en-gb	(introduced by section 15)
cy-gb	(a gyflwynir gan adran 15)

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

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

en-gb	General
cy-gb	Cyffredinol

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

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

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

en-gb	TABLE
cy-gb	TABL

en-gb	Group
cy-gb	Grŵp

en-gb	Materials
cy-gb	Deunyddiau

en-gb	Conditions
cy-gb	Amodau

en-gb	1
cy-gb	1

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

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

en-gb	2
cy-gb	2

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

en-gb	3
cy-gb	3

en-gb	Minerals
cy-gb	Mwynau

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

en-gb	4
cy-gb	4

en-gb	Furnace slags
cy-gb	Slag ffwrnais

en-gb	5
cy-gb	5

en-gb	Ash
cy-gb	Lludw

en-gb	6
cy-gb	6

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

en-gb	7
cy-gb	7

en-gb	Calcium sulphate
cy-gb	Calsiwm sylffad

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

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

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

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

en-gb	8
cy-gb	8

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

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

en-gb	Interpretation
cy-gb	Dehongli

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

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

en-gb	rock;
cy-gb	creigiau;

en-gb	clay;
cy-gb	clai;

en-gb	sand;
cy-gb	tywod;

en-gb	gravel;
cy-gb	grafel;

en-gb	sandstone;
cy-gb	tywodfaen;

en-gb	Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 54 
cy-gb	54 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3) 

en-gb	limestone;
cy-gb	calchfaen;

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

en-gb	china clay;
cy-gb	caolin;

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

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

en-gb	slate;
cy-gb	llechi;

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

en-gb	silt;
cy-gb	silt;

en-gb	dredgings.
cy-gb	sorod.

en-gb	4 The material in Group 2 comprises only—
cy-gb	4 Y deunyddiau a ganlyn yn unig sydd yng Ngrŵp 2—

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

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

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

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

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

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

en-gb	6 The material in Group 3 comprises only—
cy-gb	6 Y deunyddiau a ganlyn yn unig sydd yng Ngrŵp 3—

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

en-gb	clays, including moulding clays and clay absorbents (including Fuller’s earth and bentonite);
cy-gb	clai, gan gynnwys clai mowldio ac amsugnyddion clai (gan gynnwys pridd pannwr a bentonit);

en-gb	mineral absorbents;
cy-gb	amsugnyddion mwynol;

en-gb	man-made mineral fibres, including glass fibres;
cy-gb	ffeibrau mwynol o waith dyn, gan gynnwys ffeibrau gwydr;

en-gb	silica;
cy-gb	silica;

en-gb	mica;
cy-gb	mica;

en-gb	mineral abrasives.
cy-gb	treulyddion mwynol.

en-gb	7 The material in Group 3 does not include—
cy-gb	7 Nid yw’r deunyddiau sydd yng Ngrŵp 3 yn cynnwys—

en-gb	moulding sands containing organic binders;
cy-gb	tywod mowldio sy’n cynnwys glynwyr organig;

en-gb	man-made mineral fibres made from—
cy-gb	ffeibrau mwynol o wneuthuriad dyn a wnaed o—

en-gb	glass-reinforced plastic, or
cy-gb	plastig a gyfnerthwyd â gwydr, neu

en-gb	asbestos.
cy-gb	asbestos.

en-gb	8 The material in Group 4 comprises only—
cy-gb	8 Y deunyddiau a ganlyn yn unig sydd yng Ngrŵp 4—

en-gb	vitrified wastes and residues from the thermal processing of minerals where the wastes or residues are both fused and insoluble;
cy-gb	gwastraff a gweddillion gwydredig o brosesu mwynau yn thermol pan fo’r gwastraff neu’r gweddillion yn ymdoddedig ac yn anhydawdd;

en-gb	slag from waste incineration.
cy-gb	slag o losgi gwastraff.

