Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu) – Rhestr o Welliannu wedi’u didoli Welsh Tax Acts etc. (Power to Modify) Bill - Marshalled list of Amendments 1

RHESTR O WELLIANNAU WEDI’U DIDOLI MARSHALLED LIST OF AMENDMENTS

Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu)

Welsh Tax Acts etc. (Power to Modify) Bill

Mae‘r gwelliannau â * ar eu pwys yn rhai newydd neu‘n rhai sydd wedi‘u haddasu

Amendments marked * are new or have been altered

Mae gwelliannau a nodir ag ‘R’ yn dynodi bod yr Aelod wedi datgan buddiant cofrestradwy o dan Reol Sefydlog 2 neu fuddiant perthnasol o dan Reolau Sefydlog 13 neu

17 wrth gyflwyno’r gwelliant.

Amendments marked ‘R’ mean that the Member has declared either a registrable interest under Standing Order 2 or relevant interest under Standing Orders 13 or 17 when tabling

the amendment.

Caiff y Bil ei ystyried yn y drefn a ganlyn—

The Bill will be considered in the following order—

Sections 1 – 10 Adrannau 1 – 10

Long title Teitl hir

Rebecca Evans 1

Section 1, page 1, line 19, after ‘2(4)’, insert ‘, (5) and (6)’.

Adran 1, tudalen 1, llinell 21, ar ôl ‘2(4)’, mewnosoder ‘, (5) a (6)’.

Peter Fox 5

Section 2, page 2, after line 29, insert—

‘( ) Part 3A of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (general anti-avoidance rule);’.

Adran 2, tudalen 2, ar ôl llinell 30, mewnosoder—

‘( ) Rhan 3A o Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) (y rheol gyffredinol yn erbyn osgoi trethi);’.

Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu) – Rhestr o Welliannu wedi’u didoli Welsh Tax Acts etc. (Power to Modify) Bill - Marshalled list of Amendments 2

Peter Fox 6

Section 2, page 3, line 9, leave out ‘alter’ and insert ‘modify’.

Adran 2, tudalen 3, llinell 9, hepgorer ‘newid’ a mewnosoder ‘addasu’.

Peter Fox 7

Page 4, after line 24, insert a new section—

‘[ ] Promoting public awareness of regulations under section 1

(1) The Welsh Ministers must take appropriate steps to promote public awareness of changes to the law made or to be made by regulations under section 1.

(2) The duty to promote public awareness in subsection (1) also applies to circumstances in which regulations under section 1 cease to have effect as a result of section 4(5) or (6).’.

Tudalen 4, ar ôl llinell 27, mewnosoder adran newydd—

‘[ ] Hybu ymwybyddiaeth y cyhoedd o reoliadau o dan adran 1

(1) Rhaid i Weinidogion Cymru gymryd camau priodol i hybu ymwybyddiaeth y cyhoedd o newidiadau i’r gyfraith a wneir, neu sydd i’w gwneud, gan reoliadau o dan adran 1.

(2) Mae’r ddyletswydd i hybu ymwybyddiaeth y cyhoedd yn is-adran (1) hefyd yn gymwys i amgylchiadau pan fo rheoliadau o dan adran 1 yn peidio â chael effaith o ganlyniad i adran 4(5) neu (6).’.

Peter Fox 8

Section 6, page 4, line 27, leave out—

‘(a) review the operation and effect of this Act, and

(b) publish the conclusions of the review before the end of’

and insert—

‘in each of the review periods specified in subsection (2)—

(a) review the operation and effect of this Act, and

(b) publish the conclusions of the review.

(2) The specified review periods are—

(a) the period of 2 years beginning with the day on which this Act comes into force;’.

Adran 6, tudalen 4, llinell 30, hepgorer—

‘(a) adolygu gweithrediad ac effaith y Ddeddf hon, a

(b) cyhoeddi casgliadau’r adolygiad cyn diwedd’

a mewnosoder—

‘ym mhob un o’r cyfnodau adolygu a bennir yn is-adran (2)—

(a) adolygu gweithrediad ac effaith y Ddeddf hon, a

(b) cyhoeddi casgliadau’r adolygiad.

Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu) – Rhestr o Welliannu wedi’u didoli Welsh Tax Acts etc. (Power to Modify) Bill - Marshalled list of Amendments 3

(2) Y cyfnodau adolygu a bennir yw—

(a) y cyfnod o 2 flynedd sy’n dechrau â’r diwrnod y daw’r Ddeddf hon i rym;’.

Llyr Gruffydd 3

Gyda chefnogaeth / Supported by: Peter Fox

Section 6, page 4, after line 29, insert—

‘(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.’.

Adran 6, tudalen 4, ar ôl llinell 32, mewnosoder—

‘(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.’.

Llyr Gruffydd 4

Gyda chefnogaeth / Supported by: Peter Fox

Section 6, page 4, after line 29, insert—

‘(2) In undertaking a review under this section, the Welsh Ministers must consult Senedd Cymru and such other persons as they consider appropriate.’.

Adran 6, tudalen 4, ar ôl llinell 32, mewnosoder—

‘(2) 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.’.

Rebecca Evans 2

Section 7, page 5, line 3, leave out ‘not exceeding 5 years’ and insert ‘ending no later than 30 April 2031’.

Adran 7, tudalen 5, llinell 4, hepgorer ‘heb fod yn hwy na 5 mlynedd’ a mewnosoder ‘sy’n dod i ben heb fod yn hwyrach na 30 Ebrill 2031’.

Peter Fox 9

Section 7, page 5, line 12, leave out ‘under section 6’ and insert ‘relating to the period mentioned in section 6(subsection to be inserted by amendment 8)(b)’.

Adran 7, tudalen 5, llinell 13, hepgorer ‘o dan adran 6’ a mewnosoder ‘sy’n ymwneud â’r cyfnod a grybwyllir yn adran 6(yr is-adran sy’n cael ei mewnosod gan welliant 8)(b)’.

Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu) – Rhestr o Welliannu wedi’u didoli Welsh Tax Acts etc. (Power to Modify) Bill - Marshalled list of Amendments 4

Peter Fox 10

Section 7, page 5, after line 15, insert—

‘( ) No motion may be moved in Senedd Cymru for a resolution to approve a draft of the instrument during the period of 28 days beginning with the day on which the draft instrument is laid.

( ) In calculating the period mentioned in subsection (the first subsection to be inserted by this amendment), no account is to be taken of any time during which Senedd Cymru is—

(a) dissolved, or

(b) in recess for more than 4 days.’.

Adran 7, tudalen 5, ar ôl llinell 16, mewnosoder—

‘( ) Ni chaniateir gwneud cynnig yn Senedd Cymru ar gyfer penderfyniad i gymeradwyo drafft o’r offeryn yn ystod y cyfnod o 28 o ddiwrnodau sy’n dechrau â’r diwrnod y gosodir yr offeryn drafft.

( ) Wrth gyfrifo’r cyfnod a grybwyllir yn is-adran (yr is-adran gyntaf sy’n cael ei mewnosod gan y gwelliant hwn), rhaid diystyru unrhyw adeg pan fo Senedd Cymru—

(a) wedi ei diddymu, neu

(b) ar doriad am fwy na 4 diwrnod.’.