Golwg cyfnod mewn amser fel yr oedd ar 09/09/2022.
Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Casglu a Rheoli Trethi (Cymru) 2016, Adran 90.
Efallai na fydd deddfwriaeth ddiwygiedig sydd ar y safle hwn yn gwbl gyfoes. Ar hyn o bryd mae unrhyw newidiadau neu effeithiau hysbys a wnaed gan ddeddfwriaeth ddilynol wedi'u gwneud i destun y ddeddfwriaeth yr ydych yn edrych arni gan y tîm golygyddol. Gweler 'Cwestiynau Cyffredin' am fanylion ynglŷn â'r amserlenni ar gyfer nodi a chofnodi effeithiau newydd ar y safle hwn.
(1)Mae’r adran hon yn gymwys pan fo ymgymeriad yn rhiant-ymgymeriad mewn perthynas ag [F1is-ymgymeriad] .
(2)Pan ddyroddir hysbysiad trydydd parti i unrhyw berson at ddiben gwirio sefyllfa dreth rhiant-ymgymeriad ac unrhyw un neu ragor o’i is-ymgymeriadau—
(a)mae’r cyfeiriadau at y trethdalwr yn adrannau 87(2)(a), (3) a (4) ac 88(3)(d) yn cael effaith fel pe baent yn gyfeiriadau at y rhiant-ymgymeriad, a
(b)mae adran 87(3) i’w thrin fel pe bai hefyd yn ei gwneud yn ofynnol i’r hysbysiad ddatgan ei ddiben.
(3)Pan ddyroddir hysbysiad trydydd parti i riant-ymgymeriad at ddiben gwirio sefyllfa dreth mwy nag un is-ymgymeriad—
(a)rhaid i’r hysbysiad ddatgan ei ddiben,
(b)nid yw adrannau 87(2)(a) a (3) ac 88(3)(d) yn gymwys, ac
(c)mae adran 100 (hysbysiadau trethdalwr ar ôl dychwelyd ffurflen dreth) yn gymwys fel pe bai’r hysbysiad trydydd parti yn hysbysiad trethdalwr a ddyroddir i bob is-ymgymeriad (neu, os yw’r hysbysiad trydydd parti yn enwi’r is-ymgymeriadau y mae’n ymwneud â hwy, i bob un o’r is-ymgymeriadau hynny).
(4)Yn yr adran hon, mae i “rhiant-ymgymeriad”, “is-ymgymeriad” ac “ymgymeriad” yr ystyron a roddir i “parent undertaking”, “subsidiary undertaking” ac “undertaking” yn [F2adrannau 1161 a 1162 o Ddeddf Cwmnïau 2006 (p. 46) ac Atodlen 7 iddi, ond o ran cymhwyso’r adran hon i dreth trafodiadau tir, mae adran 1161(1)(b) o’r Ddeddf 2006 honno yn cael effaith fel pe bai’r geiriau “carrying on a trade or business, with or without a view to profit” wedi eu hepgor.]
Diwygiadau Testunol
F1Geiriau yn a. 90(1) wedi eu hamnewid (25.1.2018) gan Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (anaw 1), a. 81(2)(3), Atod. 23 para. 35(a); O.S. 2018/34, ergl. 2(b)(i)
F2Geiriau yn a. 90(4) wedi eu hamnewid (25.1.2018) gan Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (anaw 1), a. 81(2)(3), Atod. 23 para. 35(b); O.S. 2018/34, ergl. 2(b)(i)
Gwybodaeth Cychwyn
I1A. 90 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 194(2)
I2A. 90 mewn grym ar 25.1.2018 gan O.S. 2018/33, ergl. 2(c)
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