en-gb	These notes refer to the Welsh Tax Acts etc. (Power to Modify) Act 2022 (asc 2) which received Royal Assent on 8 September 2022
cy-gb	Mae’r nodiadau hyn yn cyfeirio at Ddeddf Deddfau Trethi Cymru etc. (Pŵer i Addasu) 2022 (dsc 2) a gafodd y Cydsyniad Brenhinol ar 8 Medi 2022

en-gb	WELSH TAX ACTS etc. (POWER TO MODIFY) ACT 2022
cy-gb	DEDDF DEDDFAU TRETHI CYMRU etc. (PŴER I ADDASU) 2022

en-gb	EXPLANATORY NOTES
cy-gb	NODIADAU ESBONIADOL

en-gb	INTRODUCTION
cy-gb	CYFLWYNIAD

en-gb	These Explanatory Notes are for the Welsh Tax Acts etc. (Power to Modify) Act 2022 (“the Act”) which was passed by Senedd Cymru on 12 July 2022 and  received Royal Assent on 8 September 2022.
cy-gb	Mae’r Nodiadau Esboniadol hyn ar gyfer Deddf Deddfau Trethi Cymru etc. (Pŵer i Addasu) 2022 (“y Ddeddf”) a basiwyd gan Senedd Cymru ar 12 Gorffennaf 2022 ac a gafodd y Cydsyniad Brenhinol ar 8 Medi 2022.

en-gb	They have been prepared by the Economy, Treasury and Constitution Group of the Welsh Government in order to assist the reader of the Act.
cy-gb	Fe’u lluniwyd gan Grŵp yr Economi, y Trysorlys a’r Cyfansoddiad Llywodraeth Cymru er mwyn cynorthwyo’r sawl sy’n darllen y Ddeddf.

en-gb	The Explanatory Notes should be read in conjunction with the Act but are not part of it.
cy-gb	Dylid darllen y Nodiadau Esboniadol ar y cyd â’r Ddeddf ond nid ydynt yn rhan ohoni.

en-gb	BACKGROUND AND SUMMARY OF THE ACT
cy-gb	CEFNDIR Y DDEDDF A CHRYNODEB OHONI

en-gb	Senedd Cymru (“the Senedd”) has passed three Acts that relate to taxation; the Tax Collection and Management (Wales) Act 2016 (‘TCMA’), the Land Transaction Tax and Anti-avoidance  of  Devolved  Taxes  (Wales)  Act  2017  (‘LTTA’)  and  the  Landfill Disposals Tax (Wales) Act 2017 (‘LDTA’).
cy-gb	Mae Senedd Cymru (“y Senedd”) wedi pasio tair Deddf sy’n ymwneud â threthu; Deddf Casglu a Rheoli Trethi (Cymru) 2016 (‘DCRhT’), Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (‘DTTT’) a Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (‘DTGT’).

en-gb	These three Acts are collectively referred to as the ‘Welsh Tax Acts’ in the Act.
cy-gb	Cyfeirir at y tair Deddf hyn gyda’i gilydd fel ‘Deddfau Trethi Cymru’ yn y Ddeddf.

en-gb	Tax avoidance is not defined in the Act. It therefore takes its natural meaning.
cy-gb	Ni ddiffinnir osgoi trethi yn y Ddeddf ac felly mae’n cymryd ei ystyr naturiol.

en-gb	The Act provides the Welsh Ministers with a power to make changes, by means of regulations, to the Welsh Tax Acts and regulations made underthoseActs, if the Welsh Ministers consider that it is necessary or appropriate to make those changes for or in connection with any of the four purposes specified in the Act.
cy-gb	Mae’r  Ddeddf  yn  rhoi  pŵer  i  Weinidogion  Cymru  i  wneud  newidiadau,  drwy reoliadau, i Ddeddfau Trethi Cymru a rheoliadau a wneir o dan y Deddfau hynny, os yw Gweinidogion Cymru yn ystyried ei bod yn angenrheidiol neu’n briodol gwneud y newidiadau hynny at unrhyw un neu ragor o’r pedwar diben a bennir yn y Ddeddf.

