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

Statws

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Lesoedd sy’n parhau ar ôl cyfnod penodol

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3(1)Mae’r paragraff hwn yn gymwys i—

(a)les a roddir am gyfnod penodol ac wedi hynny hyd y caiff ei therfynu, neu

(b)les a roddir am gyfnod penodol a all barhau y tu hwnt i’r cyfnod penodol yn sgil gweithredu’r gyfraith.

(2)At ddibenion y Ddeddf hon (ac eithrio adran 46 (trafodiadau hysbysadwy: eithriadau)) caiff les y mae’r paragraff hwn yn gymwys iddi ei thrin—

(a)yn y lle cyntaf fel pe bai’n les am y cyfnod penodol gwreiddiol a dim mwy na hynny;

(b)os yw’r les yn parhau ar ôl diwedd y cyfnod hwnnw, fel pe bai’n les am gyfnod penodol sydd flwyddyn yn hwy na’r cyfnod penodol gwreiddiol;

(c)os yw’r les yn parhau ar ôl diwedd y cyfnod yn sgil cymhwyso paragraff (b), fel pe bai’n les cyfnod penodol sydd ddwy flynedd yn hwy na’r cyfnod penodol gwreiddiol,

ac yn y blaen (ond gweler is-baragraff (5)).

(3)At ddibenion adran 46 (trafodiadau hysbysadwy: eithriadau) caiff les y mae’r paragraff hwn yn gymwys iddi ei thrin fel pe bai wedi ei rhoi am gyfnod sy’n cyfateb i’r cyfnod penodol gwreiddiol.

(4)Pan fo—

(a)les yn cael ei thrin, yn rhinwedd is-baragraff (2), fel pe bai’n parhau am gyfnod hwy na’r cyfnod penodol gwreiddiol, a

(b)o ganlyniad, treth ychwanegol yn daladwy mewn cysylltiad â thrafodiad tir neu dreth yn daladwy mewn cysylltiad â thrafodiad tir pan nad oedd dim yn daladwy cyn hynny,

rhaid i’r prynwr ddychwelyd ffurflen dreth neu ffurflen dreth bellach (gan gynnwys hunanasesiad) mewn cysylltiad â’r trafodiad tir cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod ar ôl diwedd y cyfnod y caiff y les ei thrin fel pe bai’n parhau hyd-ddo.

(5)O ran les—

(a)pe câi ei thrin, yn rhinwedd is-baragraff (2), fel pe bai’n parhau am gyfnod (neu gyfnod pellach) o flwyddyn, ond

(b)pan fo’n terfynu mewn gwirionedd ar adeg yn ystod y cyfnod hwnnw o flwyddyn,

nid yw’r les i’w thrin fel pe bai’n parhau o dan is-baragraff (2) ond hyd iddi derfynu; ac mae is-baragraff (4) yn gymwys yn unol â hynny.

(6)Mae’r paragraff hwn yn ddarostyngedig i baragraffau 4 ac 8 (rhent o dan les sy’n parhau i’w drin fel rhent o dan les newydd).

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