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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 gynllun y taliad sengl (hynny yw, y cynllun cymorthdal incwm i ffermwyr yn unol â Theitl III o Reoliad y Cyngor (EC) Rhif 73/2009) 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.
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