en-gb	The regulations can be made either under the draft affirmative procedure, or in urgent cases only, under the made affirmative procedure (discussed further below).
cy-gb	Gellir gwneud y rheoliadau naill ai o dan y weithdrefn gadarnhaol ddrafft, neu mewn achosion  brys  yn  unig,  o  dan  y  weithdrefn  gadarnhaol  ‘gwnaed’  (trafodir  hyn ymhellach isod).

en-gb	COMMENTARY ON SECTIONS
cy-gb	SYLWEBAETH AR YR ADRANNAU

en-gb	Section 1 – Power to amend the Welsh Tax Acts etc.
cy-gb	Adran 1 – Pŵer i ddiwygio Deddfau Trethi Cymru etc.

en-gb	Section 1(1) provides that the Welsh Ministers may make regulations which modify the Welsh Tax Acts and regulations made under them if the Welsh Ministers consider that the modifications are necessary or appropriate for or in connection with any of the following purposes—
cy-gb	Mae adran 1(1) yn darparu y caiff Gweinidogion Cymru wneud rheoliadau sy’n addasu Deddfau Trethi Cymru a rheoliadau a wneir odanynt os yw Gweinidogion Cymru 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	Subsection 1(1)(a) – to ensure that land transaction tax and landfill disposals tax are not imposed where to do so would be incompatible with any international obligations.
cy-gb	Is-adran 1(1)(a) – sicrhau na osodir treth trafodiadau tir a threth gwarediadau tirlenwi pan   fyddai   gwneud   hynny   yn   anghydnaws   ag   unrhyw   rwymedigaethau rhyngwladol.

en-gb	The power in section 1 might be used for this purpose, for example, where a trade deal or double taxation agreement is concluded with another country and the imposition of landfill disposals tax or land transaction tax in a particular case is contrary to that deal or agreement.
cy-gb	Gellid defnyddio’r pŵer yn adran 1 at y diben hwn, er enghraifft, pan ymrwymir i gytundeb masnach neu gytundeb trethiant dwbl â gwlad arall a phan fo gosod treth gwarediadau tirlenwi neu dreth trafodiadau tir mewn achos penodol yn groes i’r cytundeb hwnnw.

en-gb	Subsection 1(1)(b) – to protect against tax avoidance in relation to landfill disposals tax and land transaction tax.
cy-gb	Is-adran 1(1)(b) – diogelu rhag osgoi trethi mewn perthynas â threth gwarediadau tirlenwi a threth trafodiadau tir.

en-gb	The Welsh Ministers may wish to take such action where they consider that amendment of the legislation will put its intended application beyond any doubt, as well as in cases where a   loophole is being exploited.
cy-gb	Efallai y bydd Gweinidogion Cymru am gymryd camau o’r fath pan fônt o’r farn y bydd diwygio’r ddeddfwriaeth yn sicrhau nad oes unrhyw amheuaeth ynghylch y ffordd y bwriedir ei chymhwyso, yn ogystal ag mewn achosion pan fanteisir ar fwlch.

en-gb	Subsection 1(1)(c) – to respond to changes made to the predecessor taxes which affect, or may affect, the amounts paid by the Secretary of State into the Welsh Consolidated Fund.
cy-gb	Is-adran 1(1)(c) – ymateb i newidiadau a wneir i’r trethi rhagflaenol sy’n effeithio, neu a allai effeithio, ar y symiau a delir gan yr Ysgrifennydd Gwladol i mewn i Gronfa Gyfunol Cymru.

en-gb	The predecessor taxes are defined in section 1(4) as being stamp duty land tax and landfill tax.
cy-gb	Diffinnir y trethi rhagflaenol yn adran 1(4) fel treth dir y dreth stamp a’r dreth dirlenwi.

en-gb	Subsection 1(1)(d) – to respond to a court or tribunal decision which affects, or may affect the operation of the Welsh Tax Acts or regulations made under those Acts.
cy-gb	Is-adran 1(1)(d) – ymateb i benderfyniad llys neu dribiwnlys sy’n effeithio, neu a allai effeithio,  ar  weithrediad  Deddfau Trethi  Cymru  neu  reoliadau  a  wneir  o  dan  y Deddfau hynny.

