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This is the original version (as it was originally enacted).
3Mae trafodiad rhwng un parti i briodas a’r llall (pa un a yw’r briodas yn dal mewn bod ar adeg y trafodiad ai peidio) yn esempt rhag codi treth arno os rhoddir effaith iddo—
(a)yn unol â gorchymyn llys a wneir wrth ganiatáu archddyfarniad ysgariad, dirymedd priodas neu ymwahaniad cyfreithiol mewn cysylltiad â’r partïon;
(b)yn unol â gorchymyn llys a wneir mewn cysylltiad â diddymiad neu ddirymiad y briodas, neu ymwahaniad cyfreithiol y partïon, ar unrhyw adeg ar ôl caniatáu archddyfarniad o’r fath fel y crybwyllir ym mharagraff (a);
(c)yn unol â—
(i)gorchymyn llys a wneir ar unrhyw adeg o dan adran 22A, 23A neu 24A o Ddeddf Achosion Priodasol 1973 (p. 18), neu
(ii)gorchymyn llys atodol a wneir o dan adran 8(2) o Ddeddf Cyfraith Teulu (Yr Alban) 1985 (p. 37) yn rhinwedd adran 14(1) o’r Ddeddf honno;
(d)ar unrhyw adeg yn unol â chytundeb y partïon a wneir gan ddisgwyl diddymiad neu ddirymiad y briodas, eu hymwahaniad cyfreithiol neu wneud gorchymyn gwahanu mewn cysylltiad â hwy, neu fel arall mewn cysylltiad â hynny.
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