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- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
14(1)Nid yw annedd a brynir yn annedd gymwys os yw’n is-annedd i unrhyw un neu ragor o’r anheddau eraill a brynir.
(2)At ddibenion y paragraff hwn, mae un o’r anheddau a brynir (“annedd A”) yn is-annedd i un arall o’r anheddau a brynir (“annedd B”)—
(a)os yw annedd A wedi ei lleoli o fewn tiroedd annedd B, neu o fewn yr un adeilad ag annedd B, a
(b)os yw swm y gydnabyddiaeth drethadwy ar gyfer y trafodiad sydd i’w briodoli ar sail deg a rhesymol i annedd B yn hafal i ddwy ran o dair o swm y gydnabyddiaeth drethadwy ar gyfer y trafodiad, neu’n fwy na dwy ran o dair o’r swm hwnnw, sydd i’w briodoli ar sail deg a rhesymol i’r anheddau a ganlyn ar y cyd—
(i)annedd A,
(ii)annedd B, a
(iii)pob un o’r anheddau eraill a brynir (os oes rhai) sydd wedi eu lleoli o fewn tiroedd annedd B, neu o fewn yr un adeilad ag annedd B.
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