It should be read alongside section 54 of the Landfill Disposals Tax (Wales) Act 2017 (LDTA) and Part 3 of the Landfill Disposals Tax (Administration) (Wales) Regulations 2018.
Dylid eu darllen ar y cyd ag adran 54 o Ddeddf Treth Gwarediadau Tirlenwi (Cymru) 2017 (DTGT) a rhan 3 o Reoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018.