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

Dau brynwr neu ragor

199.Pan fo mwy nag un prynwr yn ymwneud â’r trafodiad, a phob un ohonynt yn unigolyn, mae paragraff 6 yn nodi bod y trafodiad yn drafodiad eiddo preswyl cyfraddau uwch os yw’r trafodiad yn bodloni’r amodau ym mharagraff 3 mewn cysylltiad ag unrhyw un neu ragor o’r prynwyr. Mae rhyng-drafodiadau (gweler paragraff 9) hefyd yn drafodiadau eiddo preswyl cyfraddau uwch pan fo’r amodau a nodir ym mharagraff 9 yn gymwys mewn cysylltiad ag unrhyw un neu ragor o’r prynwyr.

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