth (o fewn ystyr adran 96 o Ddeddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)), neu leihau hawlogaeth o’r fath, na fyddai wedi digwydd oni bai am y rheoliadau i’w drin fel pe na bai erioed wedi digwydd.

en-gb	(4)   Any liability to a penalty under any of the Welsh Tax Acts or regulations made under any of those Acts, or to an increased amount of such a penalty—
cy-gb	(4)   Mae unrhyw atebolrwydd i gosb o dan unrhyw un neu ragor o Ddeddfau Trethi Cymru neu reoliadau a wneir o dan unrhyw un neu ragor o’r Deddfau hynny, neu i swm uwch o gosb o’r fath—

en-gb	(a)   that arose before the regulations ceased to have effect, but (b)   that would not have arisen but for the regulations,
cy-gb	(a)   a gododd cyn i’r rheoliadau beidio â chael effaith, ond (b)   na fyddai wedi codi oni bai am y rheoliadau,

en-gb	is to be treated as never having arisen.
cy-gb	i’w drin fel pe na bai erioed wedi codi.

en-gb	(5)   The validity of anything previously done under or in reliance on the regulations is not affected by the fact that the regulations have ceased to have effect.
cy-gb	(5)   Nid yw’r ffaith bod y rheoliadau wedi peidio â chael effaith yn effeithio ar ddilysrwydd unrhyw beth a wnaed yn flaenorol o dan y rheoliadau neu drwy ddibynnu arnynt.

en-gb	6  Review of operation and effect of this Act (1)   The Welsh Ministers must—
cy-gb	6  Adolygu gweithrediad ac effaith y Ddeddf hon (1)   Rhaid i Weinidogion Cymru—

en-gb	(a)   review the operation and effect of this Act, and
cy-gb	(a)   adolygu gweithrediad ac effaith y Ddeddf hon, a

en-gb	(b)   publish the conclusions of the review before the end of the period of 4 years beginning with the day on which this Act comes into force.
cy-gb	(b)   cyhoeddi casgliadau’r adolygiad cyn diwedd y cyfnod o 4 blynedd sy’n dechrau â’r diwrnod y daw’r Ddeddf hon i rym.

en-gb	Welsh Tax Acts etc. (Power to Modify) Act 2022 (asc 2) 5
cy-gb	5 Deddf Deddfau Trethi Cymru etc.

en-gb	(2)   A  review  under  this  section  must  include  an  assessment  by  the  Welsh  Ministers  of alternative  legislative  mechanisms  for  making  changes  to  the  Welsh  Tax  Acts  and regulations made under any of those Acts.
cy-gb	(Pŵer i Addasu) 2022 (dsc 2)

en-gb	(3)   In undertaking a review under this section, the Welsh Ministers must consult Senedd Cymru and such other persons as they consider appropriate.
cy-gb	(2)   Rhaid i adolygiad o dan yr adran hon gynnwys asesiad gan Weinidogion Cymru  o fecanweithiau deddfwriaethol amgen ar gyfer gwneud newidiadau i Ddeddfau Trethi Cymru a rheoliadau a wneir o dan unrhyw un neu ragor o’r Deddfau hynny.

en-gb	7 Expiry of the power under section 1
cy-gb	(3)   Wrth gynnal adolygiad o dan yr adran hon, rhaid i Weinidogion Cymru ymgynghori â Senedd Cymru ac unrhyw bersonau eraill y maent yn ystyried eu bod yn briodol.

en-gb	(1)   The power under section 1 expires at the end of the period of 5 years beginning with the day on which this Act comes into force, except so far as provided otherwise under this section.
cy-gb	7 Y pŵer o dan adran 1 yn dod i ben

en-gb	(2)   The Welsh Ministers may, by regulations, provide that the power under section 1— (a)   is not to expire at the end of the period mentioned in subsection (1), but
cy-gb	(2)   Caiff Gweinidogion Cymru, drwy reoliadau, ddarparu— (a)   nad yw’r pŵer o dan adran 1 i ddod i ben ar ddiwedd y cyfnod a grybwyllir yn is-adran (1), ond

en-gb	(b)   is to continue in force for a further period, ending no later than 30 April 2031, specified in the regulations.
cy-gb	(b)   bod y pŵer o dan adran 1 i barhau mewn grym am gyfnod pellach, sy’n dod i ben heb fod yn hwyrach na 30 Ebrill 2031, a bennir yn y rheoliadau.

en-gb	(3)   The power to make regulations under subsection (2)— (a)   is exercisable once only, and
cy-gb	(3)   Mae’r pŵer i wneud rheoliadau o dan is-adran (2)— (a)   yn arferadwy unwaith yn unig, a

en-gb	(b)   is exercisable by statutory instrument.
cy-gb	(b)   yn arferadwy drwy offeryn statudol.

en-gb	(4)   A statutory instrument containing regulations under subsection (2) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, Senedd Cymru.
cy-gb	(4)   Ni chaniateir gwneud offeryn statudol sy’n cynnwys rheoliadau o dan is-adran (2) oni bai bod drafft o’r offeryn wedi ei osod gerbron Senedd Cymru ac wedi ei gymeradwyo ganddi drwy benderfyniad.

en-gb	(5)   A draft of the instrument—
cy-gb	(5)   O ran drafft o’r offeryn—

en-gb	(a)   may not be laid before Senedd Cymru before the conclusions of the review under section 6 have been published, and
cy-gb	(a)   ni chaniateir ei osod gerbron Senedd Cymru cyn i gasgliadau’r adolygiad o dan adran 6 gael eu cyhoeddi, a

en-gb	(b)   may not be approved by a resolution of Senedd Cymru after the end of the period mentioned in subsection (1).
cy-gb	(b)   ni chaniateir ei gymeradwyo drwy benderfyniad gan Senedd Cymru ar ôl diwedd y cyfnod a grybwyllir yn is-adran (1).

en-gb	(6)   The expiry of the power under section 1 does not affect the continuation in force of any regulations made under that power before its expiry.
cy-gb	(6)   Nid yw’r ffaith bod y pŵer o dan adran 1 wedi dod i ben yn effeithio ar barhad mewn grym unrhyw reoliadau a wnaed o dan y pŵer hwnnw cyn iddo ddod i ben.

en-gb	8 Interpretation In this Act—
cy-gb	8 Dehongli Yn y Ddeddf hon—

en-gb	“modify” (“addasu”)  includes  amend,  repeal  and  revoke;  and  the  reference  to “modifications” is to be interpreted accordingly;
cy-gb	mae  “addasu”  (“modify”)  yn  cynnwys  diwygio,  diddymu  a  dirymu;  ac  mae’r cyfeiriad at “addasiadau” i’w ddehongli yn unol â hynny;

en-gb	“Welsh Tax Acts” (“Deddfau Trethi Cymru”) has the meaning given by section 1(3).
cy-gb	mae i “Deddfau Trethi Cymru” (“Welsh Tax Acts”) yr ystyr a roddir gan adran 1(3).

en-gb	9 Coming into force
cy-gb	9 Dod i rym

en-gb	This Act comes into force on the day after the day on which it receives Royal Assent.
cy-gb	Daw’r Ddeddf hon i rym drannoeth y diwrnod y caiff y Cydsyniad Brenhinol.

en-gb	10 Short title
cy-gb	10 Enw byr

en-gb	The short title of this Act is the Welsh Tax Acts etc. (Power to Modify) Act 2022.
cy-gb	Enw byr y Ddeddf hon yw Deddf Deddfau Trethi Cymru etc. (Pŵer i Addasu) 2022.

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