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

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33Cwmnïau

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(1)Yn y Ddeddf hon, mae “cwmni”, oni ddarperir fel arall, yn golygu unrhyw gorff corfforaethol neu gymdeithas anghorfforedig, ond nid yw’n cynnwys partneriaeth.

(2)Mae popeth sydd i’w wneud gan gwmni o dan y Ddeddf hon, neu o dan DCRhT fel y mae’n gymwys mewn perthynas â threth trafodiadau tir, i’w wneud gan y cwmni gan weithredu drwy—

(a)swyddog priodol y cwmni, neu

(b)person arall sydd ag awdurdod datganedig, ymhlyg neu ymddangosiadol y cwmni am y tro i weithredu ar ei ran at y diben.

(3)Nid yw is-adran (2)(b) yn gymwys pan fo datodwr wedi ei benodi ar gyfer y cwmni.

(4)At ddibenion y Ddeddf hon, a DCRhT fel y mae’n gymwys i dreth trafodiadau tir—

(a)swyddog priodol corff corfforaethol yw ysgrifennydd y corff, neu berson sy’n gweithredu fel ei ysgrifennydd, a

(b)swyddog priodol cymdeithas anghorfforedig, neu gorff corfforaethol nad oes ganddo swyddog priodol o fewn paragraff (a), yw trysorydd y gymdeithas neu’r corff, neu berson sy’n gweithredu fel trysorydd.

(5)Nid yw is-adran (4) yn gymwys os oes datodwr neu weinyddwr wedi ei benodi ar gyfer y cwmni.

(6)Os oes datodwr neu weinyddwr wedi ei benodi ar gyfer y cwmni yna—

(a)y datodwr neu’r gweinyddwr yw’r swyddog priodol, a

(b)os penodir dau berson neu ragor i weithredu ar y cyd neu’n gydamserol fel gweinyddwr y cwmni, y swyddog priodol—

(i)yw pa un bynnag ohonynt a bennir mewn hysbysiad a roddir i ACC gan y personau hynny at ddibenion yr adran hon, neu

(ii)pan na fo ACC wedi ei hysbysu felly, yw pa un neu ragor bynnag o’r personau hynny a ddynodir gan ACC fel y swyddog priodol at y dibenion hynny.

(7)Caiff Gweinidogion Cymru drwy reoliadau wneud darpariaeth bellach ynghylch cymhwyso’r Ddeddf hon, a DCRhT fel y mae’n gymwys mewn perthynas â threth trafodiadau tir, i gwmnïau neu ddisgrifiad o gwmni a bennir yn y rheoliadau.

(8)Caiff rheoliadau o dan is-adran (7) ddiwygio neu ddiddymu unrhyw ddarpariaeth yn y Ddeddf hon neu DCRhT (ymysg pethau eraill).

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