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This is the original version (as it was originally enacted).

22Gwerth marchnadol tybiedig
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(1)Mae’r adran hon yn gymwys pan fo’r prynwr yn gwmni ac—

(a)y gwerthwr yn gysylltiedig â’r prynwr, neu

(b)rhywfaint o’r gydnabyddiaeth ar gyfer y trafodiad, neu’r holl gydnabyddiaeth ar gyfer y trafodiad, ar ffurf dyroddi neu drosglwyddo cyfranddaliadau mewn cwmni y mae’r gwerthwr yn gysylltiedig ag ef.

(2)Cymerir mai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad yw—

(a)y swm a bennir o dan is-adran (3) mewn cysylltiad â’r trafodiad, neu

(b)os yw’n fwy na hynny, y swm a fyddai wedi bod yn gydnabyddiaeth drethadwy ar gyfer y trafodiad o anwybyddu’r adran hon.

(3)Y swm a grybwyllir yn is-adran (2)(a) yw—

(a)gwerth marchnadol testun y trafodiad ar y dyddiad y mae’r trafodiad yn cael effaith, a

(b)os rhoi les ar rent yw’r caffaeliad, y rhent hwnnw.

(4)Yn yr adran hon—

  • ystyr “cwmni” (“company”) yw unrhyw gorff corfforaethol;

  • mae “cyfranddaliadau” (“shares”) yn cynnwys stoc ac mae’r cyfeiriad at gyfranddaliadau mewn cwmni yn cynnwys cyfeiriad at warannau a ddyroddir gan gwmni.

(5)Pan fo’r adran hon yn gymwys nid yw paragraff 1 o Atodlen 3 (esemptio trafodiadau nad oes cydnabyddiaeth drethadwy ar eu cyfer) yn gymwys.

(6)Mae’r adran hon yn cael effaith yn ddarostyngedig i—

(a)yr eithriadau a ddarperir yn adran 23, a

(b)unrhyw ddarpariaeth arall sy’n rhoi esemptiad neu ryddhad rhag treth.

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