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- Original (As enacted) - Welsh
Mae newidiadau yn dal heb eu gwneud i Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017. Mae unrhyw newidiadau sydd wedi cael eu gwneud yn barod gan y tîm yn ymddangos yn y cynnwys a chyfeirir atynt gydag anodiadau.
Efallai na fydd deddfwriaeth ddiwygiedig sydd ar y safle hwn yn gwbl gyfoes. Cofnodir newidiadau ac effeithiau gan ein tîm golygyddol mewn rhestrau sydd i'w gweld yn yr adran 'Newidiadau i Ddeddfwriaeth'. Os nad yw'r effeithiau hynny wedi'u cymhwyso eto i destun y ddeddfwriaeth gan y tîm golygyddol maent hefyd wedi'u rhestru ochr yn ochr â'r ddeddfwriaeth yn y darpariaethau yr effeithir arnynt. Defnyddiwch y ddolen 'mwy' i agor y newidiadau a'r effeithiau sy'n berthnasol i'r ddarpariaeth rydych yn edrych arni.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
8(1)At ddibenion yr Atodlen hon, cymerir mai prif destun y trafodiad yw buddiant mewn annedd neu ei fod yn cynnwys buddiant mewn annedd—
(a)os dyddiad cyflawni contract yn sylweddol yw’r dyddiad y mae’r trafodiad hwnnw yn cael effaith yn rhinwedd darpariaeth dybio berthnasol,
(b)os yw prif destun y trafodiad yn ffurfio neu’n cynnwys buddiant mewn adeilad, neu ran o adeilad, sydd i’w adeiladu neu i’w addasu o dan y contract i’w ddefnyddio fel annedd, ac
(c)os nad yw’r gwaith o adeiladu neu addasu’r adeilad, neu’r rhan o adeilad, wedi dechrau erbyn i’r contract gael ei gyflawni’n sylweddol.
(2)Yn is-baragraff (1)—
mae “contract” (“contract”) yn cynnwys unrhyw gytundeb;
mae i “cyflawni’n sylweddol” (“substantially performed”) yr ystyr a roddir gan adran 14;
ystyr “darpariaeth dybio berthnasol” (“relevant deeming provision”) yw unrhyw un neu ragor o’r canlynol—
adran 10 (contract a throsglwyddo),
adran 11 (contract sy’n darparu ar gyfer trosglwyddo i drydydd parti),
paragraff 8(1) i (5) o Atodlen 2 (aseinio hawliau: trin y trosglwyddwr fel pe bai’n gwneud caffaeliad ar wahân), neu
paragraff 20 o Atodlen 6 (cytundeb ar gyfer les).
(3)Mae is-adrannau (4) i (7) o adran 72 (ystyr eiddo preswyl) yn gymwys at ddibenion y paragraff hwn fel y maent yn gymwys at ddibenion is-adran (1)(a) o’r adran honno.
Gwybodaeth Cychwyn
I1Atod. 13 para. 8 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)
I2Atod. 13 para. 8 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3
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