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This is the original version (as it was originally enacted).

(a gyflwynir gan adran 30(1))

ATODLEN 9RHYDDHAD GWERTHU AC ADLESU

This schedule has no associated Explanatory Notes

Y rhyddhad

1Mae’r elfen adlesu o drefniant gwerthu ac adlesu wedi ei ryddhau rhag treth os bodlonir yr amodau cymhwyso.

Trefniadau gwerthu ac adlesu

2Trefniant gwerthu ac adlesu yw trefniant pan fo—

(a)person (“A”) yn trosglwyddo neu’n rhoi i berson arall (“B”) brif fuddiant mewn tir (“gwerthu”), a

(b)B yn rhoi les i A allan o’r buddiant hwnnw (“adlesu”).

Amodau cymhwyso

3(1)Yr amodau cymhwyso yw—

(a)yr ymrwymir i’r trafodiad gwerthu yn llwyr neu’n rhannol mewn cydnabyddiaeth yr ymrwymir i’r trafodiad adlesu,

(b)mai’r unig gydnabyddiaeth arall (os o gwbl) ar gyfer y gwerthu yw talu arian (boed mewn sterling neu mewn arian arall) neu ysgwyddo, fodloni neu ollwng dyled (neu’r ddau),

(c)nad yw’r gwerthu yn drosglwyddiad hawliau o fewn ystyr adran 12 (contract sy’n darparu ar gyfer trosglwyddo i drydydd parti: effaith trosglwyddo hawliau) nac yn drafodiad cyn-gwblhau o fewn ystyr Atodlen 2 (trafodiadau cyn-gwblhau), a

(d)pan fo A a B ill dau yn gyrff corfforaethol ar y dyddiad y mae’r trafodiad adlesu yn cael effaith, nad ydynt yn aelodau o’r un grŵp at ddibenion rhyddhad grŵp (gweler Atodlen 16) ar y dyddiad hwnnw.

(2)Yn is-baragraff (1)(b), ystyr “dyled” yw rhwymedigaeth, boed yn bendant neu’n ddibynnol, i dalu swm o arian naill ai ar unwaith neu yn y dyfodol.

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