- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
15Pan fo—
(a)trafodiad tir—
(i)yn drosglwyddiad gwerth o fewn adran 3 o Ddeddf Treth Etifeddiant 1984 (p. 51) (trosglwyddiadau gwerth), neu
(ii)yn warediad, y rhoddir effaith iddo gan ewyllys neu o dan y gyfraith diewyllysedd, o fuddiant trethadwy a gynhwyswyd yn ystad person yn union cyn iddo farw,
a
(b)y prynwr yn agored i dalu neu’n dod yn agored i dalu, yn cytuno i dalu neu’n talu mewn gwirionedd unrhyw dreth etifeddiant sy’n ddyledus mewn perthynas â’r trosglwyddiad neu’r gwarediad,
nid yw atebolrwydd, cytundeb na thaliad y prynwr yn cyfrif fel cydnabyddiaeth drethadwy ar gyfer y trafodiad.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: