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- Original (As enacted) - English
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This is the original version (as it was originally enacted).
13(1)Mae’r paragraff hwn yn gymwys pan fo—
(a)partner yn trosglwyddo buddiant trethadwy i’r bartneriaeth,
(b)person yn trosglwyddo buddiant trethadwy i bartneriaeth yn gyfnewid am fuddiant yn y bartneriaeth, neu
(c)person sy’n gysylltiedig ag—
(i)partner, neu
(ii)person sy’n dod yn bartner o ganlyniad i’r trosglwyddiad neu mewn cysylltiad ag ef,
yn trosglwyddo buddiant trethadwy i’r bartneriaeth.
(2)Mae’r paragraff hwn yn gymwys pa un a yw’r trosglwyddiad mewn cysylltiad â ffurfio’r bartneriaeth neu’n drosglwyddiad i bartneriaeth bresennol.
(3)Cymerir bod y gydnabyddiaeth drethadwy ar gyfer y trafodiad yn hafal i—
Ffigwr 9
pan fo—
GM yn werth marchnadol y buddiant trethadwy a drosglwyddir, ac
SCI yn swm y cyfrannau is.
(4)Mae paragraff 14 yn darparu ar gyfer pennu swm y cyfrannau is.
(5)Mae Rhan 7 yn gymwys os yw’r holl gydnabyddiaeth drethadwy ar gyfer y trafodiad, neu ran ohoni, ar ffurf rhent.
(6)Mae paragraffau 9 i 11 (cyfrifoldeb partneriaid) yn cael effaith mewn perthynas â thrafodiad y mae’r paragraff hwn yn gymwys iddo, ond y partneriaid cyfrifol yw—
(a)y rhai hynny a oedd yn bartneriaid yn union cyn y trosglwyddiad ac sy’n parhau i fod yn bartneriaid ar ôl y trosglwyddiad, a
(b)unrhyw berson sy’n dod yn bartner o ganlyniad i’r trosglwyddiad, neu mewn cysylltiad ag ef.
(7)Mae’r paragraff hwn yn cael effaith yn ddarostyngedig i unrhyw ddewis o dan baragraff 36.
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