185.Pan fo’r gydnabyddiaeth ar ffurf darparu gwasanaethau (ac eithrio’r gwaith o adeiladu, gwella neu drwsio adeilad neu strwythur arall), Mae paragraff 12 yn darparu y cymerir mai ei gwerth yw ei gwerth ar y farchnad agored (gan gynnwys treth ar werth) ar y dyddiad y mae’r trafodiad yn cael effaith. Mae hyn yn ddarostyngedig i baragraff 18 (trefniadau sy’n ymwneud â chyrff cyhoeddus neu addysgol).
Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Welsh Parliament.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
