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This is the original version (as it was originally enacted).

1Trosolwg o’r Ddeddf

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(1)Mae’r Ddeddf hon wedi ei threfnu fel a ganlyn—

(a)mae Rhan 2 yn darparu bod treth i’w chodi ar drafodiadau tir (“treth trafodiadau tir”) ac yn gwneud darpariaeth ynghylch y prif gysyniadau sy’n sail i’r dreth gan gynnwys—

(i)pa drafodiadau sy’n drafodiadau tir,

(ii)yr hyn sy’n fuddiant trethadwy, a’r hyn nad yw’n fuddiant trethadwy,

(iii)pa bryd y caffaelir buddiant trethadwy a thrin trafodiadau sy’n cynnwys contractau y mae’n ofynnol eu cwblhau drwy drosglwyddiad, yn ogystal â thrin mathau eraill o drafodiadau,

(iv)pa drafodiadau tir y mae’r dreth i’w chodi arnynt (“trafodiadau trethadwy”) a pha rai nad yw’r dreth i’w chodi arnynt, a

(v)yr hyn sy’n gydnabyddiaeth drethadwy, a’r hyn nad yw’n gydnabyddiaeth drethadwy, mewn perthynas â thrafodiad trethadwy,

(b)mae Rhan 3 yn gwneud darpariaeth ynghylch—

(i)bandiau treth a chyfraddau treth,

(ii)sut i gyfrifo swm y dreth sydd i’w godi, a

(iii)y rhyddhadau sydd ar gael rhag treth trafodiadau tir,

(c)mae Rhan 4 yn gwneud darpariaeth ynghylch cymhwyso’r Ddeddf hon i lesoedd,

(d)mae Rhan 5 yn gwneud darpariaeth ynghylch cymhwyso’r Ddeddf hon a Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) i bersonau a chyrff penodol, gan gynnwys cwmnïau, partneriaethau ac ymddiriedolaethau,

(e)mae Rhan 6 yn gwneud darpariaeth ynghylch ffurflenni treth a thalu’r dreth gan gynnwys darpariaeth ynghylch—

(i)pa bryd y mae’n ofynnol dychwelyd ffurflen dreth mewn perthynas â thrafodiad tir,

(ii)y personau y mae’n ofynnol iddynt ddychwelyd ffurflen dreth a thalu’r dreth, a

(iii)pa bryd y mae’n ofynnol talu’r dreth (gan gynnwys darpariaeth ynghylch pa bryd y caniateir gohirio taliad),

(f)mae Rhan 7 yn mewnosod yn Neddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) ddarpariaethau sy’n sefydlu rheol gyffredinol at ddibenion gwrthweithio trefniadau osgoi trethi datganoledig, ac

(g)mae Rhan 8 yn darparu diwygiadau i Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) ac yn cynnwys darpariaethau sy’n gymwys yn gyffredinol at ddibenion y Ddeddf hon, gan gynnwys diffiniadau o ymadroddion a ddefnyddir yn y Ddeddf hon.

(2)Mae Atodlen 1 yn cynnwys trosolwg o Atodlenni y Ddeddf hon.

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