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This is the original version (as it was originally enacted).

Trin deiliad bond fel pe bai ganddo fuddiant os caffaelir rheolaeth dros ased sylfaenol

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4(1)Nid yw paragraff 3 yn gymwys os caffaelir rheolaeth dros yr ased sylfaenol gan—

(a)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)Ond nid yw is-baragraff (1) yn gweithredu i ddatgymhwyso paragraff 3 yn y naill na’r llall o’r achosion a ganlyn.

(4)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.

(5)Yr ail achos yw—

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

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

(6)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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