en-gb	These decisions need not necessarily be decisions on the provisions of the Welsh Tax Acts themselves, or their associated regulations.
cy-gb	Ni fydd y penderfyniadau hyn o reidrwydd yn benderfyniadau ynghylch  darpariaethau  Deddfau  Trethi  Cymru  eu  hunain,  neu  eu  rheoliadau cysylltiedig.

en-gb	Decisions affecting the predecessor taxes or on general points of law may also be capable of affecting the operation of the Welsh Tax Acts and their associated regulations.
cy-gb	Gall   penderfyniadau   sy’n   effeithio   ar   y   trethi   rhagflaenol   neu benderfyniadau   ynghylch   pwyntiau   cyfreithiol   cyffredinol   hefyd   effeithio   ar weithrediad Deddfau Trethi Cymru a’u rheoliadau cysylltiedig.

en-gb	Section 1(2) places certain restrictions on the general power provided to the Welsh Ministers by section 1.
cy-gb	Mae adran 1(2) yn nodi bod cyfyngiadau penodol ar y pŵer cyffredinol a ddarperir i Weinidogion Cymru gan adran 1.

en-gb	Those restrictions are set out in sections 2(4), (5) and (6) and are discussed further below.
cy-gb	Nodir y cyfyngiadau hynny yn adrannau 2(4), (5) a (6) ac fe’u trafodir ymhellach isod.

en-gb	Sections 1(3) and 1(4) provide a series of definitions.
cy-gb	Mae adrannau 1(3) ac 1(4) yn darparu cyfres o ddiffiniadau.

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

en-gb	Section 2(1) permits regulations made using the power in section 1 to impose landfill disposals tax and land transaction tax and to impose or extend liability to a penalty.
cy-gb	Mae adran 2(1) yn caniatáu i reoliadau a wneir gan ddefnyddio’r pŵer yn adran 1 osod  treth  gwarediadau  tirlenwi  a  threth  trafodiadau  tir  a  gosod  neu  estyn atebolrwydd i gosb.

en-gb	Section 2(2) allows regulations made using the power in section 1 to have retrospective effect, as long as-
cy-gb	Mae adran 2(2) yn caniatáu i reoliadau a wneir gan ddefnyddio’r pŵer yn adran 1 gael effaith ôl-weithredol, cyn belled ag-

en-gb	 the regulations do not retrospectively impose any new penalty or extend liability to any existing penalty (section 2(2)(a));
cy-gb	 nad yw’r rheoliadau yn gosod unrhyw gosb newydd neu’n estyn atebolrwydd i unrhyw gosb bresennol yn ôl-weithredol (adran 2(2)(a));

en-gb	 those regulations that retrospectively create or increase a liability to land transaction tax or landfill disposals tax, do not have effect from a date earlier than the date of an oral or written statement to the Senedd by the Welsh Ministers (section 2(2)(b));
cy-gb	 nad yw rheoliadau sy’n creu neu’n cynyddu atebolrwydd i dreth trafodiadau tir neu dreth gwarediadau tirlenwi yn ôl-weithredol yn cael effaith o ddyddiad sy’n gynharach na’r dyddiad pan fydd Gweinidogion Cymru yn gwneud datganiad llafar neu ddatganiad ysgrifenedig i’r Senedd yn nodi eu bwriad i wneud rheoliadau o’r fath (adran 2(2)(b));

en-gb	 those regulations that retrospectively reduce or withdraw an entitlement to a landfill disposals tax credit, do not have effect from a date earlier than the date of an oral or written statement to the Senedd by the Welsh Ministers (section 2(2)(c)).
cy-gb	 nad yw rheoliadau sy’n lleihau neu’n tynnu yn ôl hawlogaeth i gredyd treth gwarediadau  tirlenwi  yn  ôl-weithredol  yn  cael  effaith  o  ddyddiad  sy’n gynharach   na’r   dyddiad   pan   fydd   Gweinidogion   Cymru   yn   gwneud datganiad llafar neu ddatganiad ysgrifenedig i’r Senedd yn nodi eu bwriad i wneud rheoliadau o’r fath (adran 2(2)(c)).