en-gb	9 The material in Group 5 comprises only fly ash and bottom ash from—
cy-gb	9 Yr unig ddeunyddiau sydd yng Ngrŵp 5 yw lludw sy’n codi a lludw gwaelod—

en-gb	Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 55 
cy-gb	55 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3) 

en-gb	wood or waste combustion, or
cy-gb	o hylosgi pren neu wastraff, neu

en-gb	coal or petroleum coke combustion (including fly ash and bottom ash produced when coal or petroleum coke is burnt together with biomass).
cy-gb	o hylosgi glo neu olosg petrolewm (gan gynnwys lludw sy’n codi a lludw gwaelod a gynhyrchir pan gaiff glo neu olosg petrolewm ei hylosgi gyda biomas).

en-gb	10 The material in Group 5 does not include fly ash from—
cy-gb	10 Nid yw’r deunyddiau sydd yng Ngrŵp 5 yn cynnwys lludw sy’n codi—

en-gb	sewage sludge, or
cy-gb	o slwtsh carthion, neu

en-gb	municipal, clinical or hazardous waste incinerators.
cy-gb	o losgyddion gwastraff trefol, gwastraff clinigol neu wastraff peryglus.

en-gb	11 The material in Group 6 comprises only—
cy-gb	11 Y deunyddiau a ganlyn yn unig sydd yng Ngrŵp 6—

en-gb	calcium based reaction wastes from titanium dioxide production;
cy-gb	gwastraff adwaith seiliedig ar galsiwm, a’r gwastraff hwnnw’n deillio o gynhyrchu titaniwm deuocsid;

en-gb	calcium carbonate;
cy-gb	calsiwm carbonad;

en-gb	magnesium carbonate;
cy-gb	magnesiwm carbonad;

en-gb	magnesium oxide;
cy-gb	magnesiwm ocsid;

en-gb	magnesium hydroxide;
cy-gb	magnesiwm hydrocsid;

en-gb	iron oxide;
cy-gb	haearn ocsid;

en-gb	ferric hydroxide;
cy-gb	fferrig hydrocsid;

en-gb	aluminium oxide;
cy-gb	alwminiwm ocsid;

en-gb	aluminium hydroxide;
cy-gb	alwminiwm hydrocsid;

en-gb	zirconium dioxide.
cy-gb	sirconiwm deuocsid.

en-gb	12 Group 7 includes calcium sulphate, gypsum and calcium sulphate based plasters but does not include plasterboard.
cy-gb	12 Mae Grŵp 7 yn cynnwys calsiwm sylffad, gypswm a phlastrau sy’n seiliedig ar galsiwm sylffad ond nid yw’n cynnwys bwrdd plastr.

en-gb	13 In the third column of the Table, “non-hazardous waste” means waste that is not hazardous waste within the meaning of Directive 2008/98/EC of the European Parliament and of the Council of 18 November 2008 on waste.
cy-gb	13 Yn nhrydedd golofn y Tabl, ystyr “gwastraff nad yw’n beryglus” yw gwastraff nad yw’n wastraff peryglus o fewn ystyr Cyfarwyddeb 2008/98/EC Senedd Ewrop a’r Cyngor ar wastraff dyddiedig 18 Tachwedd 2008.

en-gb	Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 56
cy-gb	56 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)

en-gb	SCHEDULE 2
cy-gb	ATODLEN 2

en-gb	(introduced by section 34(3))
cy-gb	(a gyflwynir gan adran 34(3))

en-gb	CONTENTS OF REGISTER
cy-gb	YR HYN SYDD I’W GYNNWYS YN Y GOFRESTR

en-gb	General information
cy-gb	Gwybodaeth gyffredinol

en-gb	1 A person’s entry in the register must contain the following information—
cy-gb	1 Rhaid i gofnod person yn y gofrestr gynnwys yr wybodaeth a ganlyn—

en-gb	the person’s name;
cy-gb	enw’r person;

en-gb	any trading name used by the person;
cy-gb	unrhyw enw masnachu a ddefnyddir gan y person;

en-gb	a statement of whether the registered person is a body corporate, an individual, a partnership or an unincorporated body;
cy-gb	datganiad ynghylch pa un a yw’r person cofrestredig yn gorff corfforaethol, yn unigolyn, yn bartneriaeth neu’n gorff anghorfforedig;

en-gb	the person’s business address;
cy-gb	cyfeiriad busnes y person;

en-gb	the address or description of each authorised landfill site of which the person is the operator;
cy-gb	cyfeiriad neu ddisgrifiad o bob safle tirlenwi awdurdodedig y mae’r person yn weithredwr arno;

en-gb	the registration number assigned to the person by WRA. 
cy-gb	y rhif cofrestru a aseinir i’r person gan ACC. 

