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This is the original version (as it was originally enacted).

Achosion pan na fo rhyddhad grŵp yn cael ei dynnu’n ôl

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9(1)Ni chaiff rhyddhad grŵp ei dynnu’n ôl o dan baragraff 8 yn yr achosion a ganlyn.

(2)Yr achos cyntaf yw pan fo’r prynwr yn peidio â bod yn aelod o’r un grŵp â’r gwerthwr—

(a)o ganlyniad i unrhyw beth a wneir at ddibenion, neu yng nghwrs, dirwyn i ben y gwerthwr neu gwmni arall sydd uwchlaw’r gwerthwr yn strwythur y grŵp, neu

(b)am fod y gwerthwr neu gwmni arall sydd uwchlaw’r gwerthwr yn strwythur y grŵp yn peidio â bodoli fel arall.

(3)At ddibenion 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)Yr ail achos yw—

(a)pan fo’r prynwr yn peidio â bod yn aelod o’r un grŵp â’r gwerthwr o ganlyniad i’r ffaith fod cwmni arall (“y cwmni caffael”) wedi caffael cyfranddaliadau a bod, mewn perthynas â’r caffaeliad—

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

(ii)yr amodau ar gyfer rhyddhad o dan yr adran honno wedi eu bodloni, a

(b)bod y prynwr, yn union ar ôl y caffaeliad hwnnw, yn aelod o’r un grŵp â’r cwmni caffael.

(5)Ond mewn achos sydd o fewn is-baragraff (4), mae is-baragraff (6) yn gymwys—

(a)os yw’r prynwr yn peidio â bod yn aelod o’r un grŵp â’r cwmni caffael—

(i)cyn diwedd y cyfnod o 3 blynedd sy’n dechrau â’r dyddiad y mae’r trafodiad a ryddheir yn cael effaith, neu

(ii)yn unol â threfniadau a wneir cyn diwedd y cyfnod hwnnw, neu mewn cysylltiad â hwy, a

(b)ar yr adeg y mae’r prynwr yn peidio â bod yn aelod o’r un grŵp â’r cwmni caffael, os yw’r prynwr neu gwmni cyswllt perthnasol yn dal buddiant trethadwy—

(i)a gaffaelwyd gan y prynwr yn y trafodiad a ryddheir, neu

(ii)sy’n deillio o fuddiant a gaffaelwyd felly,

ac nad yw wedi ei gaffael wedi hynny am ei werth marchnadol o dan drafodiad trethadwy yr oedd rhyddhad grŵp ar gael mewn perthynas ag ef, ond nas hawliwyd.

(6)Mae darpariaethau’r Atodlen hon yn gymwys fel pe bai’r prynwr bryd hynny wedi peidio â bod yn aelod o’r un grŵp â’r gwerthwr.

(7)Yn is-baragraff (5)—

  • ystyr “cwmni cyswllt perthnasol” (“relevant associated company”), mewn perthynas â’r prynwr, yw cwmni sy’n aelod o’r un grŵp â’r prynwr sy’n peidio â bod yn aelod o’r un grŵp â’r cwmni caffael o ganlyniad i’r ffaith fod y prynwr yn peidio â bod yn aelod;

  • 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.

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