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This is the original version (as it was originally enacted).

Tynnu arian etc. o bartneriaeth ar ôl trosglwyddo buddiant trethadwy

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19(1)Mae’r paragraff hwn yn gymwys—

(a)pan drosglwyddir buddiant trethadwy i bartneriaeth (“y trosglwyddiad tir”);

(b)pan fo’r trosglwyddiad tir o fewn paragraff 13(1);

(c)pan geir digwyddiad cymwys o fewn is-baragraff (2) yn ystod y cyfnod o 3 blynedd sy’n dechrau â’r dyddiad y mae’r trosglwyddiad tir yn cael effaith;

(d)pan fo’r digwyddiad cymwys yn drefniant osgoi trethi, neu’n rhan ohono;

(e)pan na fo dewis wedi ei wneud, ar adeg y digwyddiad cymwys, mewn cysylltiad â’r trosglwyddiad tir o dan baragraff 36.

(2)Ystyr digwyddiad cymwys yw—

(a)tynnu o’r bartneriaeth arian neu gyfwerth ariannol nad yw’n cynrychioli elw incwm, drwy fod y person perthnasol—

(i)yn tynnu cyfalaf o gyfrif cyfalaf y person perthnasol,

(ii)yn lleihau buddiant y person perthnasol yn y bartneriaeth, neu

(iii)yn peidio â bod yn bartner, neu

(b)mewn achos pan fo’r person perthnasol wedi rhoi benthyciad i’r bartneriaeth—

(i)y bartneriaeth yn ad-dalu’r benthyciad (i unrhyw raddau), neu

(ii)y person perthnasol yn tynnu o’r bartneriaeth arian neu gyfwerth ariannol nad yw’n cynrychioli elw incwm.

(3)At ddibenion is-baragraff (2), y person perthnasol—

(a)pan fo’r trosglwyddiad tir o fewn paragraff 13(1)(a) neu (b), yw’r person sy’n gwneud y trosglwyddiad tir, a

(b)pan fo’r trosglwyddiad tir o fewn paragraff 13(1)(c), yw’r partner o dan sylw neu berson sy’n gysylltiedig â’r partner hwnnw.

(4)At ddibenion y Ddeddf hon, o ran y digwyddiad cymwys—

(a)cymerir ei fod yn drafodiad tir, a

(b)mae’n drafodiad trethadwy.

(5)Cymerir mai’r partneriaid yw’r prynwyr o dan y trafodiad.

(6)Mae paragraffau 9 i 11 (cyfrifoldeb partneriaid) yn cael effaith mewn perthynas â’r trafodiad.

(7)Cymerir bod y gydnabyddiaeth drethadwy ar gyfer y trafodiad—

(a)mewn achos sydd o fewn is-baragraff (2)(a), yn hafal i werth yr arian neu’r cyfwerth ariannol a dynnir o’r bartneriaeth;

(b)mewn achos sydd o fewn is-baragraff (2)(b)(i), yn hafal i’r swm a ad-delir;

(c)mewn achos sydd o fewn is-baragraff (2)(b)(ii), yn hafal i hynny o werth yr arian neu’r cyfwerth ariannol a dynnir o’r bartneriaeth nad yw’n fwy na swm y benthyciad.

(8)Ond nid yw’r gydnabyddiaeth drethadwy a bennir o dan is-baragraff (7) i fod yn fwy na gwerth marchnadol, ar y dyddiad y mae’r trosglwyddiad tir yn cael effaith, y buddiant trethadwy a drosglwyddir gan y trosglwyddiad tir, wedi ei ostwng yn ôl unrhyw swm yr oedd treth i’w chodi arno cyn hynny.

(9)Pan fo—

(a)digwyddiad cymwys yn arwain at godi treth o dan y paragraff hwn, a

(b)yr un digwyddiad yn arwain at godi treth o dan baragraff 34 (trosglwyddo buddiant mewn partneriaeth buddsoddi mewn eiddo),

caiff swm y dreth a godir o dan y paragraff hwn ei ostwng (ond nid islaw sero) yn ôl swm y dreth a godir o dan y paragraff hwnnw.

(10)Yn y paragraff hwn, mae i “trefniant osgoi trethi” yr ystyr a roddir gan adran 31.

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