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This is the original version (as it was originally enacted).

Yr hyn sy’n cyfrif fel annedd

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36(1)Mae’r paragraff hwn yn nodi rheolau ar gyfer penderfynu beth sy’n cyfrif fel annedd at ddibenion yr Atodlen hon.

(2)Mae adeilad neu ran o adeilad yn cyfrif fel annedd—

(a)os yw’n cael ei ddefnyddio fel annedd neu’n addas i’w ddefnyddio fel annedd, neu

(b)os yw yn y broses o gael ei adeiladu neu ei addasu at ddefnydd o’r fath.

(3)Cymerir bod tir sy’n cael ei feddiannu neu ei fwynhau gydag annedd, neu dir a fydd yn cael ei feddiannu neu ei fwynhau gydag annedd, fel gardd neu diroedd (gan gynnwys unrhyw adeilad neu strwythur ar y tir hwnnw) yn rhan o’r annedd honno.

(4)Cymerir bod tir sy’n bodoli er budd annedd, neu dir a fydd yn bodoli er budd annedd, yn rhan o’r annedd honno.

(5)Cymerir hefyd fod prif destun trafodiad yn fuddiant mewn annedd, neu’n cynnwys buddiant mewn annedd—

(a)os dyddiad cyflawni contract yn sylweddol yw’r dyddiad y mae’r trafodiad hwnnw yn cael effaith yn rhinwedd darpariaeth dybio berthnasol,

(b)os yw prif destun y trafodiad yn ffurfio neu’n cynnwys buddiant mewn adeilad, neu ran o adeilad, sydd i’w adeiladu neu i’w addasu o dan y contract ar gyfer ei ddefnyddio fel annedd, ac

(c)os nad yw’r gwaith o adeiladu neu addasu’r adeilad, neu’r rhan o adeilad, wedi dechrau erbyn yr adeg y caiff y contract ei gyflawni’n sylweddol.

(6)Yn is-baragraff (5)—

  • mae “contract” (“contract”) yn cynnwys unrhyw gytundeb;

  • mae i “cyflawni’n sylweddol” (“substantially performed”) yr un ystyr ag yn adran 14;

  • ystyr “darpariaeth dybio berthnasol” (“relevant deeming provision”) yw unrhyw un neu ragor o adrannau 10 i 13 neu baragraffau 8(1) i (5) o Atodlen 2 (trafodiadau cyn-gwblhau) neu baragraff 20 o Atodlen 6 (cytundeb ar gyfer les).

(7)Nid yw adeilad neu ran o adeilad a ddefnyddir at ddiben a bennir yn adran 72(4) neu (5) yn cael ei ddefnyddio fel annedd at ddibenion is-baragraffau (2) na (5).

(8)Pan fo adeilad neu ran o adeilad yn cael ei ddefnyddio at ddiben a grybwyllir yn is-baragraff (7), rhaid diystyru ei addasrwydd ar gyfer unrhyw ddefnydd arall at ddibenion is-baragraff (2).

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