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This is the original version (as it was originally enacted).

Trefniadau sy’n ymwneud â chyrff cyhoeddus neu addysgol

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18(1)Mae’r paragraff hwn yn gymwys mewn unrhyw achos pan ymrwymir i drefniadau—

(a)lle trosglwyddir tir, neu y rhoddir neu yr aseinir les ar gyfer tir, gan gorff cymwys (“A”) i berson nad yw’n gorff cymwys (“B”) (“y prif drosglwyddiad”),

(b)lle rhoddir, yn gydnabyddiaeth (boed lwyr neu rannol) ar gyfer y prif drosglwyddiad, les neu is-les gan B i A ar gyfer yr holl dir hwnnw, neu’r holl dir i raddau helaeth (“yr adles”),

(c)pan fo B yn ymrwymo i wneud gwaith neu ddarparu gwasanaethau i A, a

(d)pan fo peth o’r gydnabyddiaeth neu’r holl gydnabyddiaeth a roddir gan A i B am wneud y gwaith hwnnw neu ddarparu’r gwasanaethau hynny yn gydnabyddiaeth mewn arian,

pa un a drosglwyddir, neu y rhoddir neu yr aseinir les, ar gyfer unrhyw dir arall yn ogystal gan A i B ai peidio (“trosglwyddiad o dir dros ben”).

(2)Mae’r canlynol yn gyrff cymwys—

(a)cyrff cyhoeddus o fewn paragraff 1 o Atodlen 20 neu a bennir mewn rheoliadau o dan y paragraff hwnnw (rhyddhad ar gyfer trafodiadau penodol sy’n ymwneud â chyrff cyhoeddus);

(b)sefydliadau o fewn y sector addysg bellach neu’r sector addysg uwch o fewn ystyr adran 91 o Ddeddf Addysg Bellach ac Uwch 1992 (p. 13);

(c)corfforaethau addysg bellach o fewn ystyr adran 17 o’r Ddeddf honno;

(d)corfforaethau addysg uwch o fewn ystyr adran 90 o’r Ddeddf honno.

(3)Nid yw’r canlynol yn cyfrif fel cydnabyddiaeth drethadwy ar gyfer y prif drosglwyddiad nac unrhyw drosglwyddiad o dir dros ben—

(a)yr adles,

(b)B yn gwneud gwaith adeiladu i A, neu

(c)B yn darparu gwasanaethau i A.

(4)Nid yw’r gydnabyddiaeth drethadwy ar gyfer yr adles yn cynnwys—

(a)y prif drosglwyddiad,

(b)unrhyw drosglwyddiad o dir dros ben, neu

(c)y gydnabyddiaeth mewn arian a delir gan A i B am y gwaith adeiladu neu’r gwasanaethau eraill y cyfeirir atynt yn is-baragraff (3).

(5)Mae is-baragraffau (3) a (4) i’w diystyru at ddibenion pennu a yw’r trafodiad tir o dan sylw yn un hysbysadwy.

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