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This is the original version (as it was originally enacted).

Prynwr â phrif fuddiant mewn annedd arall

This section has no associated Explanatory Notes

5(1)Mae’r paragraff hwn yn gymwys mewn perthynas â thrafodiad—

(a)os oes gan y prynwr brif fuddiant mewn annedd ar wahân i’r annedd a brynir, a

(b)os yw gwerth marchnadol y buddiant hwnnw yn £40,000 neu ragor,

ar ddiwedd y dydd ar y dyddiad y mae’r trafodiad yn cael effaith.

(2)Ond nid yw’r paragraff hwn yn gymwys os yw’r buddiant a ddisgrifir yn is-baragraff (1) yn rifersiwn ar les—

(a)nad yw’n cael ei dal gan berson sy’n gysylltiedig â’r prynwr, a

(b)sydd â chyfnod o fwy na 21 o flynyddoedd yn weddill.

(3)Pan fo gan y prynwr hawl ar y cyd ag un person neu ragor i’r prif fuddiant y cyfeirir ato yn is-baragraff (1)(a), mae’r cyfeiriad yn is-baragraff (1)(b) at werth marchnadol y buddiant yn gyfeiriad at werth marchnadol cyfran lesiannol y prynwr yn y buddiant fel y’i pennir yn unol ag is-baragraff (4) neu (5).

(4)Pan fo gan y prynwr hawl lesiannol fel tenant ar y cyd, mae gwerth marchnadol cyfran lesiannol y prynwr yn gyfwerth â—

GM × CB

Ffigwr 4

pan fo—

  • GM yn werth marchnadol y prif fuddiant, a

  • CB yn—

    (a)

    canran y buddiant y mae gan y prynwr hawl iddo, neu

    (b)

    pan fo—

    (i)

    y prynwr a phriod neu bartner sifil y prynwr yn cyd-fyw ar y dyddiad y mae’r trafodiad yn cael effaith (gweler paragraff 25(3) am ystyr “cyd-fyw”), a

    (ii)

    hawl fel tenantiaid ar y cyd gan y prynwr a phriod neu bartner sifil y prynwr, o’u cymryd gyda’i gilydd,

    canran y buddiant y mae gan y prynwr a phriod neu bartner sifil y prynwr hawl iddi felly.

(5)Pan fo gan y prynwr hawl lesiannol fel cyd-denant, mae gwerth marchnadol cyfran lesiannol y prynwr yn gyfwerth â—

Ffigwr 5

pan fo—

  • GM yn werth marchnadol y prif fuddiant, a

  • CD yn nifer y cyd-denantiaid sydd â hawl i’r buddiant.

(6)At ddiben is-baragraff (5), mae’r prynwr a phriod neu bartner sifil y prynwr i’w trin fel un cyd-denant—

(a)os ydynt yn cyd-fyw ar y dyddiad y mae’r trafodiad yn cael effaith (gweler paragraff 25(3) am ystyr “cyd-fyw”), a

(b)os oes ganddynt hawl lesiannol i’r buddiant fel cyd-denantiaid.

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