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This is the original version (as it was originally enacted).

Rheol isafswm y gydnabyddiaeth

This section has no associated Explanatory Notes

15(1)Mae’r paragraff hwn yn gymwys pan fo paragraff 7(3) neu 13(2) (trafodiadau cyn-gwblhau: caffael buddiant trethadwy, neu ei drin fel pe bai wedi ei gaffael, gan y trosglwyddai) yn gymwys.

(2)Os oes cysylltiad perthnasol rhwng partïon, yna at ddibenion paragraff 1 o Atodlen 4 ystyrir mai’r gydnabyddiaeth a roddir gan y prynwr ar gyfer testun y trafodiad tir y cyfeirir ato ym mharagraff 7(4) neu 13(2) yw’r uchaf o’r canlynol—

(a)y swm a fyddai oni bai am yr is-baragraff hwn,

(b)yr isafswm cyntaf (gweler paragraff 16), neu

(c)yr ail isafswm (gweler paragraff 17).

(3)Mae “cysylltiad perthnasol rhwng partïon” os yw’r trosglwyddai mewn perthynas â’r trafodiad cyn-gwblhau a grybwyllir ym mharagraff 7(1) neu 13(1) (“y trafodiad a weithredwyd”) yn gysylltiedig â’r canlynol, neu heb fod yn gweithredu hyd braich iddynt—

(a)y trosglwyddwr mewn perthynas â’r trafodiad a weithredwyd, neu

(b)trosglwyddwr mewn perthynas â thrafodiad cyn-gwblhau—

(i)sy’n un mewn cadwyn o drafodiadau cyn-gwblhau olynol (oll ag o leiaf ran o’u testun yn gyffredin a chan gynnwys y trafodiad a weithredwyd) mewn perthynas â’r contract gwreiddiol, a

(ii)sy’n rhagflaenu’r trafodiad a weithredwyd yn y gadwyn.

(4)Pan fo’r trafodiad a weithredwyd yn drafodiad cyn-gwblhau mewn perthynas ag—

(a)contract ar gyfer trafodiad tir nad yw ei hun yn drosglwyddiad annibynnol mewn perthynas ag unrhyw gontract arall, a

(b)contract, neu ddau neu ragor o gontractau olynol, sydd ei hun neu eu hunain yn drosglwyddiadau annibynnol mewn perthynas â’r contract a grybwyllir ym mharagraff (a),

mae cyfeiriadau yn y Rhan hon o’r Atodlen hon at y “contract gwreiddiol” yn gyfeiriadau at y contract a grybwyllir ym mharagraff (a) yn unig (ac mae cyfeiriadau at y “prynwr gwreiddiol” i’w darllen yn unol â hynny).

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