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- Latest available (Revised) - Welsh
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- Original (As enacted) - Welsh
Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017, Adran 6.
Efallai na fydd deddfwriaeth ddiwygiedig sydd ar y safle hwn yn gwbl gyfoes. Ar hyn o bryd mae unrhyw newidiadau neu effeithiau hysbys a wnaed gan ddeddfwriaeth ddilynol wedi'u gwneud i destun y ddeddfwriaeth yr ydych yn edrych arni gan y tîm golygyddol. Gweler 'Cwestiynau Cyffredin' am fanylion ynglŷn â'r amserlenni ar gyfer nodi a chofnodi effeithiau newydd ar y safle hwn.
(1)At ddibenion y Ddeddf hon, mae pob un o’r canlynol yn achos o gaffael ac o waredu buddiant trethadwy—
(a)creu’r buddiant;
(b)ildio neu ollwng y buddiant;
(c)amrywio’r buddiant.
(2)Ond nid yw amrywio les yn achos o gaffael a gwaredu buddiant trethadwy oni bai—
(a)ei fod yn cael effaith, neu’n cael ei drin at ddibenion y Ddeddf hon, fel rhoi les newydd, neu
(b)bod paragraff 24 o Atodlen 6 (gostwng rhent neu leihau cyfnod neu amrywio les mewn ffordd arall) yn gymwys.
(3)Mae person yn caffael buddiant trethadwy pan fo—
(a)y person yn dod â hawl i’r buddiant pan gaiff ei greu,
(b)ildio neu ollwng y buddiant o fudd i fuddiant neu i hawl y person neu’n cynyddu’r buddiant neu’r hawl, neu
(c)y person yn cael budd o amrywio’r buddiant.
(4)Mae person yn gwaredu buddiant trethadwy pan fo—
(a)buddiant neu hawl y person yn dod yn ddarostyngedig i’r buddiant pan gaiff ei greu,
(b)y person yn peidio â bod â hawl i’r buddiant pan gaiff ei ildio neu ei ollwng, neu
(c)buddiant neu hawl y person yn ddarostyngedig i amrywio’r buddiant neu wedi ei gyfyngu gan hynny.
(5)Mae’r adran hon yn cael effaith yn ddarostyngedig i adran 10(4) (cyflawni’n sylweddol heb gwblhau), adran 11(3) (cyflawni’n sylweddol gontract sy’n darparu ar gyfer trosglwyddo i drydydd parti) a pharagraffau 20 a 24 o Atodlen 6 (cytundeb ar gyfer les a gostwng rhent neu leihau cyfnod neu amrywio les mewn ffordd arall).
Gwybodaeth Cychwyn
I1A. 6 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)
I2A. 6 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3
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