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

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This is the original version (as it was originally enacted).

Cyfnewidiadau

16Cyfnewidiadau

(1)Mae’r Ddeddf hon yn gymwys mewn achos sydd o fewn is-adran (2) mewn perthynas â phob trafodiad a ddisgrifir yn yr is-adran honno fel pe bai pob un yn wahanol i’w gilydd ac ar wahân i’w gilydd (ac nid ydynt yn drafodiadau cysylltiol o fewn ystyr adran 8).

(2)Mae achos o fewn yr is-adran hon pan fo person (ar ei ben ei hun neu ar y cyd) yn ymrwymo i drafodiad tir fel prynwr, yn gydnabyddiaeth, boed lwyr neu rannol, y bydd y person hwnnw (ar ei ben ei hun neu ar y cyd) yn ymrwymo i drafodiad tir arall fel gwerthwr.

(3)Caiff trafodiad ei drin at ddibenion y Ddeddf hon fel un y mae person wedi ymrwymo iddo fel prynwr, yn gydnabyddiaeth, boed lwyr neu rannol, y bydd y person hwnnw yn ymrwymo i drafodiad tir arall fel gwerthwr mewn achos sydd o fewn is-adran (4).

(4)Mae achos o fewn yr is-adran hon pan fodlonir rhwymedigaeth i roi cydnabyddiaeth ar gyfer trafodiad tir y mae person yn ymrwymo iddo fel prynwr yn llwyr neu’n rhannol wrth i’r person hwnnw ymrwymo i drafodiad arall fel gwerthwr.

(5)O ran y swm o’r gydnabyddiaeth drethadwy yn achos cyfnewidiadau a thrafodiadau tebyg, gweler—

(a)paragraffau 5 a 6 o Atodlen 4 (cyfnewidiadau, darnddosbarthu etc.);

(b)paragraff 18 o’r Atodlen honno (trefniadau sy’n cynnwys cyrff cyhoeddus neu gyrff addysgol).

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