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

Rhan 7 - Cymhwyso Rhannau 5 a 6 mewn perthynas â lesoedd

290.Mae Rhan 7 o’r Atodlen hon yn gwneud darpariaeth ar gyfer cymhwyso Rhannau 5 a 6 i lesoedd, ac mae felly’n diwygio Atodlen 6 yn unol â hynny. Pan fo’r holl gydnabyddiaeth neu ran o’r gydnabyddiaeth ar gyfer trafodiad o dan baragraffau 13 neu 21 ar ffurf rhent, bydd y gydnabyddiaeth drethadwy ar gyfer y trafodiad yn gyfran o werth net presennol y rhent fel y’i pennir gan Ran 5 o Atodlen 6 (lesoedd: cyfrifo’r dreth sydd i’w chodi).

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