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- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
43(1)Mae DCRhT yn gymwys mewn perthynas â threth trafodiadau tir mewn cysylltiad â thrafodiad tir yr ymrwymir iddo fel prynwyr gan neu ar ran aelodau partneriaeth gyda’r addasiadau a ganlyn.
(2)Mae adran 58 (amodau ar gyfer gwneud asesiadau ACC) yn cael effaith fel pe bai is-adran (2)(c) wedi ei hepgor.
(3)Mae adran 59 (terfynau amser ar gyfer asesiadau ACC) yn cael effaith fel pe bai paragraff (b) yn y diffiniad o “person cysylltiedig” yn is-adran (7) wedi ei hepgor.
(4)Mae adran 79 (yr hawlydd: partneriaethau) yn cael effaith fel pe bai’r canlynol wedi ei roi yn ei le—
(1)Mae’r adran hon yn ymwneud â chymhwyso adrannau 63 a 63A mewn achos pan fo—
(a)(mewn achos sydd o fewn adran 63(1)(a)) y person wedi talu’r swm o dan sylw yn rhinwedd y ffaith ei fod yn bartner mewn partneriaeth (o fewn ystyr paragraff 3 o Atodlen 7 i DTTT),
(b)(mewn achos sydd o fewn adran 63(1)(b)) yr asesiad wedi ei wneud ar y person, neu’r dyfarniad yn ymwneud â rhwymedigaeth y person, yn rhinwedd y ffaith honno, neu
(c)(mewn achos sydd o fewn adran 63A(1)) y prynwr yn y trafodiad tir yn berson sy’n gweithredu yn rhinwedd y ffaith honno.
(2)Mewn achos o’r fath, dim ond partner cynrychiadol o fewn ystyr paragraff 10 o Atodlen 7 i DTTT gaiff wneud hawliad o dan adran 63 neu 63A mewn cysylltiad â’r swm o dan sylw.”
(5)Mae adran 80 (asesiad o hawlydd mewn cysylltiad â hawliad) yn cael effaith fel pe bai “partner cyfrifol o fewn ystyr paragraff 9 o Atodlen 7 i DTTT” wedi ei roi yn lle “unrhyw berson perthnasol (fel y’i diffinnir yn adran 79(3))” yn is-adran (2).
(6)Mae adran 91 (gwneud gwybodaeth a dogfennau yn ymwneud â phartneriaeth yn ofynnol) yn cael effaith fel pe bai—
(a)y canlynol wedi ei roi yn lle is-adran (1)—
“(1)Mae’r adran hon yn gymwys mewn perthynas â phartneriaeth o fewn ystyr paragraff 3 o Atodlen 7 i DTTT.”;
(b)yn is-adran (2)—
(i)“un o’r partneriaid cyfrifol” wedi ei roi yn lle “un o’r partneriaid” (yn y ddau lle) yn y geiriau agoriadol;
(ii)“i’r partner cynrychiadol, neu os nad oes partner cynrychiadol, i un o’r partneriaid cyfrifol o leiaf” wedi ei roi yn lle “i un o’r partneriaid o leiaf” ym mharagraffau (a)(iii) ac (c);
(c)y canlynol wedi ei roi ar ôl is-adran (2)—
“(3)Mae i “partner cyfrifol” a “partner cynrychiadol” yr ystyron a roddir gan baragraffau 9 a 10 o Atodlen 7 i DTTT.”
(7)Mae adran 100 (hysbysiadau trethdalwr ar ôl dychwelyd ffurflen dreth) yn cael effaith fel pe bai’r canlynol wedi ei roi yn lle is-adran (6)—
“(6)Pan fo unrhyw bartner cyfrifol mewn partneriaeth wedi dychwelyd ffurflen dreth, mae’r adran hon yn cael effaith fel pe bai’r ffurflen dreth honno wedi ei dychwelyd gan bob un o’r partneriaid cyfrifol.
(6A)Mae i “partneriaeth” a “partner cyfrifol” yr ystyron a roddir gan baragraffau 3 a 9 o Atodlen 7 i DTTT.”
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