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

Rhyddhad cefnffyrdd

420.Mae trafodiad tir pan fo Gweinidogion Cymru neu’r Ysgrifennydd Gwladol yn barti iddo wedi ei ryddhau rhag treth trafodiadau tir os yw’n ymwneud â phriffordd neu briffordd arfaethedig sy’n gefnffordd neu a fydd yn gefnffordd, ac y byddai’n ofynnol i Weinidogion Cymru neu’r Ysgrifennydd Gwladol dalu treth trafodiadau tir fel cost a dynnwyd o dan Ddeddf Priffyrdd 1980. Yn y Rhan hon, mae i “priffordd”, “priffordd arfaethedig” a “cefnffordd” yr ystyron a roddir i “highway”, “proposed highway” a “trunk road” yn adrannau 328 a 329(1) o Ddeddf Priffyrdd 1980.

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