- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
7(1)At ddibenion paragraff 5(1)(b), “y dreth sy’n gysylltiedig â’r gydnabyddiaeth sy’n weddill” yw’r ffracsiwn priodol o swm y dreth a fyddai’n ddyledus (oni bai am yr Atodlen hon) mewn cysylltiad â’r trafodiad perthnasol.
(2)Yn is-baragraff (1), ystyr “y ffracsiwn priodol” yw—
Ffigwr 13
pan fo—
“CSW” y gydnabyddiaeth sy’n weddill ar gyfer y trafodiad perthnasol,
“CCA” yn gyfanswm cydnabyddiaeth yr anheddau, a
“CCSW” yn gyfanswm y gydnabyddiaeth sy’n weddill.
(3)Ystyr “cyfanswm y gydnabyddiaeth sy’n weddill” yw—
(a)ar gyfer trafodiad nad yw’n un o nifer o drafodiadau cysylltiol, y gydnabyddiaeth sy’n weddill ar gyfer y trafodiad hwnnw;
(b)ar gyfer un o nifer o drafodiadau cysylltiol—
(i)cyfanswm y gydnabyddiaeth drethadwy ar gyfer yr holl drafodiadau hynny, llai
(ii)cydnabyddiaeth cyfanswm yr anheddau.
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