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This is the original version (as it was originally enacted).

RHAN 2RHYDDHAD ATGYFANSODDI

Rhyddhad atgyfansoddi

2(1)Pan fo—

(a)cwmni (“y cwmni caffael”) yn caffael holl ymgymeriad cwmni arall (“y cwmni targed”), neu ran o’i ymgymeriad, yn unol â chynllun i atgyfansoddi’r cwmni targed, a

(b)yr amod cyntaf a’r ail amod a bennir isod wedi eu bodloni,

mae trafodiad tir yr ymrwymir iddo at ddibenion trosglwyddo ymgymeriad neu ran o ymgymeriad, neu mewn cysylltiad â hynny, wedi ei ryddhau rhag treth.

(2)Yn yr Atodlen hon, cyfeirir at ryddhad o dan y paragraff hwn fel “rhyddhad atgyfansoddi”.

(3)Yr amod cyntaf yw bod y gydnabyddiaeth ar gyfer y caffaeliad yn llwyr neu’n rhannol ar ffurf dyroddi cyfranddaliadau anatbrynadwy yn y cwmni caffael i holl gyfranddalwyr y cwmni targed.

(4)Pan fo’r gydnabyddiaeth ar gyfer y caffaeliad yn rhannol ar ffurf dyroddi cyfranddaliadau anatbrynadwy, ni fodlonir yr amod hwnnw oni bai bod gweddill y gydnabyddiaeth yn llwyr ar ffurf ysgwyddo neu gyflawni rhwymedigaethau’r cwmni targed gan y cwmni caffael.

(5)Yn is-baragraffau (3) a (4), ystyr “cyfranddaliadau anatbrynadwy” yw cyfranddaliadau nad ydynt yn gyfranddaliadau atbrynadwy.

(6)Yr ail amod yw bod, ar ôl i’r caffaeliad gael ei wneud—

(a)pob cyfranddaliwr ym mhob un o’r cwmnïau yn gyfranddaliwr yn y cwmni arall, a

(b)y gyfran o gyfranddaliadau un o’r cwmnïau sy’n cael ei dal gan unrhyw gyfranddaliwr yr un fath, neu bron iawn yn union yr un fath, â’r gyfran o gyfranddaliadau sy’n cael ei dal gan y cyfranddaliwr hwnnw yn y cwmni arall.

(7)Os yw’r cwmni targed neu’r cwmni caffael, yn union cyn y caffaeliad, yn dal unrhyw un neu ragor o’i gyfranddaliadau ei hun, mae’r cyfranddaliadau i’w trin at ddibenion is-baragraffau (3) a (6) fel pe baent wedi eu canslo cyn y caffaeliad (ac felly, mae’r cwmni i’w drin fel pe na bai’n gyfranddaliwr ynddo’i hun).

(8)Mae’r paragraff hwn yn ddarostyngedig i baragraff 5 (tynnu’n ôl ryddhad atgyfansoddi neu ryddhad caffael).

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