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This is the original version (as it was originally enacted).

Cyfyngiadau ar argaeledd rhyddhad grŵp

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4(1)Nid yw rhyddhad grŵp ar gael os oes trefniadau ar waith, ar y dyddiad y mae’r trafodiad yn cael effaith, sy’n golygu—

(a)bod gan berson neu y gallai person gael, ar yr adeg honno neu ar ryw adeg ddiweddarach, reolaeth dros y prynwr ond nid dros y gwerthwr, neu

(b)bod gan unrhyw bersonau neu y gallai unrhyw bersonau gael, gyda’i gilydd, ar yr adeg honno neu ar ryw adeg ddiweddarach, reolaeth dros y prynwr ond nid dros y gwerthwr.

(2)Nid yw is-baragraff (1) yn gymwys i drefniadau yr ymrwymir iddynt gyda’r nod o gaffael cyfranddaliadau gan gwmni (“y cwmni caffael”)—

(a)y bydd adran 75 o Ddeddf Cyllid 1986 (p. 41) (y dreth stamp: rhyddhad caffael) yn gymwys iddo,

(b)y bydd yr amodau ar gyfer rhyddhad o dan yr adran honno yn cael eu bodloni mewn perthynas ag ef, ac

(c)y bydd y prynwr, o ganlyniad iddo, yn aelod o’r un grŵp â’r cwmni caffael.

(3)Nid yw rhyddhad grŵp ar gael os rhoddir effaith i’r trafodiad yn unol â threfniadau, neu mewn cysylltiad â threfniadau pan fo—

(a)y gydnabyddiaeth, neu unrhyw ran o’r gydnabyddiaeth, ar gyfer y trafodiad i’w darparu neu i’w derbyn (yn uniongyrchol neu’n anuniongyrchol) gan berson ac eithrio un o gwmnïau’r grŵp, neu

(b)y gwerthwr a’r prynwr i beidio â bod yn aelodau o’r un grŵp am fod y prynwr yn peidio â bod yn is-gwmni 75% i’r gwerthwr neu i drydydd cwmni.

(4)Mae trefniadau o fewn is-baragraff (3)(a)—

(a)os yw’r gwerthwr neu’r prynwr, neu un arall o gwmnïau’r grŵp, i gael ei alluogi i ddarparu unrhyw ran o’r gydnabyddiaeth, neu i roi’r gorau i unrhyw ran ohoni, drwy wneud neu o ganlyniad i wneud trafodiad neu drafodiadau, a

(b)os yw’r trafodiad neu’r trafodiadau, neu unrhyw rai ohonynt, yn cynnwys taliad neu warediad arall gan berson ac eithrio un o gwmnïau’r grŵp.

(5)Yn is-baragraffau (3)(a) a (b), ystyr “un o gwmnïau’r grŵp” yw cwmni sydd, ar y dyddiad y mae’r trafodiad yn cael effaith, yn aelod o’r un grŵp â’r gwerthwr neu’r prynwr.

(6)Yn y paragraff hwn—

  • mae i “rheolaeth” yr ystyr a roddir i “control” gan adran 1124 o Ddeddf Treth Gorfforaeth 2010 (p. 4);

  • mae “trefniadau” (“arrangements”) yn cynnwys unrhyw gynllun, unrhyw gytundeb neu unrhyw ddealltwriaeth, pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio.

(7)Mae’r paragraff hwn yn cael effaith yn ddarostyngedig i baragraffau 5 a 6 (trefniadau penodol nad ydynt o fewn paragraff 4).

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