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This is the original version (as it was originally enacted).

Trafodiadau hysbysadwy

45Trafodiadau hysbysadwy

(1)At ddibenion y Ddeddf hon, mae trafodiad tir yn hysbysadwy os yw—

(a)yn gaffaeliad prif fuddiant mewn tir (gweler adran 68) nad yw o fewn un o’r eithriadau a restrir yn adran 46,

(b)yn gaffaeliad buddiant trethadwy, ac eithrio prif fuddiant mewn tir—

(i)os nad yw’n esempt rhag codi treth arno fel y darperir yn Atodlen 3, a

(ii)os yw treth i’w chodi ar gyfradd o fwy na 0%, neu y byddai treth i’w chodi felly oni bai am ryddhad a restrir yn adran 30, mewn cysylltiad ag unrhyw ran o’r gydnabyddiaeth drethadwy ar gyfer y trafodiad,

(c)yn drafodiad tir y trinnir person fel pe bai’n ymrwymo iddo yn rhinwedd adran 11(3) (contract sy’n darparu ar gyfer trosglwyddo i drydydd parti), neu

(d)yn drafodiad tir tybiannol neu’n drafodiad tir tybiannol ychwanegol o fewn yr ystyr a roddir ym mharagraff 8(1) a (3) o Atodlen 2.

(2)Mae’r adran hon yn cael effaith yn ddarostyngedig i—

(a)adran 10(5) (contract a throsglwyddo),

(b)paragraff 18(5) o Atodlen 4 (trefniadau sy’n ymwneud â chyrff cyhoeddus neu addysgol),

(c)paragraff 44(1) o Atodlen 7 (trosglwyddo buddiant partneriaeth), a

(d)paragraff 2(6) o Atodlen 10 (cyllid eiddo arall).

46Eithriadau ar gyfer caffaeliadau penodol prif fuddiannau mewn tir

(1)Mae’r eithriadau y cyfeirir atynt yn adran 45 fel a ganlyn.

(2)Trafodiad sy’n esempt rhag codi treth arno fel y darperir yn Atodlen 3.

(3)Caffaeliad ac eithrio rhoi, aseinio neu ildio les pan fo’r gydnabyddiaeth drethadwy, ynghyd â’r gydnabyddiaeth drethadwy ar gyfer unrhyw drafodiadau cysylltiol, yn llai na £40,000.

(4)Rhoi les am gyfnod o lai na 7 mlynedd, pan na fo’r gydnabyddiaeth drethadwy uwchlaw’r trothwy cyfradd sero.

(5)Aseinio neu ildio les—

(a)pan roddwyd y les yn wreiddiol am gyfnod o lai na 7 mlynedd, a

(b)pan na fo’r gydnabyddiaeth drethadwy ar gyfer yr aseinio neu’r ildio uwchlaw’r trothwy cyfradd sero.

(6)Rhoi les am gyfnod o 7 mlynedd neu ragor pan fo—

(a)y gydnabyddiaeth drethadwy ar wahân i rent yn llai na £40,000, a

(b)y rhent perthnasol yn llai na £1,000.

(7)Aseinio neu ildio les—

(a)pan roddwyd y les yn wreiddiol am gyfnod o 7 mlynedd neu ragor, a

(b)pan fo’r gydnabyddiaeth drethadwy ar gyfer yr aseinio neu’r ildio yn llai na £40,000.

(8)Mae’r gydnabyddiaeth drethadwy ar gyfer caffaeliad uwchlaw’r trothwy cyfradd sero os yw’n cynnwys—

(a)unrhyw swm y mae treth i’w chodi arno ar gyfradd o fwy na 0%, neu

(b)unrhyw swm y byddai treth i’w chodi arno felly oni bai am ryddhad a restrir yn adran 30(2) neu (3).

(9)Yn is-adran (6), ystyr “rhent perthnasol” yw—

(a)y rhent blynyddol (fel y’i diffinnir ym mharagraff 36(2) o Atodlen 6), neu

(b)yn achos rhoi les y mae paragraff 31 o Atodlen 7 yn gymwys iddi, y gyfran drethadwy berthnasol o’r rhent blynyddol (fel y’i cyfrifir yn unol â’r paragraff hwnnw).

(10)Caiff Gweinidogion Cymru drwy reoliadau ddiwygio is-adran (3), (6) neu (7) er mwyn rhoi swm gwahanol yn lle’r swm a bennir yno am y tro.

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