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This is the original version (as it was originally made). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
2. Ar ôl rheoliad 9 o Reoliadau Treth Trafodiadau Tir (Darpariaethau Trosiannol) (Cymru) 2018(1), mewnosoder—
9A.—(1) Mae’r rheoliad hwn yn gymwys pan fo’r hen les y cyfeirir ati ym mharagraff 8(1) o’r Atodlen wedi ei rhoi cyn y dyddiad cychwyn.
(2) Pan fo’r rheoliad hwn yn gymwys—
(a)mae paragraff 8(1) o’r Atodlen yn gymwys i’r hen les;
(b)mae paragraff 8(3)(b) a (4) o’r Atodlen yn cael effaith fel pe bai “sy’n dod i ben ar y dyddiad cyn y dyddiad y rhoddir y les newydd” yn cael ei roi yn lle “sy’n dod i ben ar ddiwedd y blynyddoedd dal drosodd cyfan”; ac
(c)mae’r “rhent trethadwy” sy’n daladwy mewn cysylltiad â’r denantiaeth dal drosodd at ddibenion paragraff 8(3) a (5)(b) o’r Atodlen i gynnwys y swm a ystyriwyd wrth bennu’r dreth a oedd i’w chodi o dan ddarpariaethau Atodlen 5 i DC 2003 am y cyfnod hwnnw.
(3) Yn y rheoliad hwn, ystyr “yr Atodlen” yw Atodlen 6 i’r Ddeddf TTT.”
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