- 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This is the original version (as it was originally enacted).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)Nid yw adran 22 (gwerth marchnadol tybiedig) yn gymwys yn yr achosion a ganlyn.
(2)Achos 1 yw pan fo’r cwmni, yn union wedi’r trafodiad, yn dal yr eiddo fel ymddiriedolwr yng nghwrs busnes a gyflawnir ganddo sydd ar ffurf rheoli ymddiriedolaethau neu’n cynnwys hynny.
(3)Achos 2 yw—
(a)pan fo’r cwmni, yn union wedi’r trafodiad, yn dal yr eiddo fel ymddiriedolwr, a
(b)pan fo’r gwerthwr yn gysylltiedig â’r cwmni oherwydd adran 1122(6) o Ddeddf Treth Gorfforaeth 2010 (p. 4) yn unig.
(4)Achos 3 yw—
(a)pan fo’r gwerthwr yn gwmni a’r trafodiad yn ddosbarthu asedau’r cwmni hwnnw (boed mewn cysylltiad â’i ddirwyn i ben ai peidio), neu’n rhan o hynny, a
(b)o fewn y cyfnod o 3 blynedd yn union cyn y dyddiad y mae’r trafodiad yn cael effaith, nad yw trafodiad yr hawliodd y gwerthwr ryddhad grŵp o dan Atodlen 16 ar ei gyfer wedi ymwneud ag—
(i)testun y trafodiad, neu
(ii)buddiant y mae’r buddiant hwnnw yn deillio ohono.
(5)Yn yr adran hon, ystyr “y cwmni” yw’r cwmni sy’n brynwr mewn perthynas â’r trafodiad o dan sylw.
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