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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 29.
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.
29(1)Pan fo—
(a)prif destun trafodiad tir ar ffurf buddiant ar wahân i brif fuddiant mewn annedd, a
(b)is-baragraff (2) neu (3) yn gymwys mewn perthynas â’r trafodiad,
yna, i osgoi unrhyw amheuaeth, effaith paragraff 28 o’r Atodlen hon neu, yn ôl y digwydd, paragraff 3(1) o Atodlen 8, yw fod prif destun y trafodiad i’w drin at ddibenion yr Atodlen hon fel pe bai ar ffurf prif fuddiant mewn annedd.
(2)Mae’r is-baragraff hwn yn gymwys mewn perthynas â thrafodiad pan fo—
(a)prif fuddiant yn yr annedd yn cael ei ddal mewn ymddiriedolaeth noeth ar gyfer buddiolwr (“B”),
(b)holl fuddiant neu ran o fuddiant B yn yr annedd yn cael ei waredu,
(c)yn union cyn y dyddiad y mae’r trafodiad yn cael effaith—
(i)mae’r prif fuddiant yn cael ei drin, yn rhinwedd paragraff 3(1) o Atodlen 8, fel pe bai wedi ei freinio yn B, neu
(ii)mae B yn cael ei drin, yn rhinwedd paragraff 28, fel pe bai’n dal y prif fuddiant yn yr annedd, a
(d)yn union wedi’r dyddiad y mae’r trafodiad yn cael effaith—
(i)mae’r prif fuddiant yn cael ei drin, yn rhinwedd paragraff 3(1) o Atodlen 8, fel pe bai wedi ei freinio yn y prynwr, neu
(ii)mae’r prynwr yn cael ei drin, yn rhinwedd paragraff 28, fel pe bai’n dal y prif fuddiant.
(3)Mae’r is-baragraff hwn yn gymwys mewn perthynas â thrafodiad pan fo—
(a)person (“B”) yn fuddiolwr o dan setliad pan fo prif fuddiant yn yr annedd yn ffurfio rhan o eiddo’r ymddiriedolaeth,
(b)gan B, o dan delerau’r setliad, hawl i—
(i)meddiannu’r annedd am oes, neu
(ii)incwm a enillir mewn cysylltiad â’r annedd,
(c)holl fuddiant neu ran o fuddiant B yn yr annedd yn cael ei waredu,
(d)yn union cyn y dyddiad y mae’r trafodiad yn cael effaith mae B yn cael ei drin, yn rhinwedd paragraff 28, fel pe bai’n dal y prif fuddiant yn yr annedd, ac
(e)yn union wedi’r dyddiad y mae’r trafodiad yn cael effaith mae’r prynwr yn cael ei drin, yn rhinwedd y paragraff hwnnw, fel pe bai’n dal y prif fuddiant.
(4)Wrth bennu a yw is-baragraff (2) neu (3) yn gymwys i drafodiad, anwybydder paragraffau 30 a 35(5).
Addasiadau (ddim yn newid testun)
C1Atod. 5 applied (ynghyd â modifications) (1.4.2018) by Rheoliadau Treth Trafodiadau Tir (Darpariaethau Trosiannol) (Cymru) 2018 (O.S. 2018/126), rhlau. 1(2), 12
Gwybodaeth Cychwyn
I1Atod. 5 para. 29 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)
I2Atod. 5 para. 29 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3
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