en-gb	Section 2(3)(a) allows the regulations made using the power in section 1 to make different provision for different purposes.
cy-gb	Mae adran 2(3)(a) yn caniatáu i reoliadau a wneir gan ddefnyddio’r pŵer yn adran 1 wneud darpariaeth wahanol at ddibenion gwahanol.

en-gb	Section 2(3)(b) allows the regulations made using the power in section 1 to make incidental, consequential, supplementary etc. provision.
cy-gb	Mae adran 2(3)(b) yn caniatáu i reoliadau a wneir gan ddefnyddio’r pŵer yn adran 1 wneud darpariaeth gysylltiedig, ganlyniadol, atodol etc.

en-gb	Sections 2(1) to 2(3) are not an exhaustive list of what regulations made using the power in section 1 may do.
cy-gb	Nid yw adrannau 2(1) i 2(3) yn rhestr gynhwysfawr o’r hyn y caniateir i reoliadau a wneir gan ddefnyddio’r pŵer yn adran 1 ei wneud.

en-gb	Section 2(4)(b) and (c) prevent the regulation-making power in section 1 from being used to modify regulations setting rates and bands for land transaction tax or tax rates for landfill disposals.
cy-gb	Mae adran 2(4)(b) ac (c) yn atal y pŵer i wneud rheoliadau yn adran 1 rhag cael ei ddefnyddio  i addasu  rheoliadau sy’n  pennu cyfraddau  a  bandiau  ar gyfer  treth trafodiadau  tir  neu  gyfraddau  treth  ar  gyfer  gwarediadau  tirlenwi.

en-gb	The Welsh Ministers already have the power to modify those tax rates and bands by means of  regulations, which are subject to the made affirmative procedure.
cy-gb	Mae  gan Weinidogion Cymru eisoes y pŵer i addasu’r cyfraddau a’r bandiau treth hynny drwy gyfrwng rheoliadau, sy’n ddarostyngedig i’r weithdrefn gadarnhaol ‘gwnaed’.

en-gb	Section 2(4)(a) prevents the power in section 1 from being used to modify Part 2 of the Tax Collection and Management (Wales) Act 2016.
cy-gb	Mae adran 2(4)(a) yn atal y pŵer yn adran 1 rhag cael ei ddefnyddio i addasu Rhan 2 o Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 ac unrhyw reoliadau a wneir o dan y Rhan honno.

en-gb	Those provisions relate primarily to the creation of the Welsh Revenue Authority and its governance.
cy-gb	Mae’r darpariaethau hynny’n ymwneud yn bennaf â chreu Awdurdod Cyllid Cymru a’i lywodraethiant.

en-gb	Section 2(5) prohibits regulations made under section 1 from making provision that relates to the investigation of criminal offences.
cy-gb	Mae  adran  2(5)  yn  gwahardd  rheoliadau  a  wneir  o  dan  adran  1  rhag  gwneud darpariaeth sy’n ymwneud ag ymchwilio i droseddau.

en-gb	Section 2(6) prohibits regulations made under section 1 from altering any Senedd procedure for making statutory instruments under the Welsh Tax Acts.
cy-gb	Mae adran 2(6) yn gwahardd rheoliadau a wneir o dan adran 1 rhag newid unrhyw weithdrefn gan y Senedd ar gyfer gwneud offerynnau statudol o dan Ddeddfau Trethi Cymru.

en-gb	For example, regulation making powers subject to the draft affirmative procedure within the Welsh Tax Acts cannot be changed to be made subject to the made affirmative procedure.
cy-gb	Er enghraifft, os bydd darpariaeth yn Neddfau Trethi Cymru yn darparu bod rhaid  i  offeryn  gael  ei  wneud  o  dan  y  weithdrefn  gadarnhaol  ddrafft,  ni  chaiff rheoliadau o dan adran 1 addasu’r ddarpariaeth honno fel bod rhaid i’r offeryn gael ei wneud o dan y weithdrefn gadarnhaol ‘gwnaed’.

en-gb	Section 2(7) provides that the regulation-making power in section 1 does not affect any other power the Welsh Ministers already have to make regulations in the Welsh Tax Acts.
cy-gb	Mae adran 2(7) yn darparu nad yw’r pŵer i wneud rheoliadau yn adran 1 yn effeithio ar unrhyw bŵer arall sydd gan Weinidogion Cymru eisoes i wneud rheoliadau yn Neddfau Trethi Cymru.

en-gb	Equally, the power in section 1 is not affected by the ability of the Welsh Ministers to make regulations using existing powers in the Welsh Tax Acts.
cy-gb	Yn yr un modd, nid yw gallu Gweinidogion Cymru i wneud rheoliadau gan ddefnyddio pwerau eraill yn Neddfau Trethi Cymru yn effeithio ar y pŵer yn adran 1.

