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

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7(1)Mae trafodiad tir y mae Gweinidogion Cymru yn barti iddo, neu y mae’r Ysgrifennydd Gwladol yn barti iddo, wedi ei ryddhau rhag treth—

(a)os yw’n ymwneud â phriffordd neu briffordd arfaethedig sy’n gefnffordd neu a fydd yn gefnffordd, a

(b)oni bai am y paragraff hwn, pe byddai treth yn daladwy mewn cysylltiad â’r trafodiad fel traul yr eir iddo gan Weinidogion Cymru neu’r Ysgrifennydd Gwladol o dan Ddeddf Priffyrdd 1980 (p. 66).

(2)Yn y paragraff hwn—

  • mae i “cefnffordd” yr ystyr a roddir i “trunk road” gan adran 329(1) o Ddeddf Priffyrdd 1980 (p. 66);

  • mae i “priffordd” yr ystyr a roddir i “highway” gan adran 328 o’r Ddeddf honno;

  • mae i “priffordd arfaethedig” yr ystyr a roddir i “proposed highway” gan adran 329(1) o’r Ddeddf honno.

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