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

Rhan 3 - Amgylchiadau pan na fo trefniadau wedi eu rhyddhau
Dim rhyddhad pan fo rhyddhad grŵp, rhyddhad caffael neu ryddhad atgyfansoddi ar gael

308.Nid oes unrhyw ryddhad ar gael o dan baragraff 2 na pharagraff 3 pe gallai’r trafodiad cyntaf fod wedi ei ryddhau o dan ryddhad grŵp, rhyddhad atgyfansoddi neu ryddhad caffael (hyd yn oed os caiff y rhyddhad hwnnw ei dynnu’n ôl wedi hynny). Nid oes unrhyw ryddhad ar gael o dan baragraff 2 pan fo’r trefniadau’n caniatáu i berson gaffael rheolaeth dros y sefydliad ariannol.

Tir a werthir i sefydliad ariannol ond bod trefniadau ar waith i drosglwyddo rheolaeth y sefydliad

309.Nid oes rhyddhad ar gael o dan baragraff 2 pan fo’r trefniadau yn cynnwys trefniadau i berson gaffael rheolaeth dros y sefydliad ariannol perthnasol.

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