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- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)Mae’r adran hon yn gymwys mewn achos pan fo anghenion person (“P”) wedi eu diwallu neu’n cael eu diwallu gan awdurdod lleol o dan adrannau 35 i 42 neu adran 45 a phan fo—
(a)person (“y trosglwyddwr”) (a gaiff fod yn P ond nid oes rhaid iddo) wedi trosglwyddo ased i berson arall (“trosglwyddai”),
(b)y trosglwyddiad wedi ei wneud gyda’r bwriad o osgoi ffioedd am ddiwallu anghenion P, ac
(c)naill ai’r gydnabyddiaeth ar gyfer y trosglwyddiad yn llai na gwerth yr ased neu na fo unrhyw gydnabyddiaeth ar gyfer y trosglwyddiad.
(2)Mae’r trosglwyddai yn atebol i dalu i’r awdurdod lleol swm sy’n hafal i’r gwahaniaeth rhwng—
(a)y swm y byddai’r awdurdod wedi ei godi ar y trosglwyddwr pe na bai’r ased wedi ei drosglwyddo, a
(b)y swm a gododd ar y trosglwyddwr mewn gwirionedd.
(3)Ond nid yw’r trosglwyddai yn atebol i dalu i’r awdurdod lleol swm sy’n fwy na’r budd a ddaw i’r trosglwyddai o’r trosglwyddiad.
(4)Pan fo ased wedi ei drosglwyddo i fwy nag un trosglwyddai, mae atebolrwydd pob trosglwyddai yn gymesur â’r budd a ddaw i’r trosglwyddai hwnnw o’r trosglwyddiad.
(5)Yn yr adran hon ystyr “ased” yw unrhyw beth y caniateir ei ystyried at ddibenion asesiad ariannol.
(6)Gwerth ased (ac eithrio arian parod) yw’r swm a geid pe bai’r ased wedi ei werthu ar y farchnad agored gan werthwr bodlon adeg y trosglwyddiad, gan ddidynnu ar gyfer—
(a)swm unrhyw lyffethair ar yr ased, a
(b)swm rhesymol mewn cysylltiad â threuliau’r gwerthiant.
(7)Caiff rheoliadau bennu achosion neu amgylchiadau pan na fo atebolrwydd o dan is-adran (2) yn codi.
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