- 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This is the original version (as it was originally enacted).
Mae’r swm y gellir ei ohirio mewn cysylltiad â thrafodiad tir y mae adran 58(1) yn gymwys iddo i’w gyfrifo fel a ganlyn.
Cam 1
Cyfrifo swm y dreth sydd i’w godi mewn cysylltiad â’r trafodiad tir yn unol ag adran 27 neu 28.
Cam 2
Pennu swm neu werth y gydnabyddiaeth drethadwy ar gyfer y trafodiad tir—
nad yw eisoes wedi ei dalu neu ei ddarparu,
sy’n ddibynnol neu’n ansicr (gweler adrannau 19 ac 20),
nad yw ar ffurf—
rhent (o fewn yr ystyr a roddir yn Atodlen 6), neu
blwydd-dal y mae adran 21 yn gymwys iddo, a
sydd i’w dalu neu i’w ddarparu ar un neu ragor o ddyddiadau yn y dyfodol, y bydd neu y gall o leiaf un ohonynt fod fwy na 6 mis ar ôl y dyddiad y mae’r trafodiad yn cael effaith.
Y swm neu’r gwerth hwnnw o gydnabyddiaeth yw’r gydnabyddiaeth ohiriedig.
Cam 3
Cyfrifo (yn unol ag adran 27 neu 28) swm y dreth a fyddai wedi bod i’w godi mewn cysylltiad â’r trafodiad tir pe bai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad wedi ei gostwng gan swm neu werth y gydnabyddiaeth ohiriedig.
Cam 4
Didynnu swm y dreth a gyfrifwyd yng ngham 3 o’r swm a gyfrifwyd yng ngham 1.
Swm y dreth sy’n weddill yw’r swm y gellir ei ohirio.
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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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