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

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Achosion pan na chaiff rhyddhad atgyfansoddi neu ryddhad caffael ei dynnu’n ôl

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6(1)Ni chaiff rhyddhad atgyfansoddi na rhyddhad caffael ei dynnu’n ôl o dan baragraff 5 yn yr achosion a ganlyn.

(2)Yr achos cyntaf yw pan fo rheolaeth dros y cwmni caffael yn newid o ganlyniad i drafodiad cyfranddaliadau sy’n cael effaith fel a grybwyllir—

(a)yn unrhyw un neu ragor o baragraffau (a) i (d) o baragraff 3 o Atodlen 3 (trafodiadau mewn cysylltiad ag ysgariad etc.), neu

(b)yn unrhyw un neu ragor o baragraffau (a) i (d) o baragraff 4 o’r Atodlen honno (trafodiadau mewn cysylltiad â diddymu partneriaeth sifil etc.).

(3)Yr ail achos yw pan fo rheolaeth dros y cwmni caffael yn newid o ganlyniad i drafodiad cyfranddaliadau—

(a)sy’n cael effaith fel a grybwyllir yn is-baragraff (1) o baragraff 6 o Atodlen 3 (amrywio gwarediadau testamentaidd etc.), a

(b)sy’n bodloni’r amodau yn is-baragraff (2) o’r paragraff hwnnw.

(4)Y trydydd achos yw pan fo rheolaeth dros y cwmni caffael yn newid o ganlyniad i drosglwyddiad esempt oddi mewn i’r grŵp.

(5)Ystyr “trosglwyddiad esempt oddi mewn i’r grŵp” yw trosglwyddo cyfranddaliadau sy’n cael effaith yn sgil offeryn sydd wedi ei esemptio rhag treth stamp yn rhinwedd adran 42 o Ddeddf Cyllid 1930 (p. 28) neu adran 11 o Ddeddf Cyllid (Gogledd Iwerddon) 1954 (p. 23 (G.I.)) (trosglwyddiadau rhwng cyrff corfforaethol cyswllt).

(6)Ond gweler paragraff 7 (tynnu rhyddhad yn ôl yn achos trosglwyddiad dilynol nad yw’n esempt).

(7)Y pedwerydd achos yw pan fo rheolaeth dros y cwmni caffael yn newid o ganlyniad i drosglwyddo cyfranddaliadau i gwmni arall y mae rhyddhad caffael cyfranddaliadau yn gymwys iddo.

(8)Ystyr “rhyddhad caffael cyfranddaliadau” yw rhyddhad o dan adran 77 o Ddeddf Cyllid 1986 (p. 41) ac mae trosglwyddiad yn un y mae’r rhyddhad hwnnw yn gymwys iddo os yw offeryn sy’n rhoi effaith i’r trosglwyddiad yn esempt rhag treth stamp yn rhinwedd y ddarpariaeth honno.

(9)Ond gweler paragraff 7 (tynnu rhyddhad yn ôl yn achos trosglwyddiad dilynol nad yw’n esempt).

(10)Y pumed achos yw pan fo—

(a)rheolaeth dros y cwmni caffael yn newid o ganlyniad i gredydwr benthyciadau yn dod i gael ei drin, neu’n peidio â chael ei drin, fel pe bai ganddo reolaeth dros y cwmni, a

(b)y personau eraill a oedd yn cael eu trin fel pe bai ganddynt reolaeth dros y cwmni cyn hynny yn parhau i gael eu trin felly.

(11)Mae i “credydwr benthyciadau” yma yr ystyr a roddir i “loan creditor” gan adran 453 o Ddeddf Treth Gorfforaeth 2010 (p. 4).

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