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

en-gb	Section 3(1) places a duty on the Welsh Ministers to publish a statement on their policy with respect to the exercise of the power to make regulations that have retrospective effect.
cy-gb	Mae adran 3(1) yn gosod dyletswydd ar Weinidogion Cymru i gyhoeddi datganiad ynghylch eu polisi mewn cysylltiad ag arfer y pŵer i wneud rheoliadau sy’n cael effaith ôl-weithredol.

en-gb	Section 3(2) provides that the statement must be published before the end of the period of three months beginning with the date the Act receives Royal Assent.
cy-gb	Mae adran 3(2) yn darparu bod rhaid cyhoeddi’r datganiad cyn diwedd y cyfnod o dri mis sy’n dechrau â’r dyddiad y caiff y Ddeddf y Cydsyniad Brenhinol.

en-gb	Section 3(3) allows the Welsh Ministers to revise their statement of policy.
cy-gb	Mae adran 3(3) yn caniatáu i Weinidogion Cymru ddiwygio eu datganiad polisi.

en-gb	If they do so, this revised statement must be published.
cy-gb	Os gwnânt hynny, rhaid iddynt gyhoeddi’r datganiad diwygiedig hwn.

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

en-gb	Section 4(1) provides that the power to make regulations under section 1 is exercisable by statutory instrument.
cy-gb	Mae  adran  4(1)  yn  darparu  bod  y  pŵer  i  wneud  rheoliadau  o  dan  adran  1  yn arferadwy drwy offeryn statudol.

en-gb	Section 4(2) provides that a statutory instrument containing regulations under section 1 may be made either under the draft affirmative or, where the Welsh Ministers consider there is a need to makethem urgently, under the made affirmative procedure.
cy-gb	Mae  adran  4(2)  yn  darparu  y  caniateir  gwneud  offeryn  statudol  sy’n  cynnwys rheoliadau o dan adran 1 naill ai o dan y weithdrefn gadarnhaol ddrafft neu, pan fo Gweinidogion Cymru o’r farn bod angen eu gwneud ar frys, o dan y weithdrefn gadarnhaol ‘gwnaed’.

en-gb	Under the draft affirmative procedure, a statutory instrument cannot be made unless a draft of the instrument has been laid before Senedd Cymru and approved by it.
cy-gb	O dan y weithdrefn gadarnhaol ddrafft, ni chaniateir gwneud offeryn statudol oni bai bod drafft o’r offeryn wedi ei osod gerbron Senedd Cymru ac wedi ei gymeradwyo ganddi.

en-gb	Under the made affirmative procedure a statutory instrument can be made and can come  into  force  before  it  has  been  approved  by  the  Senedd.
cy-gb	O  dan  y  weithdrefn  gadarnhaol  ‘gwnaed’,  caniateir  gwneud  offeryn  statudol  a chaniateir  iddo  ddod  i  rym  cyn  iddo  gael  ei  gymeradwyo  gan  y  Senedd.

en-gb	Where  the  made affirmative procedure is used, section 4(4) provides that the instrument must be laid before Senedd Cymru, and section 4(5) provides that the Senedd must approve the regulations  within  a  maximum  period  of  60  days1   in  order  for  the  regulations contained in the instrument to remain in effect after that period ends.
cy-gb	Pan ddefnyddir y weithdrefn gadarnhaol ‘gwnaed’, mae adran 4(4) yn darparu bod rhaid gosod yr offeryn gerbron Senedd Cymru, ac mae adran 4(5) yn darparu bod rhaid i’r Senedd gymeradwyo’r rheoliadau o fewn cyfnod o 60 niwrnod ar y mwyaf1 er mwyn i’r rheoliadau sydd wedi eu cynnwys yn yr offeryn barhau i gael effaith ar ôl i’r cyfnod hwnnw ddod i ben.

