Search Legislation

Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017

Status:

This is the original version (as it was originally enacted).

26Bandiau treth a chyfraddau treth sy’n gymwys pan fo rheoliadau yn peidio â chael effaith

This section has no associated Explanatory Notes

(1)Yn yr adran hon—

(a)ystyr “rheoliadau a wrthodir” yw rheoliadau sy’n peidio â chael effaith yn rhinwedd is-adran (2) neu (3) o adran 25;

(b)ystyr “y cyfnod interim” yw’r cyfnod—

(i)sy’n dechrau â’r dyddiad a bennir gan reoliadau a wrthodir fel y dyddiad y mae bandiau treth a chyfraddau treth penodedig yn gymwys mewn perthynas â thrafodiad trethadwy, a

(ii)sy’n dod i ben pan fydd y rheoliadau hynny yn peidio â chael effaith yn rhinwedd is-adran (2) neu (3) o adran 25.

(2)Yn ddarostyngedig i is-adran (3), os yw’r dyddiad y mae trafodiad trethadwy yn cael effaith o fewn y cyfnod interim, y bandiau treth a’r cyfraddau treth sy’n gymwys i’r trafodiad yw’r bandiau a’r cyfraddau a bennir gan y rheoliadau a wrthodir fel y rhai sy’n gymwys i’r trafodiad.

(3)Os yw—

(a)y dyddiad y mae trafodiad trethadwy yn cael effaith o fewn y cyfnod interim, a

(b)is-adran (4), (5) neu (6) yn gymwys,

y bandiau treth a’r cyfraddau treth sy’n gymwys i’r trafodiad yw’r bandiau a’r cyfraddau a fyddai wedi bod yn gymwys pe na bai’r rheoliadau a wrthodir wedi eu gwneud.

(4)Mae’r is-adran hon yn gymwys—

(a)pan fo’n ofynnol i’r prynwr, yn rhinwedd adran 44, ddychwelyd ffurflen dreth mewn perthynas â’r trafodiad ar y dyddiad ffeilio neu cyn hynny, a’i fod yn methu â gwneud hynny, a

(b)pan fo’r prynwr hefyd yn methu â dychwelyd y ffurflen dreth ar y dyddiad y mae’r cyfnod interim yn dod i ben neu cyn hynny.

(5)Mae’r is-adran hon yn gymwys pan fo’r ffurflen dreth gyntaf sy’n ofynnol mewn perthynas â’r trafodiad trethadwy yn ofynnol o dan un o’r darpariaethau a ganlyn—

(a)adran 47 (dyletswydd i ddychwelyd ffurflen dreth pan fo digwyddiad dibynnol yn dod i ben neu gydnabyddiaeth yn cael ei chanfod);

(b)adran 51 (dychwelyd ffurflen dreth o ganlyniad i drafodiad cysylltiol diweddarach);

(c)paragraff 3(4) neu 5(5) o Atodlen 6 (dychwelyd ffurflen dreth o ganlyniad i barhad les);

(d)paragraff 13(1) o’r Atodlen honno (dychwelyd ffurflen dreth yn achos tandaliad treth pan bennir rhent wrth ailystyried).

(6)Mae’r is-adran hon yn gymwys pan fo—

(a)y prynwr yn y trafodiad yn gwneud hawliad o dan adran 63A o DCRhT,

(b)yn rhinwedd is-adran (5) o’r adran honno, yr asesiad o’r dreth sydd i’w chodi a gynhwysir mewn ffurflen dreth a ddychwelir mewn perthynas â’r trafodiad yn cael ei drin fel pe bai wedi ei ddiwygio, ac

(c)ffurflen dreth bellach yn ofynnol mewn perthynas â’r trafodiad o dan—

(i)darpariaeth a grybwyllir yn is-adran (5) o’r adran hon,

(ii)adran 49 (dychwelyd ffurflen dreth bellach pan dynnir rhyddhad yn ôl), neu

(iii)paragraff 24 o Atodlen 5 (dychwelyd ffurflen dreth pan fo trafodiad yn cael ei drin fel trafodiad eiddo preswyl cyfraddau uwch).

(7)Ond nid yw is-adran (6) yn effeithio ar ffurflen dreth a ddychwelir cyn i’r hawliad gael ei wneud o dan adran 63A o DCRhT.

(8)Mae adran 63A o DCRhT yn gwneud darpariaeth ar gyfer hawlio rhyddhad mewn achosion pan fo is-adran (2) yn gymwys os yw swm y dreth sydd i’w godi yn fwy na’r swm a fyddai wedi bod i’w godi pe na bai’r rheoliadau a wrthodir wedi eu gwneud.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.

Original (As Enacted or Made) - English:The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources