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This is the original version (as it was originally enacted).
(a gyflwynir gan adran 30(1))
1Mae’r elfen adlesu o drefniant gwerthu ac adlesu wedi ei ryddhau rhag treth os bodlonir yr amodau cymhwyso.
2Trefniant gwerthu ac adlesu yw trefniant pan fo—
(a)person (“A”) yn trosglwyddo neu’n rhoi i berson arall (“B”) brif fuddiant mewn tir (“gwerthu”), a
(b)B yn rhoi les i A allan o’r buddiant hwnnw (“adlesu”).
3(1)Yr amodau cymhwyso yw—
(a)yr ymrwymir i’r trafodiad gwerthu yn llwyr neu’n rhannol mewn cydnabyddiaeth yr ymrwymir i’r trafodiad adlesu,
(b)mai’r unig gydnabyddiaeth arall (os o gwbl) ar gyfer y gwerthu yw talu arian (boed mewn sterling neu mewn arian arall) neu ysgwyddo, fodloni neu ollwng dyled (neu’r ddau),
(c)nad yw’r gwerthu yn drosglwyddiad hawliau o fewn ystyr adran 12 (contract sy’n darparu ar gyfer trosglwyddo i drydydd parti: effaith trosglwyddo hawliau) nac yn drafodiad cyn-gwblhau o fewn ystyr Atodlen 2 (trafodiadau cyn-gwblhau), a
(d)pan fo A a B ill dau yn gyrff corfforaethol ar y dyddiad y mae’r trafodiad adlesu yn cael effaith, nad ydynt yn aelodau o’r un grŵp at ddibenion rhyddhad grŵp (gweler Atodlen 16) ar y dyddiad hwnnw.
(2)Yn is-baragraff (1)(b), ystyr “dyled” yw rhwymedigaeth, boed yn bendant neu’n ddibynnol, i dalu swm o arian naill ai ar unwaith neu yn y dyfodol.
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