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This is the original version (as it was originally enacted).

Rhyddhad heb fod ar gael pan fo deiliad bond yn caffael rheolaeth dros ased sylfaenol

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17(1)Nid yw rhyddhad a ddarperir o dan baragraff 13 neu 15 (gan gynnwys pan ddarperir y rhyddhad o dan y naill baragraff neu’r llall fel y’u haddesir gan baragraff 18) ar gael os caiff rheolaeth dros yr ased sylfaenol ei gaffael gan—

(a)y deiliad bond, neu

(b)grŵp o ddeiliaid bond cysylltiedig.

(2)Mae deiliad bond (“DB”), neu grŵp o ddeiliaid bond cysylltiedig, yn caffael rheolaeth dros yr ased sylfaenol—

(a)os yw hawliau deiliaid bond o dan fond buddsoddi cyllid arall yn cynnwys hawliau rheoli a rheolaeth dros asedau’r bond, a

(b)os yw DB, neu’r grŵp, yn caffael hawliau digonol i alluogi DB, neu aelodau’r grŵp yn gweithredu ar y cyd, i arfer hawliau rheoli a rheolaeth dros asedau’r bond gan eithrio unrhyw ddeiliaid bond eraill.

(3)Os yw DB, neu’r grŵp, yn caffael rheolaeth dros yr ased sylfaenol cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r dyddiad y mae’r trafodiad cyntaf yn cael effaith, effaith is-baragraff (1) yw nad yw paragraff 13 yn gymwys i’r trafodiad hwnnw.

(4)Os yw DB, neu’r grŵp, yn caffael rheolaeth dros yr ased sylfaenol ar ôl diwedd y cyfnod hwnnw a bod amodau 1 i 3 wedi eu bodloni, effaith is-baragraff (1) yw y caiff unrhyw ryddhad o dan baragraff 13 ei drin fel pe bai wedi ei dynnu’n ôl o dan baragraff 14.

(5)Ond nid yw is-baragraff (1) yn rhwystro’r rhyddhadau rhag bod ar gael yn y naill neu’r llall o’r achosion a ganlyn.

(6)Yr achos cyntaf yw—

(a)ar yr adeg y caffaelwyd yr hawliau, nid oedd DB (neu’r holl ddeiliaid bond cysylltiedig) yn gwybod, ac nid oedd ganddo neu ganddynt unrhyw reswm i amau bod y caffaeliad yn galluogi arfer hawliau rheoli a rheolaeth dros asedau’r bond, a

(b)cyn gynted ag y bo’n rhesymol ymarferol ar ôl i DB (neu unrhyw un neu ragor o’r deiliaid bond) ddod yn ymwybodol bod y caffaeliad yn galluogi arfer yr hawliau hynny, bod DB (neu rai deiliaid bond neu’r holl ddeiliaid bond) yn trosglwyddo hawliau digonol fel na fo’n bosibl arfer yr hawliau hynny mwyach.

(7)Yr ail achos yw—

(a)pan fo DB yn gwarantu cynnig cyhoeddus o hawliau o dan y bond, a

(b)pan na fo DB yn arfer yr hawliau rheoli a rheolaeth dros asedau’r bond.

(8)Yn y paragraff hwn, ystyr “gwarantu”, mewn perthynas â chynnig hawliau o dan fond, yw cytuno i wneud taliadau cyfalaf o dan y bond os nad yw personau eraill yn gwneud y taliadau hynny.

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