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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This is the original version (as it was originally enacted).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 y mae’r Atodlen hon yn gymwys iddynt

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3(1)Mae’r Atodlen hon yn gymwys i drafodiad perthnasol.

(2)Ystyr “trafodiad perthnasol” yw trafodiad trethadwy—

(a)sydd o fewn is-baragraff (3) neu (4), a

(b)nad yw wedi ei eithrio gan is-baragraff (5).

(3)Mae trafodiad o fewn yr is-baragraff hwn os ei brif destun yw—

(a)buddiant mewn o leiaf ddwy annedd, neu

(b)buddiant mewn o leiaf ddwy annedd ac eiddo arall.

(4)Mae trafodiad o fewn yr is-baragraff hwn—

(a)os ei brif destun yw—

(i)buddiant mewn annedd, neu

(ii)buddiant mewn annedd ac eiddo arall,

(b)os yw’n un o nifer o drafodiadau cysylltiol, ac

(c)os prif destun o leiaf un o’r trafodiadau cysylltiol eraill yw—

(i)buddiant mewn rhyw annedd arall neu ryw anheddau eraill, neu

(ii)buddiant mewn rhyw annedd arall neu ryw anheddau eraill ac eiddo arall.

(5)Mae trafodiad wedi ei eithrio gan yr is-baragraff hwn—

(a)os yw paragraff 10 (rhyddhad ar gyfer trafodiadau yr ymrwymir iddynt gan bersonau sy’n arfer hawliau ar y cyd) o Atodlen 14 yn gymwys iddo, neu

(b)os yw rhyddhad o dan Atodlen 16 (rhyddhad grŵp), Atodlen 17 (rhyddhad atgyfansoddi a rhyddhad caffael) neu Atodlen 18 (rhyddhad elusennau) ar gael ar ei gyfer (hyd yn oed os caiff rhyddhad o’r fath ei dynnu’n ôl).

(6)Mae cyfeiriad yn yr Atodlen hon at fuddiant mewn annedd yn gyfeiriad at unrhyw fuddiant trethadwy mewn annedd neu dros annedd.

(7)Ond, yn achos annedd sy’n ddarostyngedig i les a roddir am dymor cychwynnol o fwy na 21 o flynyddoedd, nid yw unrhyw fuddiant sy’n uwchfuddiant mewn perthynas â’r les i’w drin fel buddiant mewn annedd at ddibenion paragraffau 4 a 5.

(8)Nid yw is-baragraff (7) yn gymwys—

(a)pan fo’r gwerthwr yn gorff cymwys o fewn yr ystyr a roddir gan baragraff 9(3) o Atodlen 15 (rhyddhad ar gyfer caffaeliadau eiddo preswyl penodol gan denantiaid),

(b)pan fo’r trafodiad yn werthiant o dan drefniant gwerthu ac adlesu o fewn ystyr paragraff 2 o Atodlen 9 (trefniadau gwerthu ac adlesu),

(c)os rhoi buddiant lesddaliad yw’r gwerthiant hwnnw, a

(d)pan fo’r elfen adlesu o’r trefniant hwnnw wedi ei rhyddhau rhag treth o dan Atodlen 9 (rhyddhad gwerthu ac adlesu).

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