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

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Rhyddhad grŵp: dehongli

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3(1)Mae’r darpariaethau a ganlyn yn gymwys at ddibenion rhyddhad grŵp.

(2)Ystyr “cwmni” yw corff corfforaethol.

(3)Mae cwmnïau yn aelodau o’r un grŵp os yw un yn is-gwmni 75% i’r llall neu os yw’r ddau yn is-gwmnïau 75% i drydydd cwmni.

(4)Mae cwmni (“cwmni A”) yn is-gwmni 75% i gwmni arall (“cwmni B”)—

(a)os yw cwmni B yn berchennog llesiannol ar ddim llai na 75% o gyfalaf cyfranddaliadau cyffredin cwmni A,

(b)os oes gan gwmni B hawl lesiannol i ddim llai na 75% o unrhyw elw sydd ar gael i’w ddosbarthu i ddeiliaid ecwiti cwmni A, ac

(c)pe bai gan gwmni B hawl lesiannol i ddim llai na 75% o unrhyw asedau cwmni A sydd ar gael i’w dosbarthu i’w ddeiliaid ecwiti mewn achos o ddirwyn i ben.

(5)At ddibenion is-baragraff (4)(a)—

(a)y berchnogaeth y cyfeirir ati yw perchnogaeth naill ai’n uniongyrchol neu drwy gwmni arall neu gwmnïau eraill, a

(b)mae swm cyfalaf cyfranddaliadau cyffredin cwmni A y mae cwmni B yn berchen arno drwy gwmni arall neu gwmnïau eraill i’w bennu yn unol ag adrannau 1155 i 1157 o Ddeddf Treth Gorfforaeth 2010 (p. 4).

(6)Yn is-baragraffau (4)(a) a (5)(b), ystyr “cyfalaf cyfranddaliadau cyffredin”, mewn perthynas â chwmni, yw holl gyfalaf cyfranddaliadau dyroddedig (o ba enw bynnag) y cwmni, ac eithrio cyfalaf y mae gan ei ddeiliaid hawl i ddifidend arno ar gyfradd benodedig ond heb unrhyw hawl arall i rannu yn elw’r cwmni.

(7)Mae Pennod 6 o Ran 5 o Ddeddf Treth Gorfforaeth 2010 (p. 4) (rhyddhad grŵp: deiliaid ecwiti ac elw neu asedau sydd ar gael i’w dosbarthu) yn gymwys at ddibenion is-baragraff (4)(b) ac (c) fel y mae’n gymwys at ddibenion adran 151(4)(a) a (b) o’r Ddeddf honno.

(8)Ond mae adrannau 171(1)(b) a (3), 173, 174 a 176 i 178 o’r Ddeddf honno i’w trin fel pe baent wedi eu hepgor at ddibenion is-baragraff (4)(b) ac (c).

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