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

Treth sydd i’w chodi mewn cysylltiad â chydnabyddiaeth ar wahân i rent: lesoedd cymysg

276.Mae paragraff 35 yn darparu bod cydnabyddiaeth ar wahân i rent ar gyfer les gymysg i’w rhannu, ar sail deg a rhesymol, rhwng eiddo preswyl ac eiddo amhreswyl a bod y ddau drafodiad tybiannol hynny i’w trin fel trafodiadau cysylltiol.

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