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This is the original version (as it was originally enacted).

RHAN 4PRYNWR NAD YW’N UNIGOLYN

Rhagarweiniad

19Mae’r Rhan hon yn nodi pa bryd y mae trafodiad trethadwy pan na fo’r prynwr yn unigolyn yn “trafodiad eiddo preswyl cyfraddau uwch” at ddiben rheoliadau o dan adran 24(1)(b).

Trafodiad sy’n ymwneud ag annedd

20(1)Mae trafodiad trethadwy yn drafodiad eiddo preswyl cyfraddau uwch—

(a)os nad yw’r prynwr yn unigolyn,

(b)os yw prif destun y trafodiad ar ffurf prif fuddiant mewn annedd (“yr annedd a brynir”), ac

(c)os yw’r gydnabyddiaeth drethadwy ar gyfer yr annedd yn £40,000 neu ragor.

(2)Ond nid yw trafodiad yn drafodiad eiddo preswyl cyfraddau uwch o dan is-baragraff (1) os yw, ar ddiwedd y dydd ar y dyddiad y mae’r trafodiad yn cael effaith—

(a)yr annedd a brynir yn ddarostyngedig i les,

(b)prif destun y trafodiad yn rifersiwn ar y les honno, ac

(c)y les yn bodloni’r amodau a nodir yn is-baragraff (3).

(3)Yr amodau yw—

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

(b)bod gan y les gyfnod o fwy na 21 o flynyddoedd yn weddill.

Trafodiad sy’n ymwneud ag anheddau lluosog

21(1)Mae trafodiad trethadwy yn drafodiad eiddo preswyl cyfraddau uwch—

(a)os nad yw’r prynwr yn unigolyn,

(b)os yw prif destun y trafodiad ar ffurf prif fuddiant mewn dwy annedd neu ragor (“yr anheddau a brynir”), ac

(c)os yw o leiaf un o’r anheddau a brynir yn annedd y mae is-baragraff (2) yn gymwys iddi.

(2)Mae’r is-baragraff hwn yn gymwys i annedd a brynir os yw swm y gydnabyddiaeth drethadwy ar gyfer y trafodiad sydd i’w briodoli ar sail deg a rhesymol i’r annedd a brynir yn £40,000 neu ragor.

(3)Ond nid yw is-baragraff (2) yn gymwys i annedd a brynir—

(a)os yw’r annedd a brynir yn ddarostyngedig i les,

(b)os yw prif destun y trafodiad yn rifersiwn ar y les honno, ac

(c)os yw’r les yn bodloni’r amodau a nodir yn is-baragraff (4),

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

(4)Yr amodau yw—

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

(b)bod gan y les gyfnod o fwy na 21 o flynyddoedd yn weddill.

(5)Nid yw trafodiad o fewn adran 72(9) yn drafodiad eiddo preswyl cyfraddau uwch ac eithrio pan fo Atodlen 13 yn gymwys (gweler yn benodol baragraff 6(6) o’r Atodlen honno).

Dau brynwr neu ragor

22Pan fo dau brynwr neu ragor mewn trafodiad, mae’r trafodiad yn drafodiad eiddo preswyl cyfraddau uwch os yw paragraff 20 neu 21 yn gymwys mewn perthynas ag unrhyw un neu ragor o’r prynwyr.

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