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Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017

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Ni chaiff rhyddhad grŵp ei dynnu’n ôl pan fo gwerthwr yn gadael grŵp

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10(1)Ni chaiff rhyddhad grŵp ei dynnu’n ôl o dan baragraff 8 pan fo’r prynwr yn peidio â bod yn aelod o’r un grŵp â’r gwerthwr am fod y gwerthwr yn gadael y grŵp.

(2)Ystyrir bod y gwerthwr yn gadael y grŵp os yw’r cwmnïau yn peidio â bod yn aelodau o’r un grŵp oherwydd trafodiad sy’n ymwneud â chyfranddaliadau—

(a)yn y gwerthwr, neu

(b)mewn cwmni arall—

(i)sydd uwchlaw’r gwerthwr yn strwythur y grŵp, a

(ii)sydd, o ganlyniad i’r trafodiad, yn peidio â bod yn aelod o’r un grŵp â’r prynwr.

(3)At ddiben is-baragraff (2), mae cwmni “uwchlaw” y gwerthwr yn strwythur y grŵp os yw’r gwerthwr, neu gwmni arall sydd uwchlaw’r gwerthwr yn strwythur y grŵp, yn is-gwmni 75% i’r cwmni.

(4)Ond os yw rheolaeth dros y prynwr yn newid ar ôl i’r gwerthwr adael y grŵp, mae paragraffau 8, 9(4) a (6), 13 a 14 yn cael effaith fel pe bai’r prynwr bryd hynny wedi peidio â bod yn aelod o’r un grŵp â’r gwerthwr (ond gweler is-baragraff (7)).

(5)At ddibenion y paragraff hwn, mae rheolaeth dros y prynwr yn newid os yw—

(a)person sydd â rheolaeth dros y prynwr (ar ei ben ei hun neu ynghyd ag eraill) yn peidio â bod â rheolaeth drosto,

(b)person yn cael rheolaeth dros y prynwr (ar ei ben ei hun neu ynghyd ag eraill), neu

(c)y prynwr yn cael ei ddirwyn i ben.

(6)At ddibenion is-baragraff (5), nid oes gan berson (“P”) reolaeth dros y prynwr, ac nid yw’n cael rheolaeth dros y prynwr, os oes gan berson arall neu bersonau eraill reolaeth dros P.

(7)Nid yw is-baragraff (4) yn gymwys pan fo—

(a)rheolaeth dros y prynwr yn newid am fod credydwr benthyciadau (o fewn yr ystyr a roddir i “loan creditor” gan adran 453 o Ddeddf Treth Gorfforaeth 2010 (p. 4)) yn cael rheolaeth dros y prynwr, neu’n peidio â bod â rheolaeth dros y prynwr, a

(b)y personau eraill a oedd â rheolaeth dros y prynwr cyn y newid hwnnw yn parhau i fod â rheolaeth drosto.

(8)Yn y paragraff hwn, mae cyfeiriadau at “rheolaeth” i’w dehongli yn unol â’r diffiniad o “control” yn adrannau 450 a 451 o Ddeddf Treth Gorfforaeth 2010 (p. 4) (yn ddarostyngedig i is-baragraff (6)).

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