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Rheoliadau Treth Trafodiadau Tir (Darpariaethau Trosiannol) (Cymru) 2018

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Achosion pan fo aseinio les yn cael ei drin fel rhoi les

10.—(1) Mae’r rheoliad hwn yn gymwys pan fo paragraff 11(1) o Atodlen 17A i DC 2003 yn gymwys a phan fo—

(a)y dyddiad y mae’r achos o roi les y cyfeirir ato ym mharagraff 11(1) o’r Atodlen honno yn cael effaith cyn y dyddiad cychwyn; a

(b)yr aseiniad cyntaf o’r les y cyfeirir ato ym mharagraff 11(2) o’r Atodlen honno yn digwydd ar y dyddiad cychwyn neu ar ôl hynny.

(2) Pan fo’r rheoliad hwn yn gymwys—

(a)mae’r achos o roi les y cyfeirir ato ym mharagraff (1)(a) yn cael ei drin fel rhoi les at ddibenion paragraff 22(1) o Atodlen 6 i’r Ddeddf TTT;

(b)mae’r aseiniad cyntaf o’r les y cyfeirir ato ym mharagraff (1)(b) yn cael ei drin fel yr aseiniad cyntaf o les at ddibenion paragraff 22(2) o Atodlen 6 i’r Ddeddf TTT; ac

(c)mae’r darpariaethau ym mharagraff 11(3) a (5) o Atodlen 17A i DC 2003 yn cael eu trin at ddibenion paragraff 22 o Atodlen 6 i’r Ddeddf TTT fel pe baent, pan fo hynny’n gymwys, y darpariaethau cyfatebol ym mharagraff 22(4) a (6) o Atodlen 6 i’r Ddeddf TTT.

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