Search Legislation

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

Status:

This is the original version (as it was originally enacted).

Cyflawni’n sylweddol

14Ystyr cyflawni’n sylweddol

(1)Mae contract wedi ei gyflawni’n sylweddol at ddibenion y Ddeddf hon pan fo—

(a)y prynwr, neu berson sy’n gysylltiedig â’r prynwr, yn cymryd meddiant o holl destun y contract, neu’r holl destun i raddau helaeth, neu

(b)cyfran helaeth o’r gydnabyddiaeth yn cael ei thalu neu ei darparu.

(2)At ddibenion is-adran (1)(a)—

(a)mae meddiant yn cynnwys cael rhenti ac elw neu’r hawl i’w cael, a

(b)nid oes wahaniaeth pa un a gymerir meddiant o dan y contract neu o dan drwydded neu les dros dro neu denantiaeth wrth ewyllys.

(3)At ddibenion is-adran (1)(b), caiff cyfran helaeth o’r gydnabyddiaeth ei thalu neu ei darparu—

(a)os nad yw dim o’r gydnabyddiaeth yn rhent, pan delir neu pan ddarperir yr holl gydnabyddiaeth, neu’r holl gydnabyddiaeth i raddau helaeth;

(b)os rhent yw’r unig gydnabyddiaeth, pan wneir y taliad rhent cyntaf;

(c)os yw’r gydnabyddiaeth yn cynnwys rhent yn ogystal â chydnabyddiaeth arall, pan ddigwydd y cyntaf o’r canlynol—

(i)caiff yr holl gydnabyddiaeth ar wahân i rent, neu’r holl gydnabyddiaeth ar wahân i rent i raddau helaeth, ei thalu neu ei darparu, neu

(ii)gwneir y taliad rhent cyntaf.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.

Original (As Enacted or Made) - English:The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

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 National Assembly for Wales.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources