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

Rhyddhad ar gyfer ad-drefnu etholaethau Seneddol

422.Mae paragraff 9 o’r Atodlen hon yn gymwys pan wneir Gorchymyn yn y Cyfrin Gyngor o dan Ddeddf Etholaethau Seneddol 1986 (gorchmynion sy’n pennu etholaethau seneddol newydd). Pan ymrwymir i drafodiad tir o ganlyniad i Orchymyn o’r fath, mae’r trafodiad tir wedi ei ryddhau rhag treth trafodiadau tir pan fo’r gwerthwr yn gymdeithas etholaeth leol sy’n bodoli eisoes a phan fo’r prynwr naill ai:

  • yn gymdeithas newydd a ffurfir i olynu’r gymdeithas sy’n bodoli eisoes; neu

  • yn gorff perthynol i’r gymdeithas sy’n bodoli eisoes sydd am drosglwyddo’r buddiant neu’r hawl, cyn gynted â phosibl, i gymdeithas newydd sy’n olynu’r gymdeithas sy’n bodoli eisoes.

423.Yn yr olaf o’r achosion hynny, bydd y ddau drafodiad tir wedi eu rhyddhau rhag treth trafodiadau tir.

424.At ddibenion paragraff 9, darperir dehongliad o’r termau allweddol a’u hystyron ym mharagraff 9(3) a (4).

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