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This is the original version (as it was originally enacted).

Rhyddhad cymdeithasau cyfeillgar

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11(1)Mae trafodiad tir wedi ei ryddhau rhag treth os rhoddir effaith iddo gan neu o ganlyniad i—

(a)cyfuno dwy gymdeithas gofrestredig neu ragor o dan adran 82 o Ddeddf Cymdeithasau Cyfeillgar 1974 (p. 46) (“Deddf 1974”) (cyfuno a throsglwyddo ymrwymiadau),

(b)trosglwyddo ymrwymiadau o dan yr adran honno,

(c)cyfuno dwy gymdeithas gyfeillgar neu ragor o dan adran 85 o Ddeddf Cymdeithasau Cyfeillgar 1992 (p. 40) (“Deddf 1992”) (cyfuno cymdeithasau cyfeillgar),

(d)trosglwyddo ymrwymiadau cymdeithas gyfeillgar o dan adran 86 o Ddeddf 1992 (trosglwyddo ymrwymiadau gan gymdeithas gyfeillgar neu iddi), neu

(e)trosglwyddo ymrwymiadau cymdeithas gyfeillgar yn unol â chyfarwyddyd a roddir gan yr awdurdod priodol o dan adran 90 o Ddeddf 1992 (pŵer awdurdod priodol i roi effaith i drosglwyddo ymrwymiadau).

(2)Yn y paragraff hwn—

  • mae i “awdurdod priodol” yr ystyr a roddir i “appropriate authority” gan adran 119 o Ddeddf 1992;

  • mae i “cymdeithas gyfeillgar” yr ystyr a roddir i “friendly society” gan adran 116 o Ddeddf 1992;

  • mae i “cofrestredig”, mewn perthynas â chymdeithas, yr ystyr a roddir i “registered” gan adran 111 o Ddeddf 1974.

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