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

Ymddiriedolaethau rhanberchnogaeth: datganiad a chynyddu perchentyaeth etc. heb fod yn gysylltiol

360.Mae paragraff 16 yn darparu, pan ddatgenir ymddiriedolaeth sy’n rhoi cyfran lesiannol yn yr eiddo i’r prynwr, nad yw’r datganiad i’w drin fel pe bai’n gysylltiol â naill ai:

  • taliad caffael ecwiti o dan yr ymddiriedolaeth nac unrhyw gynnydd cyfatebol ym muddiant llesiannol y prynwr yn eiddo’r ymddiriedolaeth; na

  • trosglwyddiad o fuddiant yn eiddo’r ymddiriedolaeth i’r prynwr pan ddaw’r ymddiriedolaeth i ben.

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