- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017, Paragraff 17.
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.
17(1)Yr “ail isafswm” yw cyfanswm symiau net y gydnabyddiaeth a roddir gan y partïon perthnasol.
(2)Swm net y gydnabyddiaeth a roddir gan unrhyw barti perthnasol yw—
CP - CPP
Ffigwr 1
pan fo—
CP yn gyfanswm y gydnabyddiaeth a roddir gan y parti ar gyfer caffael y buddiant trethadwy neu fel cydnabyddiaeth ar gyfer trafodiad cyn-gwblhau;
CPP yn gyfanswm unrhyw symiau o gydnabyddiaeth a roddir i’r parti gan barti perthnasol arall (neu bartïon perthnasol eraill) yn gydnabyddiaeth ar gyfer caffael y buddiant trethadwy neu fel cydnabyddiaeth ar gyfer y trafodiad cyn-gwblhau,
ac os yw CPP yn fwy na CP yna cymerir mai swm net y gydnabyddiaeth a roddir gan y parti perthnasol yw sero.
(3)Y partïon perthnasol yw—
(a)y prynwr gwreiddiol, a
(b)y trosglwyddai,
oni bai bod is-baragraff (4) yn gymwys.
(4)Os yw’r trafodiad cyn-gwblhau a grybwyllir ym mharagraff 7(1) neu 13(1) (“y trafodiad a weithredwyd”) yn un mewn cadwyn o drafodiadau olynol (oll ag o leiaf ran o’u testun yn gyffredin) sy’n drafodiadau cyn-gwblhau mewn perthynas â’r contract gwreiddiol, dim ond y canlynol sy’n bartïon perthnasol—
(a)y trosglwyddwr a’r trosglwyddai mewn perthynas â’r trafodiad a weithredwyd;
(b)trosglwyddwr mewn perthynas â thrafodiad blaenorol, os yw’r trosglwyddwr hwnnw yn gysylltiedig â’r trosglwyddai o dan y trafodiad a weithredwyd, neu heb fod yn gweithredu hyd braich iddo;
(c)y trosglwyddai mewn trafodiad cyn-gwblhau pan fo’r trosglwyddwr yn barti perthnasol (boed yn rhinwedd y paragraff (c) hwn neu fel arall),
ac yn yr is-baragraff hwn ac is-baragraff (6) ystyr “trafodiad blaenorol” yw trafodiad cyn-gwblhau sy’n rhagflaenu’r trafodiad a weithredwyd yn y gadwyn.
(5)At ddibenion is-baragraff (2)—
(a)caiff symiau a roddir gan berson sy’n gysylltiedig â pharti perthnasol eu trin fel pe baent wedi eu rhoi gan y parti perthnasol;
(b)caiff symiau a roddir i berson sy’n gysylltiedig â pharti perthnasol eu trin fel pe baent wedi eu rhoi i’r parti perthnasol,
ond nid yw person sy’n barti perthnasol i’w drin, at ddibenion y paragraff hwn, fel pe bai’n gysylltiedig â pharti perthnasol arall (hyd yn oed pe bai hynny’n wir oni bai am y paragraff hwn).
(6)Os nad testun y trafodiad a weithredwyd yw holl destun y contract gwreiddiol—
(a)mae’r symiau yr ystyrir at ddibenion is-baragraff (2) eu bod wedi eu rhoi “ar gyfer caffael y buddiant trethadwy” i’w pennu ar sail deg a rhesymol, a
(b)dim ond hynny o’r gydnabyddiaeth ar gyfer trafodiad blaenorol ag sydd i’w briodoli, ar sail deg a rhesymol, i destun y trafodiad a weithredwyd sydd i’w ystyried o dan is-baragraff (2).
Gwybodaeth Cychwyn
I1Atod. 2 para. 17 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)
I2Atod. 2 para. 17 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3
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