en-gb	Representative members of corporate groups: 
cy-gb	Aelodau cynrychiadol grwpiau corfforaethol: 

en-gb	additional information about group
cy-gb	gwybodaeth ychwanegol am grŵp

en-gb	2 If a registered person is the representative member of a group of bodies corporate designated under section 77, the person’s entry in the register must include—
cy-gb	2 Os yw’r person cofrestredig yn aelod cynrychiadol grŵp o gyrff corfforaethol a ddynodir o dan adran 77, rhaid i gofnod y person yn y gofrestr gynnwys—

en-gb	a statement of that fact;
cy-gb	datganiad o’r ffaith honno;

en-gb	the name and business address of every other body corporate that is a member of the group;
cy-gb	enw a chyfeiriad busnes pob corff corfforaethol arall sy’n aelod o’r grŵp;

en-gb	the address or description of each authorised landfill site of which any member of the group is the operator;
cy-gb	cyfeiriad neu ddisgrifiad o bob safle tirlenwi awdurdodedig y mae unrhyw aelod o’r grŵp yn weithredwr arno;

en-gb	the name and business address of any body corporate or individual who is not a member of the group but who (either alone or in partnership) controls all of its members (see section 78).
cy-gb	enw a chyfeiriad busnes unrhyw gorff corfforaethol neu unigolyn nad yw’n aelod o’r grŵp ond sy’n rheoli (naill ai’n unigol neu mewn partneriaeth) ei holl aelodau (gweler adran 78).

en-gb	Partnerships and unincorporated bodies: 
cy-gb	Partneriaethau a chyrff anghorfforedig: 

en-gb	additional information about members
cy-gb	gwybodaeth ychwanegol am aelodau

en-gb	3 Where a partnership or unincorporated body is registered in the name of the partnership or body, its entry in the register must include the name and address of each of its members.
cy-gb	3 Pan fo partneriaeth neu gorff anghorfforedig wedi ei chofrestru neu ei gofrestru yn enw’r bartneriaeth neu’r corff, rhaid i’r cofnod amdani neu amdano yn y gofrestr gynnwys enwau a chyfeiriadau pob un o’i aelodau.

en-gb	Interpretation
cy-gb	Dehongli

en-gb	4 For the purposes of this Schedule, the business address of a body corporate, partnership or unincorporated body is the address of its registered or principal office.
cy-gb	4 At ddibenion yr Atodlen hon, cyfeiriad busnes corff corfforaethol, partneriaeth neu gorff anghorfforedig yw cyfeiriad ei swyddfa gofrestredig, ei brif swyddfa neu ei phrif swyddfa.

en-gb	Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 57
cy-gb	57 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3)

en-gb	SCHEDULE 3
cy-gb	ATODLEN 3

en-gb	(introduced by section 41(8))
cy-gb	(a gyflwynir gan adran 41(8))

en-gb	CONTENTS OF LANDFILL INVOICE
cy-gb	YR HYN SYDD I’W GYNNWYS AR ANFONEB DIRLENWI

en-gb	1 A landfill invoice must contain the following information—
cy-gb	1 Rhaid i anfoneb dirlenwi gynnwys yr wybodaeth a ganlyn—

en-gb	an identifying number;
cy-gb	rhif adnabod;

en-gb	the date on which the invoice is issued;
cy-gb	dyddiad dyroddi’r anfoneb;

en-gb	the name and address of the person issuing the invoice;
cy-gb	enw a chyfeiriad y person sy’n dyroddi’r anfoneb;

en-gb	the registration number assigned to that person by WRA;
cy-gb	y rhif cofrestru a aseinir i’r person hwnnw gan ACC;

