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

Newidiadau dros amser i: RHAN 2

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Golwg cyfnod mewn amser fel yr oedd ar 27/07/2020.

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Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017, RHAN 2. Help about Changes to Legislation

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Efallai na fydd deddfwriaeth ddiwygiedig sydd ar y safle hwn yn gwbl gyfoes. Ar hyn o bryd mae unrhyw newidiadau neu effeithiau hysbys a wnaed gan ddeddfwriaeth ddilynol wedi'u gwneud i destun y ddeddfwriaeth yr ydych yn edrych arni gan y tîm golygyddol. Gweler 'Cwestiynau Cyffredin' am fanylion ynglŷn â'r amserlenni ar gyfer nodi a chofnodi effeithiau newydd ar y safle hwn.

RHAN 2LL+CNID YW DYRODDI, TROSGLWYDDO NAC ADBRYNU HAWLIAU O DAN FOND I’W TRIN FEL TRAFODIADAU TRETHADWY

Deiliad bond ddim i’w drin fel pe bai ganddo fuddiant yn asedau’r bondLL+C

3At ddibenion y Ddeddf hon—

(a)nid yw’r deiliad bond o dan fond buddsoddi cyllid arall i’w drin fel bod ganddo fuddiant yn asedau’r bond;

(b)nid yw’r dyroddwr bond o dan fond o’r fath i’w drin fel ymddiriedolwr asedau’r bond.

Gwybodaeth Cychwyn

I1Atod. 11 para. 3 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)

I2Atod. 11 para. 3 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3

Trin deiliad bond fel pe bai ganddo fuddiant os caffaelir rheolaeth dros ased sylfaenolLL+C

4(1)Nid yw paragraff 3 yn gymwys os caffaelir rheolaeth dros yr ased sylfaenol gan—

(a)deiliad bond, neu

(b)grŵp o ddeiliaid bond cysylltiedig.

(2)Mae deiliad bond (“DB”), neu grŵp o ddeiliaid bond cysylltiedig, yn caffael rheolaeth dros yr ased sylfaenol—

(a)os yw hawliau deiliaid bond o dan fond buddsoddi cyllid arall yn cynnwys hawliau rheoli a rheolaeth dros asedau’r bond, a

(b)os yw DB, neu’r grŵp, yn caffael hawliau digonol i alluogi DB, neu aelodau’r grŵp yn gweithredu ar y cyd, i arfer hawliau rheoli a rheolaeth dros asedau’r bond gan eithrio unrhyw ddeiliaid bond eraill.

(3)Ond nid yw is-baragraff (1) yn gweithredu i ddatgymhwyso paragraff 3 yn y naill na’r llall o’r achosion a ganlyn.

(4)Yr achos cyntaf yw—

(a)ar yr adeg y caffaelwyd yr hawliau nid oedd DB (neu’r holl ddeiliaid bond cysylltiedig) yn gwybod, ac nid oedd ganddo (neu ganddynt) unrhyw reswm i amau bod y caffaeliad yn galluogi arfer hawliau rheoli a rheolaeth dros asedau’r bond, a

(b)cyn gynted ag y bo’n rhesymol ymarferol ar ôl i DB (neu unrhyw un neu ragor o’r deiliaid bond) ddod yn ymwybodol bod y caffaeliad yn galluogi arfer yr hawliau hynny, bod DB (neu rai deiliaid bond neu’r holl ddeiliaid bond) yn trosglwyddo hawliau digonol fel na fo’n bosibl arfer yr hawliau hynny mwyach.

(5)Yr ail achos yw—

(a)pan fo DB yn tanysgrifennu cynnig cyhoeddus o hawliau o dan y bond, a

(b)pan na fo DB yn arfer hawliau rheoli a rheolaeth dros asedau’r bond.

(6)Yn y paragraff hwn, ystyr “gwarantu”, mewn perthynas â chynnig hawliau o dan fond, yw cytuno i wneud taliadau cyfalaf o dan y bond os nad yw personau eraill yn gwneud y taliadau hynny.

Gwybodaeth Cychwyn

I3Atod. 11 para. 4 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)

I4Atod. 11 para. 4 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3

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