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This is the original version (as it was originally enacted).

Tynnu’n ôl ryddhad atgyfansoddi neu ryddhad caffael

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5(1)Pan fo is-baragraff (2) yn gymwys, mae rhyddhad atgyfansoddi neu ryddhad caffael mewn perthynas â thrafodiad a ryddheir, neu gyfran briodol ohono, wedi ei dynnu’n ôl ac mae treth i’w chodi yn unol â’r paragraff hwn.

(2)Mae’r is-baragraff hwn yn gymwys pan fo—

(a)rheolaeth dros y cwmni caffael yn newid—

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

(ii)yn unol â threfniadau a wneir cyn diwedd y cyfnod hwnnw, neu mewn cysylltiad â threfniadau o’r fath, a

(b)ar yr adeg y mae rheolaeth dros y cwmni caffael yn newid (“yr adeg berthnasol”), y cwmni hwnnw neu gwmni cyswllt perthnasol yn dal buddiant trethadwy—

(i)a gaffaelwyd gan y cwmni caffael o dan 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 atgyfansoddi neu ryddhad caffael ar gael mewn perthynas ag ef, ond nas hawliwyd.

(3)Y swm sydd i’w godi yw’r dreth y byddid wedi ei chodi mewn cysylltiad â’r trafodiad a ryddheir oni bai am ryddhad atgyfansoddi neu ryddhad caffael pe bai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad hwnnw wedi bod yn swm cyfwerth ag—

(a)gwerth marchnadol testun y trafodiad, a

(b)os rhoi les am rent oedd y caffaeliad, y rhent hwnnw,

neu, yn ôl y digwydd, gyfran briodol o’r dreth y byddid wedi ei chodi.

(4)Yn is-baragraffau (1) a (3), ystyr “cyfran briodol” yw cyfran briodol gan roi sylw i destun y trafodiad a ryddheir a’r hyn y mae’r cwmni caffael neu, yn ôl y digwydd, y cwmni hwnnw ac unrhyw gwmnïau cyswllt perthnasol yn ei ddal ar yr adeg berthnasol.

(5)Yn y paragraff hwn, ystyr “cwmni cyswllt perthnasol”, mewn perthynas â’r cwmni caffael, yw cwmni—

(a)sydd dan reolaeth y cwmni caffael yn union cyn bod rheolaeth dros y cwmni hwnnw yn newid, a

(b)y mae rheolaeth drosto yn newid o ganlyniad i’r newid yn rheolaeth y cwmni hwnnw.

(6)Yn y paragraff hwn—

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

(b)mae “rheolaeth” i’w ddehongli yn unol â’r diffiniad o “control” yn adrannau 450 a 451 o Ddeddf Treth Gorfforaeth 2010 (p. 4);

(c)mae cyfeiriadau at reolaeth dros gwmni yn newid yn gyfeiriadau at y cwmni yn dod i gael ei reoli—

(i)gan berson gwahanol,

(ii)gan nifer gwahanol o bersonau, neu

(iii)gan ddau neu ragor o bersonau nad yw o leiaf un ohonynt y person, neu un o’r personau, a oedd â rheolaeth dros y cwmni yn flaenorol.

(7)Mae’r paragraff hwn yn cael effaith yn ddarostyngedig i baragraff 6 (achosion pan na chaiff rhyddhad atgyfansoddi neu ryddhad caffael ei dynnu’n ôl).

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