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

Ystyr trafodiad cyn-gwblhau

117.Mae paragraff 3 yn diffinio ystyr “trafodiad cyn-gwblhau” ac yn nodi trafodiadau penodol nad ydynt yn drafodiadau cyn-gwblhau. Mae is-baragraff (4) yn caniatáu i drafodiad sy’n cyflawni’r contract gwreiddiol fod yn drafodiad cyn-gwblhau. Nodir y diffiniadau o dermau allweddol eraill y cyfeirir atynt yn yr Atodlen hon ym mharagraff 4.

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