en-gb	the name and address of the person to whom the invoice is issued;
cy-gb	enw a chyfeiriad y person y dyroddir yr anfoneb iddo;

en-gb	the date on which the taxable disposal is made;
cy-gb	dyddiad gwneud y gwarediad trethadwy;

en-gb	a description of the material in the taxable disposal;
cy-gb	disgrifiad o’r deunydd yn y gwarediad trethadwy;

en-gb	the rate of tax chargeable on the material in the taxable disposal;
cy-gb	cyfradd y dreth sydd i’w chodi ar y deunydd yn y gwarediad trethadwy;

en-gb	the taxable weight of the material in the taxable disposal;
cy-gb	pwysau trethadwy’r deunydd yn y gwarediad trethadwy;

en-gb	any discount applied under section 19(3) in respect of water present in the material;
cy-gb	unrhyw ddisgownt a gymhwysir o dan adran 19(3) mewn cysylltiad â dŵr sydd yn y deunydd;

en-gb	any relief claimed in relation to the taxable disposal;
cy-gb	unrhyw ryddhad a hawlir mewn perthynas â’r gwarediad trethadwy;

en-gb	the amount of tax chargeable on the taxable disposal;
cy-gb	swm y dreth sydd i’w godi ar y gwarediad trethadwy;

en-gb	the total amount of consideration payable in respect of the invoice.
cy-gb	cyfanswm y gydnabyddiaeth sy’n daladwy mewn cysylltiad â’r anfoneb.

en-gb	2 Where a landfill invoice is issued in respect of more than one taxable disposal, it must show, in respect of each taxable disposal, the information specified in paragraph 1(f) to (l).
cy-gb	2 Pan ddyroddir anfoneb dirlenwi mewn cysylltiad â mwy nag un gwarediad trethadwy, rhaid iddi ddangos, mewn cysylltiad â phob gwarediad trethadwy, yr wybodaeth a bennir ym mharagraffau 1(f) i (l).

en-gb	Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 58 
cy-gb	58 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3) 

en-gb	SCHEDULE 4
cy-gb	ATODLEN 4

en-gb	(introduced by section 90)
cy-gb	(a gyflwynir gan adran 90)

en-gb	MINOR AND CONSEQUENTIAL AMENDMENTS TO THE TAX COLLECTION AND 
cy-gb	MÂN DDIWYGIADAU A DIWYGIADAU CANLYNIADOL I DDEDDF CASGLU A 

en-gb	MANAGEMENT (WALES) ACT 2016
cy-gb	RHEOLI TRETHI (CYMRU) 2016

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

en-gb	2 In section 39 (preservation of information etc.) (as amended by paragraph 7 of Schedule 23 to LTTA)—
cy-gb	2 Yn adran 39 (storio gwybodaeth etc. yn ddiogel) (fel y’i diwygir gan baragraff 7 o Atodlen 23 i DTTT)—

en-gb	the existing text becomes subsection (1);
cy-gb	daw’r testun presennol yn is-adran (1);

en-gb	after that subsection insert—
cy-gb	ar ôl yr is-adran honno mewnosoder—

en-gb	“(2) But this is subject to any requirement specified under section 21(7) (water discount record) or 43(2) (landfill disposals tax summary) of LDTA.”
cy-gb	“(2) Ond mae hyn yn ddarostyngedig i unrhyw ofyniad a bennir o dan adran 21(7) (cofnod disgownt dŵr) neu 43(2) (crynodeb treth gwarediadau tirlenwi) o DTGT.”

