Search Legislation

Nodiadau Esboniadol i Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017

Adran 6 - Caffael a gwaredu buddiant trethadwy

15.Mae adran 6 yn diffinio caffael a gwaredu buddiant trethadwy, sef creu, ildio, gollwng neu amrywio’r buddiant, er mai dim ond pan fo’n cael effaith fel rhoi les newydd (neu y caiff ei drin gan y Ddeddf hon fel rhoi les newydd) neu pan fo paragraff 24 o Atodlen 6 (gostwng rhent neu leihau tymor neu amrywio les mewn ffordd arall) yn gymwys y caiff amrywio les ei drin fel caffael a gwaredu buddiant trethadwy.

16.Mae’r darpariaethau yn yr adran hon yn gymwys yn ddarostyngedig i’r darpariaethau yn adran 10(4) (cyflawni’n sylweddol heb gwblhau), adran 11(3) (cyflawni’n sylweddol gontract sy’n darparu ar gyfer trosglwyddo i drydydd parti) a pharagraffau 20 a 24 o Atodlen 6 (cytundeb ar gyfer les a gostwng rhent neu leihau tymor neu amrywio les mewn ffordd arall).

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Welsh Parliament.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources