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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This is the original version (as it was originally enacted).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 5RHYDDHADAU

Rhyddhad i’r trosglwyddwr: aseinio hawliau

18(1)Mae’r paragraff hwn yn gymwys—

(a)pe bai person, oni bai am y paragraff hwn, yn atebol am dalu treth mewn cysylltiad â thrafodiad tir tybiannol y tybir ei fod wedi digwydd o dan baragraff 8(1) neu drafodiad tir tybiannol ychwanegol y tybir ei fod wedi digwydd o dan baragraff 8(3), a

(b)os nad oedd y contract gwreiddiol wedi ei gyflawni’n sylweddol pan ymrwymwyd i’r aseinio hawliau a grybwyllir ym mharagraff 7(1).

(2)Os yw’r prynwr mewn cysylltiad â’r trafodiad tir tybiannol, neu drafodiad tir tybiannol ychwanegol, yn hawlio rhyddhad o dan y paragraff hwn, mae’r prynwr wedi ei ryddhau rhag treth mewn cysylltiad â’r trafodiad hwnnw.

(3)Ond nid oes unrhyw ryddhad ar gael o dan y paragraff hwn os yw’r trafodiad tir a grybwyllir ym mharagraff 7(4) wedi ei ryddhau rhag treth yn rhinwedd Atodlen 10 (rhyddhad cyllid eiddo arall).

Rhyddhad i’r prynwr gwreiddiol: iswerthiannau cymwys

19(1)Mae’r paragraff hwn yn gymwys—

(a)os yw’r trafodiad cyn-gwblhau yn is-werthiant cymwys (gweler is-baragraff (6)),

(b)pe bai’r prynwr gwreiddiol, oni bai am y paragraff hwn, yn atebol am dalu treth mewn cysylltiad â’r trafodiad tir y rhoddir effaith iddo drwy gwblhau’r contract gwreiddiol neu y caiff ei drin fel bod effaith wedi ei rhoi iddo drwy gyflawni’r contract gwreiddiol yn sylweddol,

(c)os cyflawnir yr is-werthiant cymwys ar yr un pryd â chyflawni’r contract gwreiddiol, ac mewn cysylltiad â hynny, a

(d)os hawlir rhyddhad mewn cysylltiad â’r trafodiad tir a grybwyllir ym mharagraff (b).

(2)Os testun yr is-werthiant cymwys yw holl destun y contract gwreiddiol, mae’r prynwr gwreiddiol wedi ei ryddhau rhag treth mewn cysylltiad â’r trafodiad tir a grybwyllir yn is-baragraff (1)(b).

(3)Os yw testun yr is-werthiant cymwys yn rhan o destun y contract gwreiddiol, cymerir mai swm y gydnabyddiaeth ar gyfer y trafodiad tir a grybwyllir yn is-baragraff (1)(b) yw⁠—

CG - IC

Ffigwr 2

pan fo—

  • CG yw’r swm y byddai’r gydnabyddiaeth oni bai am yr is-baragraff hwn, a

  • IC yw hynny o CG sydd i’w briodoli i destun yr is-werthiant cymwys,

a chaniateir gostwng CG fwy nag unwaith os oes mwy nag un is-werthiant cymwys.

(4)Ond nid oes unrhyw ryddhad ar gael o dan y paragraff hwn—

(a)os oedd y contract gwreiddiol wedi ei gyflawni’n sylweddol pan ymrwymwyd i’r is-werthiant cymwys, neu

(b)os yw’r trafodiad y rhoddir effaith iddo, neu y caiff ei drin fel bod effaith wedi ei rhoi iddo drwy gyflawni’r is-werthiant cymwys wedi ei ryddhau rhag treth yn rhinwedd Atodlen 10 (rhyddhad cyllid eiddo arall).

(5)At ddibenion y paragraff hwn, cymerir bod contract ar gyfer trafodiad tir wedi “ei gyflawni” pan fydd wedi ei gyflawni’n sylweddol neu wedi ei gwblhau (pa un bynnag sydd gynharaf).

(6)Mae trafodiad cyn-gwblhau yn “is-werthiant cymwys” os yw’n gontract y mae’r prynwr gwreiddiol yn contractio oddi tano i werthu holl destun neu ran o destun y contract gwreiddiol i’r trosglwyddai.

(7)Os yw trafodiad yn is-werthiant cymwys mewn perthynas â mwy nag un contract fel a grybwyllir ym mharagraff 2(1)(a), mae’r paragraff hwn yn gymwys ar wahân mewn perthynas â phob contract gwreiddiol o’r fath at ddiben pennu pa ryddhad, os o gwbl, a all fod ar gael mewn cysylltiad â’r trafodiad tir o dan sylw.

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