en-gb	3 In section 40 (meaning of “filing date”) (as amended by paragraph 9 of Schedule 23 to LTTA), for the words from “, in relation to” to the end substitute “—
cy-gb	3 Yn adran 40 (ystyr “dyddiad ffeilio”) (fel y’i diwygir gan baragraff 9 o Atodlen 23 i DTTT), yn lle’r geiriau o “y “dyddiad ffeilio”” i’r diwedd rhodder “—

en-gb	in relation to a tax return for land transaction tax, is the day by which the return is required to be made under LTTA;
cy-gb	ystyr “dyddiad ffeilio”, mewn perthynas â ffurflen dreth ar gyfer treth trafodiadau tir, yw’r diwrnod erbyn pryd y mae’n ofynnol dychwelyd y ffurflen o dan DTTT;

en-gb	in relation to a tax return for landfill disposals tax, has the meaning given by section 39(4) of LDTA.”
cy-gb	mae i “dyddiad ffeilio”, mewn perthynas â ffurflen dreth ar gyfer treth gwarediadau tirlenwi, yr ystyr a roddir gan adran 39(4) o DTGT.”

en-gb	4 In section 104 (carrying out inspections under section 103: 
cy-gb	4 Yn adran 104 (cynnal archwiliadau o dan adran 103: 

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

en-gb	in the heading, after “103” insert “, 103A or 103B”;
cy-gb	yn y pennawd, ar ôl “103” mewnosoder “, 103A neu 103B”;

en-gb	in subsection (1), after “103,” insert “103A or 103B,”;
cy-gb	yn is-adran (1), ar ôl “103,” mewnosoder “103A neu 103B,”;

en-gb	in subsection (2), omit “business”.
cy-gb	yn is-adran (2), hepgorer “busnes”.

en-gb	5 In section 105 (carrying out inspections under section 103: 
cy-gb	5 Yn adran 105 (cynnal archwiliadau o dan adran 103: 

en-gb	use of equipment and materials)—
cy-gb	defnyddio offer a deunyddiau)—

en-gb	in the heading, after “103” insert “, 103A or 103B”;
cy-gb	yn y pennawd, ar ôl “103” mewnosoder “, 103A neu 103B”;

en-gb	in subsection (1), for “103 onto the business” substitute “103, 103A or 103B onto the”;
cy-gb	yn is-adran (1) yn lle “103 i’r fangre busnes” rhodder “103, 103A neu 103B i’r fangre”;

en-gb	after subsection (6) insert—
cy-gb	ar ôl is-adran (6) mewnosoder—

en-gb	“(7) References in this section to a notice issued under section 103(3)(b)(i) include a notice issued under that provision as applied by sections 103A(4) and 103B(5).”
cy-gb	“(7) Mae cyfeiriadau yn yr adran hon at hysbysiad a ddyroddir o dan adran 103(3)(b)(i) yn cynnwys hysbysiad a ddyroddir o dan y ddarpariaeth honno fel y’i cymhwysir gan adrannau 103A(4) a 103B(5).”

en-gb	6 In section 107 (producing authorisation to carry out inspections), after “103” insert “, 103A, 103B”.
cy-gb	6 Yn adran 107 (dangos awdurdodiad i gynnal archwiliadau), ar ôl “103” mewnosoder “, 103A, 103B”.

en-gb	7 In section 108 (approval of tribunal for inspection)—
cy-gb	7 Yn adran 108 (cymeradwyaeth y tribiwnlys i archwilio mangre)—

en-gb	in subsection (1)(a), after “103“ insert “, 103A, 103B”;
cy-gb	yn is-adran (1)(a), ar ôl “103“ mewnosoder “, 103A, 103B”;

en-gb	in subsection (1)(b), after “103” insert “, 103A or 103B”;
cy-gb	yn is-adran (1)(b), ar ôl “103” mewnosoder “, 103A neu 103B”;

en-gb	in subsection (2), after “103” insert “, 103A or 103B”;
cy-gb	yn is-adran (2), ar ôl “103” mewnosoder “, 103A neu 103B”;

en-gb	Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 59 
cy-gb	59 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3) 

en-gb	in subsection (4), for the words from “103” to the end of paragraph (a) (but not including the “and” after that paragraph) substitute “103, 103A or 103B only if—
cy-gb	yn is-adran (4), yn lle’r geiriau o “103” i ddiwedd paragraff (a) (ond heb gynnwys y gair “a” ar ôl y paragraff hwnnw) rhodder “103, 103A neu 103B—

en-gb	(a) it is satisfied that the applicable requirement is met,”;
cy-gb	(a) onid yw’n fodlon bod y gofyniad cymwys wedi ei fodloni,”;

