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- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
3(1)Mae’r paragraff hwn yn gymwys pan fo—
(a)les yn cael ei rhoi—
(i)gan gorff cymwys, neu
(ii)yn unol â’r hawl i brynu a gadwyd,
(b)yr amodau yn is-baragraff (2) wedi eu bodloni, ac
(c)y prynwr yn dewis i dreth gael ei chodi yn unol â’r paragraff hwn.
(2)Yr amodau yw—
(a)bod rhaid i’r les fod ar gyfer annedd;
(b)bod rhaid i’r les roi’r hawl i ddefnyddio’r annedd i’r tenant, a neb arall;
(c)bod rhaid i’r les ddarparu i’r tenant gaffael y rifersiwn;
(d)bod rhaid i’r les gael ei rhoi yn rhannol fel cydnabyddiaeth ar gyfer rhent ac yn rhannol fel cydnabyddiaeth ar gyfer premiwm a gyfrifir ar sail—
(i)gwerth marchnadol yr annedd, neu
(ii)swm a gyfrifir ar sail y gwerth hwnnw;
(e)bod rhaid i’r les gynnwys datganiad o—
(i)gwerth marchnadol yr annedd, neu
(ii)y swm a gyfrifir ar sail y gwerth hwnnw;
y cyfrifir y premiwm ar ei sail.
(3)O ran dewis i dreth gael ei chodi o dan y paragraff hwn—
(a)rhaid cynnwys hynny ar y ffurflen dreth a ddychwelir mewn cysylltiad â rhoi’r les (neu mewn diwygiad i’r ffurflen dreth honno), a
(b)mae’n ddi-alw’n-ôl, fel na chaniateir diwygio’r ffurflen dreth er mwyn tynnu’r dewis yn ôl.
(4)Pan fo’r paragraff hwn yn gymwys cymerir mai’r gydnabyddiaeth drethadwy ar gyfer rhoi’r les yw’r swm a nodir yn y les yn unol ag is-baragraff (2)(e)(i) neu (ii).
(5)Pan fo’r paragraff hwn yn gymwys rhaid diystyru’r rhent a grybwyllir yn is-baragraff (2)(d) at ddibenion treth trafodiadau tir.
(6)Nid yw adran 70 (ystyr gwerth marchnadol) yn gymwys i’r paragraff hwn.
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