
1 

(1) Enw'r Rheoliadau hyn yw Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2008, a deuant i rym ar 31 Mawrth 2008.
(2) Mae'r Rheoliadau hyn yn gymwys o ran awdurdodau lleol yng Nghymru.
2 
Mae Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) 2003 wedi'u diwygio fel a bennir yn rheoliadau 3 i 5.
3 
Yn lle rheoliad 22 rhodder—“
22 
A local authority must calculate for the current financial year an amount of minimum revenue provision which it considers to be prudent.”.
4 
Yn rheoliad 24C—
(a) yn lle paragraff (1)(b) rhodder—“
(b) as a consequence of such early repayment—
(i) the local authority is required to pay a premium to the lender of the loan or is required, in accordance with proper practices, to account for an amount in respect of a premium as if it were required to pay such a premium; or
(ii) the lender of the loan gives the local authority a discount on the loan or the local authority is required, in accordance with proper practices, to account for an amount in respect of a discount as if the lender had given the local authority such a discount; and”;
(b) in paragraph (4), in the definition of “initial year”, after “repaid” insert—“
 ;
 “replacement loan” means any loan of money to the local authority some or all of which the local authority treats, for accounting purposes, as a replacement for some or all of the loan referred to in sub-paragraph (a) of paragraph (1).”
5 
Ar ôl rheoliad 24D, mewnosoder—“
24E 

(1) This regulation applies—
(a) where on any day before 21 January 2008 —
(i) a local authority had taken out a stepped interest rate loan, and
(ii) that loan had not been repaid in full; and
(b) in relation to financial years beginning on or after 1 April 2007.
(2) Where this regulation applies, the amount the local authority charges to its revenue account with respect to the interest payable on the loan must be either—
(a) the amount of the interest, if any, which it is due to pay in the financial year in accordance with the loan agreement for that loan; or
(b) calculated in accordance with the accounting practices identified in regulation 25.
(3) In this regulation, “stepped interest rate loan” means a loan taken out by a local authority at an interest rate which increases in one or more increments through the life of the loan.
24F 

(1) This regulation applies—
(a) where before 21 January 2008 a local authority has given a financial guarantee on behalf of another person; and
(b) in relation to financial years beginning on or after 1 April 2007.
(2) Where this regulation applies, the amount the local authority charges to its revenue account with respect to the guarantee must be calculated either—
(a) in accordance with proper practices for the financial year beginning on 1 April 2006; or
(b) in accordance with the accounting practices identified in regulation 25.”.
Brian Gibbons
Y Gweinidog dros Gyfiawnder Cymdeithasol a Llywodraeth Leol, un o Weinidogion Cymru
3 Mawrth 2008