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

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5(1)Mae’r paragraff hwn yn gymwys wrth bennu’r gydnabyddiaeth drethadwy pan fo person (ar ei ben ei hun neu ar y cyd) yn ymrwymo i un trafodiad tir neu ragor fel prynwr yn gydnabyddiaeth lwyr neu rannol y bydd y person hwnnw (ar ei ben ei hun neu ar y cyd) yn ymrwymo i un trafodiad tir neu ragor fel gwerthwr.

(2)Yn y paragraff hwn—

(a)ystyr “trafodiad perthnasol” yw unrhyw un neu ragor o’r trafodiadau hynny, a

(b)ystyr “caffaeliad perthnasol” yw trafodiad perthnasol yr ymrwymir iddo fel prynwr ac ystyr “gwarediad perthnasol” yw trafodiad perthnasol yr ymrwymir iddo fel gwerthwr.

(3)Mae’r rheolau a ganlyn yn gymwys os prif fuddiant mewn tir yw testun unrhyw un neu ragor o’r trafodiadau perthnasol—

(a)pan wneir caffaeliad perthnasol unigol, y gydnabyddiaeth drethadwy ar gyfer y caffaeliad yw—

(i)gwerth marchnadol testun y caffaeliad ar y dyddiad y mae’r trafodiad yn cael effaith,

(ii)os rhoi les am rent yw’r caffaeliad, y rhent hwnnw, a

(iii)unrhyw dreth ar werth sydd i’w chodi mewn cysylltiad â’r caffaeliad hwnnw ar y dyddiad y mae’r trafodiad yn cael effaith;

(b)pan wneir dau gaffaeliad perthnasol neu ragor, y gydnabyddiaeth drethadwy ar gyfer pob caffaeliad perthnasol yw—

(i)gwerth marchnadol testun y caffaeliad ar y dyddiad y mae’r trafodiad yn cael effaith,

(ii)os rhoi les am rent yw’r caffaeliad, y rhent hwnnw, a

(iii)unrhyw dreth ar werth sydd i’w chodi mewn cysylltiad â’r caffaeliad hwnnw ar y dyddiad y mae’r trafodiad yn cael effaith.

(4)Wrth bennu gwerth marchnadol at ddiben is-baragraff (3)(a)(i) a (b)(i), rhaid diystyru gostyngiad yn yr hyn a fyddai, fel arall, yn werth marchnadol y testun pan fo’r gostyngiad yn deillio o unrhyw beth a wneir (boed gan y prynwr neu gan unrhyw berson arall) i osgoi treth, a bod hynny’n brif ddiben iddo, neu’n un o’i brif ddibenion.

(5)Mae’r rheolau a ganlyn yn gymwys os nad prif fuddiant mewn tir yw testun unrhyw un o’r trafodiadau perthnasol—

(a)pan wneir caffaeliad perthnasol unigol yn gydnabyddiaeth ar gyfer un gwarediad perthnasol neu ragor, y gydnabyddiaeth drethadwy ar gyfer y caffaeliad yw swm neu werth unrhyw gydnabyddiaeth drethadwy ac eithrio’r gwarediad neu’r gwarediadau a roddir am y caffaeliad;

(b)pan wneir dau gaffaeliad perthnasol neu ragor yn gydnabyddiaeth ar gyfer un gwarediad perthnasol neu ragor, y gydnabyddiaeth drethadwy ar gyfer pob caffaeliad perthnasol yw’r gyfran briodol o swm neu werth unrhyw gydnabyddiaeth drethadwy ac eithrio’r gwarediad neu’r gwarediadau a roddir am y caffaeliadau.

(6)At ddibenion is-baragraff (5)(b) y gyfran briodol yw—

Ffigwr 3

pan—

  • GM yw gwerth marchnadol testun y caffaeliad y pennir y gydnabyddiaeth drethadwy ar ei gyfer, ac

  • CGM yw cyfanswm gwerth marchnadol testun yr holl gaffaeliadau perthnasol.

(7)Mae’r paragraff hwn yn cael effaith yn ddarostyngedig i baragraff 6 (darnddosbarthu etc.: diystyru buddiant presennol).

(8)Nid yw’r paragraff hwn yn gymwys mewn achos y mae paragraff 18 (trefniadau sy’n ymwneud â chyrff cyhoeddus neu addysgol) yn gymwys iddo.

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