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

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This is the original version (as it was originally enacted).

31Rhyddhad: gwrthweithio osgoi trethi

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(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—

    (a)

    rhyddhad rhag treth neu gynnydd mewn rhyddhad rhag treth,

    (b)

    ad-daliad treth neu gynnydd mewn ad-daliad treth,

    (c)

    osgoi neu leihau swm y codir treth arno, neu

    (d)

    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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