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

Rhyddhad ar gyfer caffaeliadau gan gyrff penodol y gwasanaeth iechyd

409.Mae paragraff 2 o’r Atodlen hon yn darparu rhyddhad rhag treth trafodiadau tir pan fo’r prynwr yn awdurdod iechyd penodol a ddiffinnir fel a ganlyn:

  • Bwrdd Iechyd Lleol a sefydlwyd o dan adran 11 o Ddeddf y Gwasanaeth Iechyd Gwladol (Cymru) 2006;

  • Awdurdod Iechyd Arbennig a sefydlwyd o dan adran 22 o Ddeddf y Gwasanaeth Iechyd Gwladol (Cymru) 2006; ac

  • Ymddiriedolaeth Gwasanaeth Iechyd Gwladol a sefydlwyd o dan adran 18 o Ddeddf y Gwasanaeth Iechyd Gwladol (Cymru) 2006.

410.Caiff Gweinidogion Cymru, drwy reoliadau, ychwanegu at y rhestr o gyrff iechyd sydd â’r hawl i hawlio’r rhyddhad hwn.

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