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

Ymddiriedolaethau rhanberchnogaeth: dewis triniaeth gwerth marchnadol

355.Mae paragraff 12 yn gwneud darpariaeth i’r prynwr ddewis triniaeth gwerth marchnadol. Ni chaniateir i ddewis ar gyfer triniaeth gwerth marchnadol gael ei dynnu’n ôl neu ei ddiwygio, ar ddyddiad diweddarach, ar ôl cyflwyno’r dewis.

356.Cymerir mai’r gydnabyddiaeth drethadwy ar gyfer datgan yr ymddiriedolaeth ranberchnogaeth yw’r swm sy’n ymwneud â gwerth marchnadol yr annedd y cyfrifir y premiwm drwy gyfeirio ato. Mae is-baragraff (3)(b) yn darparu na ddylid ystyried taliadau cyfwerth â rhent.

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