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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This is the original version (as it was originally enacted).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 cydweithredol a chymdeithasau budd cymunedol a rhyddhad undebau credyd

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12(1)Mae trafodiad tir wedi ei ryddhau rhag treth os rhoddir effaith iddo gan neu o ganlyniad i—

(a)cymdeithas gofrestredig yn trosglwyddo ei hymrwymiadau i gymdeithas gofrestredig arall yn unol ag adran 110 o Ddeddf Cymdeithasau Cydweithredol a Chymdeithasau Budd Cymunedol 2014 (p. 14) (“Deddf 2014”) (trosglwyddo ymrwymiadau rhwng cymdeithasau),

(b)trosi cymdeithas gofrestredig yn gwmni yn unol ag adran 112 o Ddeddf 2014 (trosi cymdeithas yn gwmni, cyfuno â chwmni etc.),

(c)cyfuno cymdeithas gofrestredig gyda chwmni yn unol â’r adran honno, neu

(d)trosglwyddo gan gymdeithas gofrestredig ei holl ymrwymiadau i gwmni yn unol â’r adran honno.

(2)Yn is-baragraff (1), ystyr “cymdeithas gofrestredig” yw cymdeithas gofrestredig o fewn yr ystyr a roddir i “registered society” gan adran 1(1) o Ddeddf 2014, ond ym mharagraffau (b) i (d) o’r is-baragraff hwnnw nid yw’n cynnwys cymdeithas a gofrestrwyd fel undeb credyd o dan y Ddeddf honno yn rhinwedd adran 1 o Ddeddf Undebau Credyd 1979 (p. 34) (“Deddf 1979”).

(3)I’r graddau y mae’n berthnasol i undeb credyd, mae is-baragraff (1)(a) yn cael effaith fel pe bai’r cyfeiriad at adran 110 o Ddeddf 2014 yn gyfeiriad at yr adran honno fel y mae’n cael effaith yn ddarostyngedig i adran 21 o Ddeddf 1979 (darpariaethau ychwanegol yn ymwneud â chyfuno a throsglwyddo ymrwymiadau).

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