Golwg cyfnod mewn amser fel yr oedd ar 03/04/2019.
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 16.
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.
16(1)Yn achos rhoi les nid oes yr un o’r canlynol yn cyfrif fel cydnabyddiaeth drethadwy—
(a)unrhyw ymgymeriad gan y tenant i atgyweirio, i gynnal a chadw neu i yswirio’r eiddo sydd ar les;
(b)unrhyw ymgymeriad gan y tenant i dalu unrhyw swm mewn cysylltiad â gwasanaethau, atgyweiriadau, cynnal a chadw neu yswiriant neu gostau rheoli’r landlord;
(c)unrhyw rwymedigaeth arall ar ran y tenant nad yw’n effeithio ar y rhent y byddai tenant yn fodlon ei dalu ar y farchnad agored;
(d)unrhyw warant am dalu’r rhent neu gyflawni unrhyw un neu ragor o rwymedigaethau eraill y tenant o dan y les;
(e)unrhyw rent penydiol, neu rent uwch o natur rhent penydiol, sy’n daladwy mewn cysylltiad â thorri unrhyw un neu ragor o rwymedigaethau’r tenant o dan y les;
(f)unrhyw atebolrwydd ar ran y tenant ar gyfer costau o dan adran 14(2) o Ddeddf Diwygio Cyfraith Lesddaliad 1967 (p. 88) neu adran 60 o Ddeddf Diwygio Cyfraith Lesddaliad, Tai a Datblygu Trefol 1993 (p. 28) (costau i’w hysgwyddo gan berson sy’n arfer hawliau statudol i gael les);
(g)unrhyw rwymedigaeth arall ar ran y tenant i ysgwyddo costau neu dreuliau rhesymol y landlord wrth roi’r les neu’n atodol i hynny;
(h)unrhyw rwymedigaeth o dan y les i drosglwyddo i’r landlord, pan derfynir y les, hawliau i daliadau a roddwyd i’r tenant o dan [F1gynllun y taliad sylfaenol (hynny yw, y cynllun cymorthdal incwm i ffermwyr yn unol â Rheoliad (EU) Rhif 1307/2013)] mewn cysylltiad â thir sy’n ddarostyngedig i’r les.
(2)Pan fo is-baragraff (1) yn gymwys mewn perthynas â rhwymedigaeth, nid yw taliad a wneir i gyflawni’r rhwymedigaeth yn cyfrif fel cydnabyddiaeth drethadwy.
(3)Nid yw gollwng rhwymedigaeth fel a grybwyllir yn is-baragraff (1) yn cyfrif fel cydnabyddiaeth drethadwy mewn perthynas ag ildio’r les.
Diwygiadau Testunol
F1Geiriau yn Atod. 6 para. 16(1)(h) wedi eu hamnewid (3.4.2019) gan Rheoliadau Deddfau Trethi Cymru (Diwygiadau Amrywiol) (Ymadael â’r UE) 2019 (O.S. 2019/833), rhlau. 1(3), 2
Gwybodaeth Cychwyn
I1Atod. 6 para. 16 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)
I2Atod. 6 para. 16 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3
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