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This is the original version (as it was originally enacted).

Trosglwyddo buddiant trethadwy i bartneriaeth: swm y cyfrannau is

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14Pennir swm y cyfrannau is mewn perthynas â thrafodiad y mae paragraff 13 yn gymwys iddo fel a ganlyn—

  • Cam 1

    Nodi’r perchennog neu’r perchnogion perthnasol (gweler paragraff 15).

  • Cam 2

    Ar gyfer pob perchennog perthnasol, nodi’r partner neu’r partneriaid cyfatebol (gweler paragraff 16).

    Os nad oes gan unrhyw berchennog perthnasol bartner cyfatebol, swm y cyfrannau is yw sero.

  • Cam 3

    Ar gyfer pob perchennog perthnasol, canfod y gyfran o’r buddiant trethadwy yr oedd gan y perchennog hawl iddi yn union cyn y trafodiad.

    Dosrannu’r gyfran honno rhwng unrhyw un neu ragor o bartneriaid cyfatebol y perchennog perthnasol.

  • Cam 4

    Canfod yr isaf o’r canlynol (“y gyfran is”) ar gyfer pob partner cyfatebol—

    (a)

    y gyfran o’r buddiant trethadwy sydd i’w phriodoli i’r partner (gweler paragraff 17);

    (b)

    cyfranddaliad y partner yn y bartneriaeth yn union ar ôl y trafodiad.

  • Cam 5

    Adio cyfrannau is pob partner cyfatebol.

    Y canlyniad yw swm y cyfrannau is.

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