en-gb	after subsection (4) insert—
cy-gb	ar ôl is-adran (4) mewnosoder— 

en-gb	“(4A) The applicable requirement is—
cy-gb	“(4A) Y gofyniad cymwys yw—

en-gb	in the case of an inspection of a person’s business premises under section 103, that WRA has grounds for believing that the inspection of the premises is required for the purpose of checking the person’s tax position;
cy-gb	yn achos archwiliad o fangre busnes person o dan adran 103, bod gan ACC sail dros gredu ei bod yn ofynnol archwilio’r fangre at ddiben gwirio sefyllfa dreth y person;

en-gb	in the case of an inspection of a person’s business premises under section 103A, that WRA has grounds for believing that the conditions set out in subsections (2) and (3) of that section are met;
cy-gb	yn achos archwiliad o fangre busnes person o dan adran 103A, bod gan ACC sail dros gredu bod yr amodau a nodir yn is-adrannau (2) a (3) o’r adran honno wedi eu bodloni;

en-gb	in the case of an inspection of premises under section 103B, that WRA has grounds for believing the matters set out in subsection (1) of that section.”
cy-gb	yn achos archwiliad o fangre o dan adran 103B, bod gan ACC sail dros gredu’r materion a nodir yn is-adran (1) o’r adran honno.”

en-gb	8 In section 111 (interpretation of Chapter 4)—
cy-gb	8 Yn adran 111 (dehongli Pennod 4)—

en-gb	the existing text becomes subsection (1);
cy-gb	daw’r testun presennol yn is-adran (1);

en-gb	after that subsection insert—
cy-gb	ar ôl yr is-adran honno mewnosoder—

en-gb	“(2) For the purposes of the definition of “premises” in subsection (1) as it applies in relation to landfill disposals tax, “land” includes material (within the meaning of LDTA) that WRA has grounds for believing has been deposited on the surface of land or on a structure set into the surface, or under the surface of land.”
cy-gb	“(2) At ddibenion y diffiniad o “mangre” yn is-adran (1) fel y mae’n gymwys mewn perthynas â threth gwarediadau tirlenwi, mae “tir” yn cynnwys deunydd (o fewn ystyr DTGT) y mae gan ACC sail dros gredu ei fod wedi ei ddodi ar wyneb y tir neu ar strwythur sydd wedi ei osod yn y tir, neu o dan wyneb y tir.”

en-gb	9 In section 118 (penalty for failure to make tax return on or before filing date) (as amended by paragraph 39 of Schedule 23 to LTTA)—
cy-gb	9 Yn adran 118 (cosb am fethu â dychwelyd ffurflen dreth ar y dyddiad ffeilio neu cyn hynny) (fel y’i diwygir gan baragraff 39 o Atodlen 23 i DTTT)

en-gb	the existing provision becomes subsection (1);
cy-gb	daw’r ddarpariaeth bresennol yn is-adran (1);

en-gb	after that subsection insert—
cy-gb	ar ôl yr is-adran honno mewnosoder—

en-gb	“(2) But see section 118A for an exception to the rule above.”
cy-gb	“(2) Ond gweler adran 118A am eithriad i’r rheol uchod.”

en-gb	10 In section 121 (reduction in penalty for failure to make tax return: 
cy-gb	10 Yn adran 121 (gostwng cosb am fethu â dychwelyd ffurflen dreth: 

en-gb	disclosure), in subsection (1), after “section 118,” insert “118A,”.
cy-gb	datgelu), yn is-adran (1), ar ôl “adran 118,” mewnosoder “118A,”.

en-gb	11 In section 122 (penalty for failure to pay tax on time) (as substituted by paragraph 42 of Schedule 23 to LTTA)—
cy-gb	11 Yn adran 122 (cosb am fethu â thalu treth mewn pryd) (fel y’i hamnewidir gan baragraff 42 o Atodlen 23 i DTTT)—

en-gb	after subsection (2) insert—
cy-gb	ar ôl is-adran (2) mewnosoder—

en-gb	“(2A) But see section 122ZA for an exception to the rule in subsection (1).”;
cy-gb	“(2A) Ond gweler adran 122ZA am eithriad i’r rheol yn is-adran (1).”;

en-gb	in subsection (3), for “section 122A” substitute “sections 122ZA and 122A”.
cy-gb	yn is-adran (3), yn lle “adran 122A” rhodder “adrannau 122ZA a 122A”.

