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- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(a gyflwynir gan adran 30(1))
1Mae trafodiad pan fo person (“y trosglwyddwr”) yn trosglwyddo buddiant trethadwy i bartneriaeth atebolrwydd cyfyngedig mewn cysylltiad â’i ymgorffori wedi ei ryddhau rhag treth os bodlonir amodau A i C.
2Amod A yw nad yw’r dyddiad y mae’r trafodiad yn cael effaith fwy na blwyddyn ar ôl dyddiad ymgorffori’r bartneriaeth atebolrwydd cyfyngedig.
3Amod B yw bod y trosglwyddwr, ar yr adeg berthnasol—
(a)yn bartner mewn partneriaeth sy’n cynnwys yr holl bersonau sy’n aelodau o’r bartneriaeth atebolrwydd cyfyngedig, neu a fydd yn aelodau ohoni (a neb arall), neu
(b)yn dal y buddiant trethadwy fel enwebai neu ymddiriedolwr noeth i un partner neu ragor mewn partneriaeth o’r fath.
4Amod C yw—
(a)bod y cyfrannau o’r buddiant trethadwy y mae gan y personau a grybwyllir ym mharagraff 3(a) yr hawl iddynt yn union ar ôl y trosglwyddiad yr un fath â’r rheini yr oedd ganddynt hawl iddynt ar yr adeg berthnasol, neu
(b)nad yw yr un o’r gwahaniaethau yn y cyfrannau hynny wedi codi fel rhan o drefniadau y mae osgoi atebolrwydd i dreth yn brif ddiben iddynt, neu’n un o’u prif ddibenion.
5(1)Yn yr Atodlen hon—
ystyr “yr adeg berthnasol” (“the relevant time”) yw—
pan fu i’r trosglwyddwr gaffael y buddiant trethadwy ar ôl ymgorffori’r bartneriaeth atebolrwydd cyfyngedig, yn union ar ôl i’r trosglwyddwr ei gaffael, a
mewn unrhyw achos arall, yn union cyn ymgorffori’r bartneriaeth atebolrwydd cyfyngedig.
ystyr “partneriaeth atebolrwydd cyfyngedig” (“limited liability partnership”) yw partneriaeth atebolrwydd cyfyngedig a ffurfiwyd o dan Ddeddf Partneriaethau Atebolrwydd Cyfyngedig 2000 (p.12).
(2)Ym mharagraff 4(b) mae “trefniadau” yn cynnwys unrhyw gynllun, unrhyw gytundeb neu unrhyw ddealltwriaeth, pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio.
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