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

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48Digwyddiad dibynnol yn peidio neu ganfod cydnabyddiaeth: ad-dalu treth
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(1)Mae is-adran (2) yn gymwys i drafodiad tir—

(a)os yw adran 19 neu 20 (cydnabyddiaeth ddibynnol, ansicr neu heb ei chanfod) yn gymwys i’r trafodiad, neu i unrhyw drafodiad y mae’r trafodiad yn drafodiad cysylltiol mewn perthynas ag ef,

(b)os ceir digwyddiad a grybwyllir yn adran 47(2) (“y digwyddiad perthnasol”), ac

(c)os effaith y digwyddiad perthnasol yw bod llai o dreth yn daladwy mewn cysylltiad â’r trafodiad na’r hyn y mae’r prynwr eisoes wedi ei dalu yn unol â’r ffurflen dreth a ddychwelwyd ar gyfer y trafodiad (“y ffurflen dreth trafodiadau tir”).

(2)Er mwyn cael ad-daliad o swm y dreth a ordalwyd, caiff y prynwr yn y trafodiad tir—

(a)o fewn y cyfnod a ganiateir ar gyfer diwygio’r ffurflen dreth trafodiadau tir, ddiwygio’r ffurflen dreth yn unol â hynny (gweler adran 41 o DCRhT);

(b)ar ôl diwedd y cyfnod hwnnw (os na ddiwygir y ffurflen dreth), wneud hawliad am ad-daliad o’r swm a ordalwyd yn unol â Phennod 7 o Ran 3 o DCRhT fel y’i haddesir gan is-adran (3).

(3)O ran ei chymhwyso i hawliad y mae is-adran (2)(b) yn gymwys iddo, mae Pennod 7 o Ran 3 o DCRhT yn gymwys fel pe bai’r canlynol wedi ei roi yn lle adran 78—

78Terfyn amser ar gyfer gwneud hawliadau

Rhaid i hawliad o dan adran 63 y mae adran 48(2)(b) o DTTT yn gymwys iddo gael ei wneud cyn yr olaf o’r canlynol—

(a)diwedd y cyfnod o 4 blynedd sy’n dechrau â’r diwrnod ar ôl dyddiad ffeilio’r ffurflen dreth y mae’r dreth trafodiadau tir a dalwyd eisoes yn berthnasol iddi, neu

(b)diwedd y cyfnod o 12 mis sy’n dechrau â’r digwyddiad perthnasol (o fewn yr ystyr a roddir yn adran 48(1)(b) o DTTT).

(4)Ond os rhoi neu aseinio les yw’r trafodiad (“y trafodiad perthnasol”), ni chaniateir gwneud unrhyw hawliad o dan is-adran (2)—

(a)mewn cysylltiad ag ad-dalu (yn llwyr neu’n rhannol) unrhyw fenthyciad neu flaendal a gaiff ei drin yn rhinwedd paragraff 19 o Atodlen 6 fel cydnabyddiaeth a roddir ar gyfer y trafodiad perthnasol, neu

(b)mewn cysylltiad ag ad-dalu unrhyw ran o’r gydnabyddiaeth a roddwyd ar gyfer y trafodiad perthnasol, mewn achos pan fo’r ad-daliad—

(i)yn cael ei wneud o dan drefniadau a wnaed mewn cysylltiad â’r trafodiad perthnasol, a

(ii)yn ddibynnol ar derfynu neu aseinio’r les neu ar roi buddiant trethadwy allan o’r les.

(5)Nid yw’r adran hon yn gymwys—

(a)i’r graddau y mae’r gydnabyddiaeth ar ffurf rhent (gweler Atodlen 6);

(b)pan fo adran 21 (blwydd-daliadau) yn gymwys.

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