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

Adrannau 17-18 - Trafodiadau trethadwy a chydnabyddiaeth drethadwy

29.Mae trafodiadau tir yn drafodiadau trethadwy (hynny yw, yn agored i’r dreth trafodiadau tir) oni bai eu bod yn esempt rhag codi treth arnynt (gweler Atodlen 3) neu oni bai eu bod wedi eu rhyddhau rhag codi treth arnynt ac yr hawlir rhyddhad (adran 30(2)). Mae adran 18 ac Atodlen 4 yn gwneud darpariaeth o ran cyfrifo’r gydnabyddiaeth drethadwy. Caiff rheoliadau ddiwygio neu ddiddymu darpariaethau’r Ddeddf sy’n ymwneud â chydnabyddiaeth drethadwy.

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