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This is the original version (as it was originally enacted).

37Cydbrynwyr: rheolau cyffredinol

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(1)Mae’r adran hon ac adrannau 38 i 40 yn gymwys i drafodiad tir pan fo dau brynwr neu ragor sydd neu a fydd â’r hawl ar y cyd i’r buddiant a gaffaelir.

(2)Y rheolau cyffredinol yw—

(a)mae unrhyw rwymedigaeth ar ran y prynwr o dan y Ddeddf hon neu DCRhT mewn perthynas â’r trafodiad yn rhwymedigaeth ar ran y prynwyr ar y cyd ond caniateir i unrhyw un neu ragor ohonynt ei chyflawni,

(b)mae’n rhaid i unrhyw beth y mae’n ofynnol ei wneud neu yr awdurdodir ei wneud gan y Ddeddf hon neu DCRhT mewn perthynas â’r prynwr gael ei wneud mewn perthynas â hwy i gyd,

(c)mae’n rhaid i unrhyw beth y mae’r Ddeddf hon neu DCRhT yn awdurdodi ei wneud gan y prynwr gael ei wneud ganddynt hwy i gyd, a

(d)mae unrhyw atebolrwydd ar ran y prynwr o dan y Ddeddf hon neu DCRhT mewn perthynas â’r trafodiad (yn benodol, unrhyw atebolrwydd sy’n codi yn rhinwedd y methiant i gyflawni rhwymedigaeth o fewn paragraff (a)) yn atebolrwydd ar ran y prynwyr ar y cyd ac yn unigol.

(3)Mae’r rheolau cyffredinol hyn yn ddarostyngedig i ddarpariaeth a wneir yn adrannau 38 i 40.

(4)Mae’r adran hon ac adrannau 38 i 40 yn cael effaith yn ddarostyngedig i—

(a)darpariaethau Atodlen 7 sy’n ymwneud â phartneriaethau, a

(b)darpariaethau Atodlen 8 sy’n ymwneud ag ymddiriedolwyr.

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