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- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
6(1)Pan fydd person yn marw, mae trafodiad sy’n amrywio gwarediad eiddo (pa un a roddir effaith iddo gan ewyllys, o dan y gyfraith mewn perthynas â diewyllysedd neu fel arall) yr oedd yr ymadawedig yn gymwys i’w waredu yn esempt rhag codi treth arno os bodlonir yr amodau a ganlyn.
(2)Yr amodau yw—
(a)bod y trafodiad yn cael ei gyflawni o fewn y cyfnod o ddwy flynedd ar ôl marwolaeth person, a
(b)na roddir unrhyw gydnabyddiaeth ariannol na chyfwerth ariannol ar ei gyfer ac eithrio amrywio gwarediad arall o’r fath.
(3)Pan na fo’r amod yn is-baragraff (2)(b) wedi ei gyflawni, pennir y gydnabyddiaeth drethadwy ar gyfer y trafodiad yn unol â pharagraff 9(3) o Atodlen 4.
(4)Mae’r paragraff hwn yn gymwys pa un a yw gweinyddiad yr ystad wedi ei gwblhau ai peidio neu pa un a yw’r eiddo wedi ei ddosbarthu yn unol â’r gwarediadau gwreiddiol ai peidio.
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