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

Adran 81B DCRhT - Trefniadau osgoi trethi

86.Mae’r adran hon yn nodi’r diffiniad o “trefniant osgoi trethi”. Mae is-adran (1) yn diffinio “trefniant osgoi trethi” fel trefniant sydd â’r prif ddiben, neu un o’r prif ddibenion, o gael “mantais drethiannol” i unrhyw berson sy’n ymrwymo i’r trefniant. Wrth benderfynu pa un a oes diben o’r fath i drefniant neu beidio, caiff ACC ystyried swm y dreth a fyddai wedi bod i’w godi yn absenoldeb y trefniant.

87.Mae is-adran (3) yn rhoi diffiniad eang o “trefniant”, sy’n cynnwys trafodiadau, cynlluniau, gweithredoedd, gweithrediadau, cytundebau ac ati. Mae’r diffiniad yn cynnwys unrhyw elfen o’r fath yn unigol neu fel cyfres o elfennau neu gamau. Fel y cyfryw, gellir ystyried ystod eang o drefniadau wrth benderfynu a ydynt yn ffurfio trefniadau osgoi trethi ai peidio.

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