en-gb	Section 4(6) provides that where the Senedd votes on a motion to approve the instrument before the end of the 60-day period and the instrument is not approved, the regulations contained in the instrument will cease to have effect at the end of the day on which the vote takes place.
cy-gb	Mae adran 4(6) yn darparu, pan fo’r Senedd yn pleidleisio ar gynnig i gymeradwyo’r offeryn cyn diwedd y cyfnod o 60 niwrnod ac na chaiff yr offeryn ei gymeradwyo, y bydd y rheoliadau sydd wedi eu cynnwys yn yr offeryn yn peidio â chael effaith ar ddiwedd y diwrnod y cynhelir y bleidlais.

en-gb	Section 4(7) provides that any motion to approve the instrument made under the made affirmative procedure cannot be moved in the Senedd (and so the instrument cannot be considered and voted upon by the Senedd) until 28 days have elapsed from (and including) the date the regulations are made2.
cy-gb	Mae adran 4(7) yn darparu na chaniateir gwneud unrhyw gynnig yn y Senedd i gymeradwyo’r offeryn a wneir o dan y weithdrefn gadarnhaol ‘gwnaed’ (ac felly ni chaiff y Senedd ystyried yr offeryn na phleidleisio arno) hyd nes y bydd 28 o ddiwrnodau2 wedi mynd heibio o’r dyddiad (ac yn cynnwys y dyddiad) y gwneir yr offeryn.

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

en-gb	Section 5 sets out what happens if a statutory instrument containing regulations under section 1 is made under the made affirmative procedure but fails to achieve Senedd approval (and so the regulations contained in that instrument cease to have effect).
cy-gb	Mae adran 5 yn nodi’r hyn sy’n digwydd os yw offeryn statudol sy’n cynnwys rheoliadau o dan adran 1 yn cael ei wneud o dan y weithdrefn gadarnhaol ‘gwnaed’ ond yn methu â chael cymeradwyaeth y Senedd (a’r rheoliadau sydd wedieu cynnwys yn yr offeryn hwnnw felly’n peidio â chael effaith).

en-gb	Section 5(2) provides that any liability, or increased liability, to land transaction tax or landfill disposals tax that would not have arisen but for the regulations is to be treated as never having arisen.
cy-gb	Mae adran 5(2) yn darparu bod unrhyw atebolrwydd, neu atebolrwydd uwch, i dreth trafodiadau tir neu dreth gwarediadau tirlenwi na fyddai wedi codi oni bai am y rheoliadau i’w drin fel pe na bai erioed wedi codi.

en-gb	Section 5(3) provides that any withdrawal of anentitlement to a tax credit, or reduction in such an entitlement (in relation to landfill disposals tax) that would not have occurred but for the regulations is to be treated as never having occurred.
cy-gb	Mae adran 5(3) yn darparu bod unrhyw dynnu yn ôl hawlogaeth i gredyd treth, neu leihau hawlogaeth o’r fath (mewn perthynas â threth gwarediadau tirlenwi) na fyddai wedi digwydd oni bai am y rheoliadau i’w drin fel pe na bai erioed wedi digwydd.

en-gb	Section 5(4) provides that any liability to a penalty, or an increase to the amount of a penalty, that would not have occurred but for the regulations is to be treated as never having arisen.
cy-gb	Mae adran 5(4) yn darparu bod unrhyw atebolrwydd i gosb, neu gynyddu swm cosb, na fyddai wedi digwydd oni bai am y rheoliadau i’w drin fel pe na bai erioed wedi codi.

en-gb	1 The 60-day period does not include any period during which Senedd Cymru is dissolved or is in recess for more than 4 days.
cy-gb	1 Nid yw’r cyfnod o 60 niwrnod yn cynnwys unrhyw gyfnod pan fo Senedd Cymru wedi ei diddymu na phan fo ar doriad am fwy na 4 diwrnod.

en-gb	2 The 28-day period does not include any period during which Senedd Cymru is dissolved or is in recess for more than 4 days.
cy-gb	2 Nid yw’r cyfnod o 28 o ddiwrnodau yn cynnwys unrhyw gyfnod pan fo Senedd Cymru wedi ei diddymu na phan fo ar doriad am fwy na 4 diwrnod.

