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

Statws

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Masnachwr eiddo yn caffael gan unigolyn pan fo cadwyn o drafodiadau yn torri

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4(1)Pan fo masnachwr eiddo yn caffael annedd (“yr hen annedd”) gan unigolyn (boed ar ei ben ei hun neu ynghyd ag unigolion eraill), mae’r caffaeliad wedi ei ryddhau rhag treth os bodlonir yr amodau a ganlyn (ond gweler is-baragraff (4) am ddarpariaeth ynghylch rhyddhad rhannol).

(2)Yr amodau yw—

(a)bod yr unigolyn wedi gwneud trefniadau i werthu’r hen annedd a chaffael annedd arall (“yr ail annedd”),

(b)bod y trefniadau i werthu’r hen annedd yn methu,

(c)bod yr hen annedd yn cael ei gaffael at y diben o alluogi’r unigolyn i fynd ymlaen i gaffael yr ail annedd,

(d)y gwneir y caffaeliad yng nghwrs busnes sy’n cynnwys caffael anheddau gan unigolion o dan yr amgylchiadau hynny, neu’n ymwneud â hynny,

(e)bod yr unigolyn—

(i)wedi meddiannu’r hen annedd fel ei unig breswylfa neu ei brif breswylfa ar ryw adeg yn ystod y cyfnod o 2 flynedd sy’n dod i ben â’r dyddiad y mae’r masnachwr eiddo yn ei gaffael, a

(ii)yn bwriadu meddiannu’r ail annedd fel ei unig breswylfa neu ei brif breswylfa,

(f)nad yw’r masnachwr eiddo yn bwriadu—

(i)gwario mwy na’r swm a ganiateir ar adnewyddu’r hen annedd,

(ii)rhoi les neu drwydded ar gyfer yr hen annedd, na

(iii)caniatáu i unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion (neu unrhyw berson sy’n gysylltiedig ag unrhyw un neu ragor o’i brif arferyddion neu ei gyflogeion) feddiannu’r hen annedd, ac

(g)nad yw arwynebedd y tir y mae’r masnachwr eiddo yn ei gaffael yn fwy na’r arwynebedd a ganiateir.

(3)Nid yw is-baragraff (2)(f)(ii) yn gymwys o ran rhoi les neu drwydded i’r unigolyn am gyfnod o ddim mwy na 6 mis.

(4)Pan fodlonir yr amodau yn is-baragraff (2)(a) i (f) ond bod arwynebedd y tir a gaffaelir yn fwy na’r arwynebedd a ganiateir, cymerir mai’r gydnabyddiaeth drethadwy ar gyfer y caffaeliad yw’r swm a gyfrifir drwy ddidynnu gwerth marchnadol yr arwynebedd a ganiateir o werth marchnadol yr hen annedd.

(5)Yn y paragraff hwn—

(a)mae cyfeiriadau at gaffael yr ail annedd yn gyfeiriadau at gaffael, drwy roi neu drosglwyddo, brif fuddiant yn yr annedd,

(b)mae cyfeiriadau at gaffael yr hen annedd yn gyfeiriadau at gaffael, drwy drosglwyddo, brif fuddiant yn yr annedd, ac

(c)mae cyfeiriadau at werth marchnadol yr hen annedd a’r arwynebedd a ganiateir yn gyfeiriadau at werth marchnadol y prif fuddiant hwnnw yn yr annedd a gwerth marchnadol y buddiant hwnnw i’r graddau y mae’n ymwneud â’r arwynebedd hwnnw.

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