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- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
13(1)Mae’r paragraff hwn yn gymwys os yw o leiaf ddwy o’r anheddau a brynir yn anheddau cymwys.
(2)Mae annedd a brynir yn annedd gymwys at ddibenion y Rhan hon o’r Atodlen hon os yw swm y gydnabyddiaeth drethadwy ar gyfer y trafodiad sydd i’w briodoli ar sail deg a rhesymol i’r annedd a brynir yn £40,000 neu ragor.
(3)Ond nid yw annedd a brynir yn annedd gymwys—
(a)os yw’r annedd a brynir yn ddarostyngedig i les,
(b)os yw prif destun y trafodiad yn rifersiwn ar y les honno, ac
(c)os yw’r les yn bodloni’r amodau a nodir yn is-baragraff (4),
ar ddiwedd y dydd ar y dyddiad y mae’r trafodiad yn cael effaith.
(4)Yr amodau yw—
(a)nad yw’r les yn cael ei dal gan berson sy’n gysylltiedig â’r prynwr, a
(b)bod gan y les gyfnod o 21 o flynyddoedd yn weddill.
(5)Nid yw annedd a brynir yn annedd gymwys os yw’r eithriad a ddarperir ym mharagraff 14 yn gymwys (eithriad ar gyfer is-annedd).
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