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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This is the original version (as it was originally enacted).
25(1)Mae is-baragraff (2) yn gymwys mewn perthynas â thrafodiad trethadwy—
(a)os yw’r prynwr (neu un ohonynt) yn briod neu mewn partneriaeth sifil ar y dyddiad y mae’r trafodiad yn cael effaith,
(b)os yw’r prynwr a phriod neu bartner sifil y prynwr yn cyd-fyw ar y dyddiad hwnnw, ac
(c)os nad yw priod neu bartner sifil y prynwr yn brynwr yn y trafodiad.
(2)Mae’r trafodiad i’w drin fel trafodiad eiddo preswyl cyfraddau uwch pe bai wedi bod yn drafodiad eiddo preswyl cyfraddau uwch pe bai priod neu bartner sifil y prynwr wedi bod yn brynwr.
(3)Caiff unigolion sy’n briod â’i gilydd, neu’n bartneriaid sifil i’w gilydd, eu trin at ddibenion yr Atodlen hon fel pe baent yn cyd-fyw oni bai—
(a)eu bod wedi gwahanu o dan orchymyn llys sydd ag awdurdodaeth gymwys,
(b)eu bod wedi gwahanu drwy weithred wahanu, neu
(c)eu bod wedi gwahanu mewn gwirionedd mewn amgylchiadau lle mae’r gwahanu yn debygol o fod yn barhaol.
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