- 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This is the original version (as it was originally enacted).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 rhyddhad ar gael o dan unrhyw un neu ragor o’r darpariaethau a grybwyllir yn is-adran (2) neu (3) o adran 30 mewn cysylltiad â thrafodiad tir—
(a)sy’n drefniant osgoi trethi, neu
(b)sy’n rhan o drefniadau sy’n drefniadau osgoi trethi.
(2)Mae trefniant yn “trefniant osgoi trethi”—
(a)os cael mantais drethiannol ar gyfer unrhyw berson yw’r prif ddiben, neu un o’r prif ddibenion, pam y mae’r prynwr yn y trafodiad tir yn ymrwymo i’r trefniant, a
(b)os nad oes sylwedd economaidd na masnachol dilys i’r trefniant ac eithrio cael mantais drethiannol.
(3)Yn yr adran hon—
ystyr “mantais drethiannol” (“tax advantage”) yw—
rhyddhad rhag treth neu gynnydd mewn rhyddhad rhag treth,
ad-daliad treth neu gynnydd mewn ad-daliad treth,
osgoi neu leihau swm y codir treth arno, neu
gohirio talu treth neu ddwyn ymlaen ad-daliad treth;
mae “trefniant” (“arrangement”) yn cynnwys unrhyw drafodiad, unrhyw gynllun, unrhyw gytundeb, unrhyw grant, unrhyw ddealltwriaeth, unrhyw addewid, unrhyw ymgymeriad neu unrhyw gyfres o unrhyw un neu ragor o’r pethau hynny (pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio);
ystyr “treth” (“tax”) yw treth trafodiadau tir, treth incwm, treth gorfforaeth, treth enillion cyfalaf, treth dir y dreth stamp, treth gadw y dreth stamp neu’r dreth stamp.
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Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.
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.
Original (As Enacted or Made) - Welsh:The original Welsh 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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