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This is the original version (as it was originally enacted).

RHAN 10DEHONGLI

Eiddo’r bartneriaeth a chyfranddaliad yn y bartneriaeth

45(1)Mae unrhyw gyfeiriad yn yr Atodlen hon at eiddo’r bartneriaeth yn gyfeiriad at fuddiant neu hawl a ddelir gan bartneriaeth neu ar ei rhan, neu gan aelodau partneriaeth, at ddibenion y busnes partneriaeth.

(2)Mae unrhyw gyfeiriad yn yr Atodlen hon at gyfranddaliad person yn y bartneriaeth ar unrhyw adeg yn gyfeiriad at y cyfranddaliad y mae gan y person hawl iddo ar yr adeg honno wrth rannu elw incwm y bartneriaeth.

Trosglwyddo buddiant trethadwy

46Mae cyfeiriadau yn yr Atodlen hon at drosglwyddo buddiant trethadwy yn cynnwys—

(a)creu buddiant trethadwy,

(b)amrywio buddiant trethadwy, ac

(c)ildio neu ollwng buddiant trethadwy.

Trosglwyddo buddiant trethadwy i bartneriaeth

47At ddibenion yr Atodlen hon, trosglwyddir buddiant trethadwy i bartneriaeth mewn unrhyw achos pan fo buddiant trethadwy yn dod yn eiddo’r bartneriaeth.

Trosglwyddo buddiant mewn partneriaeth

48At ddibenion yr Atodlen hon, pan fo person yn caffael neu’n cynyddu cyfranddaliad yn y bartneriaeth trosglwyddir buddiant yn y bartneriaeth (i’r partner hwnnw ac o’r partneriaid eraill).

Trosglwyddo buddiant trethadwy o bartneriaeth

49At ddibenion yr Atodlen hon, trosglwyddir buddiant trethadwy o bartneriaeth mewn unrhyw achos pan fo—

(a)buddiant trethadwy a oedd yn eiddo’r bartneriaeth yn peidio â bod yn eiddo’r bartneriaeth, neu

(b)buddiant trethadwy yn cael ei roi neu ei greu o eiddo’r bartneriaeth ac nad eiddo’r bartneriaeth yw’r buddiant.

Gwerth marchnadol lesoedd

50(1)Mae’r paragraff hwn yn gymwys mewn perthynas â les at ddibenion yr Atodlen hon—

(a)os yw, neu os oedd, rhoi’r les yn drafodiad y mae, neu yr oedd, adran 13 yn gymwys iddo (neu’n drafodiad y byddai paragraff 13 yn gymwys iddo pe bai’r paragraff hwnnw wedi bod mewn grym ar adeg rhoi’r les), neu

(b)os yw rhoi’r les yn drafodiad y mae paragraff 21 yn gymwys iddo.

(2)Wrth bennu gwerth marchnadol y les, mae rhwymedigaeth ar ran y tenant o dan y les i’w hystyried os yw (ond dim ond os yw)—

(a)yn rhwymedigaeth megis y rhai a grybwyllir ym mharagraff 16(1) o Atodlen 6 (rhwymedigaethau tenant nad ydynt yn cyfrif fel cydnabyddiaeth drethadwy), neu

(b)yn rhwymedigaeth i roi taliad i berson.

Personau cysylltiedig

51(1)Mae adran 1122 o Ddeddf Treth Gorfforaeth 2010 (p. 4) (personau cysylltiedig) yn cael effaith at ddibenion yr Atodlen hon.

(2)Fel y’i cymhwysir gan is-baragraff (1), mae’r adran honno yn cael effaith gan hepgor is-adran (7) (partneriaid sy’n gysylltiedig â’i gilydd).

(3)Fel y’i cymhwysir gan is-baragraff (1) at ddibenion paragraffau 15, 16, 23 a 24, mae’r adran honno yn cael effaith gan hepgor is-adran (6)(c) i (e) (ymddiriedolwr sy’n gysylltiedig â setliad).

Trefniadau

52Yn yr Atodlen hon mae i “trefniadau” yr ystyr a roddir gan adran 31(3).

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