en-gb	12 In section 122A (further penalties for continuing failure to pay devolved tax) (inserted by paragraph 42 of Schedule 23 to LTTA), in subsection (1), after “section 122” insert “or 122ZA”.
cy-gb	12 Yn adran 122A (cosbau pellach am barhau i fethu â thalu treth ddatganoledig) (a fewnosodir gan baragraff 42 o Atodlen 23 i DTTT), yn is-adran (1), ar ôl “adran 122” mewnosoder “neu 122ZA”.

en-gb	Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 60 
cy-gb	60 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3) 

en-gb	13 In section 126 (reasonable excuse for failure to make tax return or pay tax) (as amended by paragraph 45 of Schedule 23 to LTTA), in subsection (2), for “section 122 or 122A” substitute “sections 122 to 122A”.
cy-gb	13 Yn adran 126 (esgus rhesymol dros fethu â dychwelyd ffurflen dreth neu dalu treth) (fel y’i diwygir gan baragraff 45 o Atodlen 23 i DTTT), yn is-adran (2), yn lle “adran 122 neu 122A” rhodder “adrannau 122 i 122A”.

en-gb	14 In section 127 (assessment of penalties) (as amended by paragraph 46 of Schedule 23 to LTTA)—
cy-gb	14 Yn adran 127 (asesu cosbau) (fel y’i diwygir gan baragraff 46 o Atodlen 23 i DTTT)—

en-gb	in subsection (5), after “section 122” insert “, 122ZA”;
cy-gb	yn is-adran (5), ar ôl “adran 122” mewnosoder “, 122ZA”;

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

en-gb	15 In section 157A (late payment interest on penalties) (inserted by paragraph 58 of Schedule 23 to LTTA), in subsection (1), for “required to be paid under Part 5 of this Act” substitute “relating to devolved tax”.
cy-gb	15 Yn adran 157A (llog taliadau hwyr ar gosbau) (a fewnosodir gan baragraff 58 o Atodlen 23 i DTTT), yn is-adran (1), yn lle “y mae’n ofynnol ei dalu o dan Ran 5 o’r Ddeddf hon” rhodder “sy’n ymwneud â threth ddatganoledig”.

en-gb	16 In section 172 (appealable decisions) (as amended by paragraph 62 of Schedule 23 to LTTA), after subsection (2) insert—
cy-gb	16 Yn adran 172 (penderfyniadau apeliadwy) (fel y’i diwygir gan baragraff 62 o Atodlen 23 i DTTT), ar ôl is-adran (2) mewnosoder—

en-gb	“(2A) In subsection (2), “operator”, “authorised landfill site”, “registration” and “non-disposal area” have the same meanings as in LDTA.”
cy-gb	“(2A) Yn is-adran (2), mae i “gweithredwr”, “safle tirlenwi awdurdodedig”, “cofrestru” a “man nad yw at ddibenion gwaredu” yr un ystyr ag a roddir iddynt yn DTGT.”

en-gb	17 In section 182 (payment of penalties in the event of a review or appeal) (as amended by paragraph 64 of Schedule 23 to LTTA)—
cy-gb	17 Yn adran 182 (talu cosbau yn achos adolygiad neu apêl) (fel y’i diwygir gan baragraff 64 o Atodlen 23 i DTTT)—

en-gb	in subsection (2), for “section 154” substitute “the normal penalty payment date”;
cy-gb	yn is-adran (2), yn lle “adran 154” rhodder “dyddiad talu arferol y gosb”;

en-gb	in subsection (4), in paragraph (a), for “section 154” substitute “the normal penalty payment date”;
cy-gb	yn is-adran (4), ym mharagraff (a), yn lle “adran 154” rhodder “dyddiad talu arferol y gosb”;

en-gb	after subsection (6) insert—
cy-gb	ar ôl is-adran (6) mewnosoder—

en-gb	“(7) In this section, the “normal penalty payment date” means the date by which a penalty must be paid under—
cy-gb	“(7) Yn yr adran hon, ystyr “dyddiad talu arferol y gosb” yw’r dyddiad erbyn pryd y mae’n rhaid talu cosb o dan—

en-gb	section 154, or
cy-gb	adran 154, neu

en-gb	section 70 of LDTA.”
cy-gb	adran 70 o DTGT.”

