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

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PENNOD 4COFRESTRU TRAFODIADAU TIR

65Cofrestru trafodiadau tir

(1)Ni chaiff y Prif Gofrestrydd Tir (“y Cofrestrydd”) gofrestru, gofnodi na dangos fel arall mewn cofnod a wneir yn y gofrestr teitlau a gedwir gan y Cofrestrydd drafodiad tir hysbysadwy na dogfen sy’n rhoi effaith i drafodiad o’r fath neu sy’n dystiolaeth ohono oni bai y cyflwynir tystysgrif ACC gyda’r cais i gofrestru, i gofnodi neu i ddangos y trafodiad fel arall.

(2)Tystysgrif a ddyroddir gan ACC yw “tystysgrif ACC”, sy’n datgan bod ffurflen dreth wedi ei dychwelyd mewn cysylltiad â’r trafodiad.

(3)Ond nid yw is-adran (1) yn gymwys i’r graddau—

(a)y mae’n ofynnol cofrestru, cofnodi neu ddangos fel arall y trafodiad tir hysbysadwy neu ddogfen sy’n rhoi effaith i’r trafodiad hwnnw neu sy’n dystiolaeth ohono mewn cofnod a wneir yn y gofrestr teitlau heb unrhyw gais i gofrestru;

(b)y mae’r cofnod yn cofrestru, yn cofnodi neu’n dangos fel arall fuddiant neu hawl ar wahân i’r buddiant trethadwy y mae’r prynwr yn y trafodiad tir yn ei gaffael.

(4)Nid yw’r adran hon yn gymwys—

(a)i gontract sydd i’w drin fel trafodiad tir yn rhinwedd—

(i)adran 10(4) (contract a throsglwyddo), neu

(ii)adran 11(3) (contract sy’n darparu ar gyfer trosglwyddo i drydydd parti);

(b)trafodiad tybiannol neu drafodiad tybiannol ychwanegol o fewn yr ystyr a roddir yn Atodlen 2;

(c)cytundeb ar gyfer les sydd i’w drin fel trafodiad tir yn rhinwedd paragraff 20(1) o Atodlen 6;

(d)amrywiad i les sydd i’w drin fel trafodiad tir yn rhinwedd paragraff 24(1) neu 25(1) o’r Atodlen honno.

(5)Caiff Gweinidogion Cymru drwy reoliadau wneud darpariaeth ynghylch tystysgrifau ACC.

(6)Caiff rheoliadau a wneir o dan is-adran (5), yn benodol—

(a)gwneud darpariaeth o ran yr amodau y mae’n rhaid eu bodloni cyn dyroddi tystysgrif;

(b)gwneud darpariaeth ynghylch dyroddi tystysgrifau dyblyg;

(c)darparu ar gyfer dyroddi tystysgrifau lluosog pan ddychwelir ffurflen dreth sy’n ymwneud â mwy nag un trafodiad.

(7)O ran y Cofrestrydd—

(a)rhaid iddo ganiatáu i ACC archwilio unrhyw dystysgrifau a gyflwynir o dan yr adran hon, a

(b)caiff ymrwymo i drefniadau ar gyfer rhoi gwybodaeth arall a chyfleusterau eraill i ACC er mwyn gwirio y cydymffurfiwyd â gofynion y Ddeddf hon.

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