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Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017

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Cyfranddaliad yn y bartneriaeth sydd i’w briodoli i bartner cyfatebol: dyddiad yr oedd trosglwyddiad yn cael effaith cyn 20 Hydref 2003

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26(1)Mae’r paragraff hwn yn gymwys at ddibenion paragraff 22 (gweler Cam 4) pan fo’r dyddiad yr oedd trosglwyddiad y buddiant trethadwy perthnasol i’r bartneriaeth yn cael effaith cyn 20 Hydref 2003.

(2)Pan fo’r paragraff hwn yn gymwys, mae’r cyfranddaliad yn y bartneriaeth sydd i’w briodoli i bartner cyfatebol i’w bennu fel a ganlyn—

  • Cam 1

    Canfod cyfranddaliad gwirioneddol y partner yn y bartneriaeth ar y dyddiad perthnasol.

    Y dyddiad perthnasol—

    (a)

    os oedd y partner yn bartner ar 19 Hydref 2003, yw’r dyddiad hwnnw;

    (b)

    os daeth y partner yn bartner ar ôl y dyddiad hwnnw, yw’r dyddiad y daeth y partner yn bartner.

  • Cam 2

    Ychwanegu at y cyfranddaliad hwnnw yn y bartneriaeth unrhyw gynnydd yng nghyfranddaliad y partner yn y bartneriaeth—

    (a)

    sy’n digwydd yn y cyfnod sy’n dechrau â’r diwrnod ar ôl y dyddiad perthnasol ac sy’n dod i ben yn union cyn y trafodiad y mae paragraff 22 yn gymwys iddo, a

    (b)

    sy’n cyfrif at y diben hwn (gweler is-baragraff (5)).

    Y canlyniad yw’r cyfranddaliad uwch yn y bartneriaeth.

  • Cam 3

    Didynnu o’r cyfranddaliad uwch yn y bartneriaeth unrhyw ostyngiadau yng nghyfranddaliad y partner yn y bartneriaeth sy’n digwydd yn y cyfnod sy’n dechrau â’r diwrnod ar ôl y dyddiad perthnasol ac sy’n dod i ben yn union cyn y trafodiad y mae paragraff 22 yn gymwys iddo.

    Y canlyniad yw’r cyfranddaliad yn y bartneriaeth sydd i’w briodoli i’r partner.

(3)Os effaith cymhwyso Cam 3 fyddai gostwng y cyfranddaliad yn y bartneriaeth sydd i’w briodoli i’r partner islaw sero, y cyfranddaliad yn y bartneriaeth sydd i’w briodoli i’r partner yw sero.

(4)Os peidiodd y partner â bod yn bartner cyn 19 Hydref 2003, y cyfranddaliad yn y bartneriaeth sydd i’w briodoli i’r partner yw sero.

(5)Nid yw cynnydd yn cyfrif at ddibenion Cam 2 onid yw’r offeryn a oedd yn rhoi effaith i’r trosglwyddiad wedi ei stampio â threth stamp ad valorem.

(6)Yn y paragraff hwn ac ym mharagraff 27 y buddiant trethadwy perthnasol—

(a)yw’r buddiant trethadwy sy’n peidio â bod yn eiddo’r bartneriaeth o ganlyniad i’r trafodiad y mae paragraff 22 yn gymwys iddo, neu

(b)os creu buddiant trethadwy yw’r trafodiad y mae paragraff 22 yn gymwys iddo, yw’r buddiant trethadwy y crëir y buddiant hwnnw ohono.

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