These Regulations are made under section 188 of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (“the Act”).
Mae’r Rheoliadau hyn wedi eu gwneud o dan adran 188 o Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) (“y Ddeddf”).
Link:
The Tax Collection and Management (Wales) Act 2016 (Supplemental Provision) Regulations 2018 / Rheoliadau Deddf Casglu a Rheoli Trethi (Cymru) 2016 (Darpariaeth Atodol) 2018
Source: Legislation .gov.uk