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

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RHAN 5ADENNILL RHYDDHAD ATGYFANSODDI NEU RYDDHAD CAFFAEL

Adennill rhyddhad atgyfansoddi neu ryddhad caffael gan un arall o gwmnïau’r grŵp neu gan gyfarwyddwr â rheolaeth

8(1)Mae’r paragraff hwn yn gymwys—

(a)pan fo treth i’w chodi o dan baragraff 5 neu 7 (tynnu’n ôl ryddhad atgyfansoddi neu ryddhad caffael),

(b)pan fo’r swm sydd i’w godi felly wedi ei bennu’n derfynol, ac

(c)pan na fo’r holl swm neu ran o’r swm sydd i’w godi felly wedi ei dalu 6 mis ar ôl y dyddiad y daeth yn daladwy.

(2)Gall fod yn ofynnol i’r personau a ganlyn, drwy hysbysiad o dan baragraff 9, dalu’r dreth nas talwyd (ynghyd ag unrhyw log sy’n daladwy)—

(a)unrhyw gwmni a oedd, ar unrhyw adeg berthnasol, yn aelod o’r un grŵp â’r cwmni caffael ac a oedd uwchlaw iddo yn strwythur y grŵp;

(b)unrhyw berson a oedd, ar unrhyw adeg berthnasol, yn gyfarwyddwr â rheolaeth dros y cwmni caffael neu’n gwmni â rheolaeth dros y cwmni caffael.

(3)At ddibenion is-baragraff (2), ystyr “adeg berthnasol” yw unrhyw adeg rhwng y dyddiad y mae’r trafodiad a ryddheir yn cael effaith a’r newid rheolaeth sy’n golygu bod treth i’w chodi yn ei sgil.

(4)At ddibenion is-baragraff (2)(a), mae cwmni (“cwmni A”) “uwchlaw” cwmni arall (“cwmni B”) o fewn strwythur grŵp os yw cwmni B, neu gwmni arall sydd uwchlaw cwmni B yn strwythur y grŵp, yn is-gwmni 75% i gwmni A.

(5)At ddibenion is-baragraff (2)(b)—

(a)mae i “cyfarwyddwr”, mewn perthynas â chwmni, yr ystyr a roddir i “director” gan adran 67(1) o Ddeddf Treth Incwm (Enillion a Phensiynau) 2003 (p. 1) (a ddarllenir ar y cyd ag is-adran (2) o’r adran honno) ac mae’n cynnwys unrhyw berson sydd o fewn adran 452(1) o Ddeddf Treth Gorfforaeth 2010 (p. 4);

(b)ystyr “cyfarwyddwr â rheolaeth”, mewn perthynas â chwmni, yw un o gyfarwyddwyr y cwmni sydd â rheolaeth drosto; ac mae “rheolaeth” yma i’w ddehongli yn unol â’r diffiniad o “control” yn adrannau 450 a 451 o Ddeddf Treth Gorfforaeth 2010 (p. 4).

(6)At ddibenion y paragraff hwn, nid yw hawliad wedi ei bennu’n derfynol hyd na ellir amrywio—

(a)yr hawliad, neu

(b)y swm y mae’n ymwneud ag ef,

mwyach (boed drwy adolygiad, drwy apêl neu fel arall).

Adennill rhyddhad atgyfansoddi neu ryddhad caffael: atodol

9(1)Caiff ACC ddyroddi hysbysiad i berson o fewn paragraff 8(2) yn ei gwneud yn ofynnol i’r person dalu’r swm sy’n parhau heb ei dalu cyn diwedd y cyfnod 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir yr hysbysiad.

(2)Rhaid dyroddi hysbysiad o dan is-baragraff (1) cyn diwedd y cyfnod o 3 blynedd sy’n dechrau â dyddiad pennu’r swm terfynol a grybwyllir ym mharagraff 8(1)(b).

(3)Rhaid i’r hysbysiad ddatgan y swm y mae’n ofynnol i’r person y dyroddir yr hysbysiad iddo ei dalu.

(4)Mae’r swm hwnnw yn “swm perthnasol” sy’n daladwy gan y person y dyroddir yr hysbysiad iddo at ddibenion Rhan 7 o DCRhT (talu a gorfodi).

(5)Caiff person sydd wedi talu swm yn unol â hysbysiad o dan y paragraff hwn adennill y swm hwnnw gan y cwmni caffael.

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