en-gb	18 In section 190 (issue of notices by WRA) (as amended by paragraph 68 of Schedule 23 to LTTA), in subsection (9)(a), after “103(4) or 105(3)” insert “(including any notice provided under section 103(4) as applied by sections 103A(4) and 103B(5))”.
cy-gb	18 Yn adran 190 (dyroddi hysbysiadau gan ACC) (fel y’i diwygir gan baragraff 68 o Atodlen 23 i DTTT), yn is-adran (9)(a), ar ôl “103(4) neu 105(3)” mewnosoder “(gan gynnwys unrhyw hysbysiad a roddir o dan adran 103(4) fel y’i cymhwysir gan adrannau 103A(4) a 103B(5))”.

en-gb	19 In section 192 (interpretation) (as amended by paragraph 70 of Schedule 23 to LTTA)—
cy-gb	19 Yn adran 192 (dehongli) (fel y’i diwygir gan baragraff 70 o Atodlen 23 i DTTT)—

en-gb	(a) in subsection (2), insert at the appropriate places—
cy-gb	(a) yn is-adran (2), mewnosoder yn y lleoedd priodol—

en-gb	““landfill disposals tax” ( “treth gwarediadau tirlenwi” ) has the same meaning as in LDTA;”;
cy-gb	“mae i “treth gwarediadau tirlenwi” (“ landfill disposals tax ”) yr un ystyr ag yn DTGT;”;

en-gb	““LDTA” ( “DTGT” ) means the Landfill Disposals Tax (Wales) Act 2017 (anaw 3);”;
cy-gb	“ystyr “DTGT” (“ LDTA “) yw Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3);”;

en-gb	(b) in that subsection, in the definition of “the Welsh Tax Acts”—
cy-gb	(b) yn yr is-adran honno, yn y diffiniad o “Deddfau Trethi Cymru”—

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

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

en-gb	(c) LDTA.”
cy-gb	(c) DTGT.”

en-gb	20 In section 193 (index of defined expressions) (as amended by paragraph 71 of Schedule 23 to LTTA), in Table 1, insert at the appropriate places—
cy-gb	20 Yn adran 193 (mynegai o ymadroddion a ddiffinnir) (fel y’i diwygir gan baragraff 71 o Atodlen 23 i DTTT), yn Nhabl 1, mewnosoder yn y lleoedd priodol—

en-gb	Landfill Disposals Tax (Wales) Act 2017 (anaw 3) 61 
cy-gb	61 Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (dccc 3) 

en-gb	h Landfill disposals tax ( “treth gwarediadau tirlenwi” ) 
cy-gb	Treth gwarediadau tirlenwi ( “landfill disposals tax” )

en-gb	section 192(2)
cy-gb	adran 192(2)

en-gb	LDTA ( “DTGT” )
cy-gb	DTGT ( “LDTA” )

en-gb	section 192(2)
cy-gb	adran 192(2)

en-gb	© Crown copyright 2017
cy-gb	© Hawlfraint y Goron 2017

en-gb	Printed and published in the UK by The Stationery Office Limited under the authority and superintendence of Jeff James, Controller of Her Majesty’s Stationery Office and Queen’s Printer of Acts of Parliament.
cy-gb	Argraffwyd a chyhoeddwyd yn y Deyrnas Unedig gan The Stationery Office Limited o dan awdurdod ac arolygiaeth Jeff James, Rheolwr Gwasg Ei Mawrhydi ac Argraffydd Deddfau Seneddol y Frenhines.