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

en-gb	This will ensure that actionstaken by the taxpayer in accordance with the regulations during the period they had effect are not unlawful, and also will similarly protect actions taken by the Welsh Revenue Authority.
cy-gb	Bydd hyn yn sicrhau bod camau a gymerwyd gan y trethdalwr yn unol â’r rheoliadau yn ystod y cyfnod roeddent yn cael effaith yn parhau’n ddilys, ac yn yr un modd bydd yn diogelu camau a gymerwyd gan Awdurdod Cyllid Cymru.

en-gb	Section 6 – Review of operation and effect of this Act
cy-gb	Adran 6 - Adolygu gweithrediad ac effaith y Ddeddf hon

en-gb	Section 6 imposes a duty on the Welsh Ministers to review the operation and effect of the Act and publish the conclusions of that review within 4 years of the date that the Act came into force.
cy-gb	Mae adran 6 yn gosod dyletswydd ar Weinidogion Cymru i adolygu gweithrediad ac effaith y Ddeddf a chyhoeddi casgliadau’r adolygiad hwnnw o fewn 4 blynedd i’r dyddiad y daw’r Ddeddf i rym.

en-gb	That review must include an assessment of any alternative legislative mechanisms to make changes to the Welsh Tax Acts.
cy-gb	Rhaid i’r adolygiad hwnnw gynnwys asesiad o unrhyw  fecanweithiau  deddfwriaethol  amgen  ar  gyfer  gwneud  newidiadau  i Ddeddfau Trethi Cymru ac i reoliadau a wneir o dan y Deddfau hynny.

en-gb	Furthermore, the Welsh  Ministers must consult the Senedd and  such other persons  they consider appropriate as part of  the review.
cy-gb	At hynny, rhaid i Weinidogion Cymru ymgynghori â’r Senedd ac unrhyw bersonau eraill y maent yn ystyried eu bod yn briodol wrth gynnal yr adolygiad.

en-gb	Section 7 – Expiry of the power under section 1
cy-gb	Adran 7 – Y pŵer o dan adran 1 yn dod i ben

en-gb	Section 7(1) provides that the power to make regulations in section 1 expires five years after  the  date  that  the  Act  comes  into  force,  unless  the  Welsh  Ministers  make regulations under section 7(2) to extend that period for a further period up to a maximum end date of 30 April 2031.
cy-gb	Mae adran 7(1) yn darparu bod y pŵer i wneud rheoliadau yn adran 1 yn dod i ben bum mlynedd ar ôl y dyddiad y daw’r Ddeddf i rym, oni bai bod rheoliadau o dan adran 7(2) yn darparu bod y pŵer i barhau mewn grym am gyfnod pellach.

en-gb	The power in section 7(2) may be exercised only once (section 7(4)).
cy-gb	Dim ond unwaith y caniateir arfer y pŵer yn adran 7(2) (adran 7(3)).

en-gb	A statutory instrument containing regulations under that power must be made under the draft affirmative procedure.
cy-gb	Rhaid i offeryn statudol sy’n cynnwys rheoliadau o dan y pŵer yn adran 7(2) gael ei wneud o dan y weithdrefn gadarnhaol ddrafft (adran 7(4)).

en-gb	Section  7(5)  provides  that  the  regulations, cannot  be  laid  in  draft  before  the conclusions of the review set out in section 6 have been published, and that the Senedd cannot approve the regulations after the initial five-year period has ended.
cy-gb	Mae adran 7(5) yn darparu na chaniateir gosod rheoliadau a wneir o dan adran 7(2) gerbron y Senedd cyn i gasgliadau’r adolygiad sy’n ofynnol gan adran 6 gael eu cyhoeddi.

en-gb	Section 7(6) provides that regulations made under section 1, before the expiry of that power, continue in force following its expiry.
cy-gb	Mae adran 7(6) yn darparu bod rheoliadau a wneir o dan adran 1, cyn i’r pŵer hwnnw ddod i ben, yn parhau mewn grym ar ôl iddo ddod i ben.

en-gb	Section 10 – Short title
cy-gb	Adran 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.