- 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This is the original version (as it was originally enacted).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 canlynol yn fuddiannau esempt—
(a)buddiant sicrhad;
(b)trwydded i ddefnyddio tir neu i feddiannu tir;
(c)tenantiaeth wrth ewyllys;
(d)rhyddfraint neu faenor.
(2)Yn is-adran (1)—
(a)ystyr “buddiant sicrhad” yw buddiant neu hawl (ar wahân i rent-dal) a ddelir at ddiben sicrhau y telir arian neu y caiff unrhyw rwymedigaeth arall ei chyflawni;
(b)ystyr “rhyddfraint” yw grant gan y Goron megis yr hawl i gynnal marchnad neu ffair, neu’r hawl i gymryd tollau.
(3)Gweler hefyd baragraff 7 o Atodlen 10 (sy’n gwneud darpariaeth ychwanegol ynghylch buddiannau esempt mewn perthynas â threfniadau ariannol eraill).
(4)Caiff Gweinidogion Cymru ddiwygio’r adran hon drwy reoliadau er mwyn—
(a)darparu bod unrhyw ddisgrifiad arall o fuddiant neu hawl mewn perthynas â thir yng Nghymru yn fuddiant esempt;
(b)darparu nad yw disgrifiad o fuddiant neu hawl mewn perthynas â thir yng Nghymru yn fuddiant esempt mwyach;
(c)amrywio disgrifiad o fuddiant esempt.
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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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