- Latest available (Revised) - English
- Latest available (Revised) - Welsh
- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
(1)Mae’r adran hon yn gymwys pan fo’r prynwr yn gwmni ac—
(a)y gwerthwr yn gysylltiedig â’r prynwr, neu
(b)rhywfaint o’r gydnabyddiaeth ar gyfer y trafodiad, neu’r holl gydnabyddiaeth ar gyfer y trafodiad, ar ffurf dyroddi neu drosglwyddo cyfranddaliadau mewn cwmni y mae’r gwerthwr yn gysylltiedig ag ef.
(2)Cymerir mai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad yw—
(a)y swm a bennir o dan is-adran (3) mewn cysylltiad â’r trafodiad, neu
(b)os yw’n fwy na hynny, y swm a fyddai wedi bod yn gydnabyddiaeth drethadwy ar gyfer y trafodiad o anwybyddu’r adran hon.
(3)Y swm a grybwyllir yn is-adran (2)(a) yw—
(a)gwerth marchnadol testun y trafodiad ar y dyddiad y mae’r trafodiad yn cael effaith, a
(b)os rhoi les ar rent yw’r caffaeliad, y rhent hwnnw.
(4)Yn yr adran hon—
ystyr “cwmni” (“company”) yw unrhyw gorff corfforaethol;
mae “cyfranddaliadau” (“shares”) yn cynnwys stoc ac mae’r cyfeiriad at gyfranddaliadau mewn cwmni yn cynnwys cyfeiriad at warannau a ddyroddir gan gwmni.
(5)Pan fo’r adran hon yn gymwys nid yw paragraff 1 o Atodlen 3 (esemptio trafodiadau nad oes cydnabyddiaeth drethadwy ar eu cyfer) yn gymwys.
(6)Mae’r adran hon yn cael effaith yn ddarostyngedig i—
(a)yr eithriadau a ddarperir yn adran 23, a
(b)unrhyw ddarpariaeth arall sy’n rhoi esemptiad neu ryddhad rhag treth.
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Original (As Enacted or Made) - English: The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
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