Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
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Newidiadau dros amser i: Paragraff 7
Alternative versions:
- 01/04/2018- Amendment
- 01/04/2018
Pwynt Penodol mewn Amser
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Golwg cyfnod mewn amser fel yr oedd ar 01/04/2018.
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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.
Changes to Legislation
Nid yw newidiadau ac effeithiau sydd eto i'w gwneud gan y tîm golygyddol ond yn berthnasol wrth edrych ar y fersiwn ddiweddaraf neu fersiwn ragolygol o ddeddfwriaeth. Felly, nid oes modd eu gweld wrth edrych ar ddeddfwriaeth fel y mae ar bwynt penodol mewn amser. Er mwyn gweld yr wybodaeth 'Newidiadau i Ddeddfwriaeth' ar gyfer y ddarpariaeth hon ewch yn ôl i'r fersiwn ddiweddaraf gan ddefnyddio'r opsiynau yn y blwch 'Pa Fersiwn' uchod.
Cyflogwr yn caffael mewn achos o adleoli cyflogaethLL+C
7(1)Pan fo cyflogwr unigolyn yn caffael annedd gan yr 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 (3) am ddarpariaeth ynghylch rhyddhad rhannol).
(2)Yr amodau yw—
(a)bod yr unigolyn wedi meddiannu’r 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 cyflogwr yn ei gaffael,
(b)y gwneir y caffaeliad mewn cysylltiad â newid preswylfa’r unigolyn o ganlyniad i adleoli cyflogaeth,
(c)nad yw’r gydnabyddiaeth ar gyfer y caffaeliad yn fwy na gwerth marchnadol yr annedd, a
(d)nad yw arwynebedd y tir y mae’r cyflogwr yn ei gaffael yn fwy na’r arwynebedd a ganiateir.
(3)Pan fodlonir yr amodau yn is-baragraff (2)(a) i (c) 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 annedd.
(4)Yn y paragraff hwn—
(a)mae cyfeiriadau at gaffael yr annedd yn gyfeiriadau at gaffael, drwy drosglwyddo, brif fuddiant yn yr annedd,
(b)mae cyfeiriadau at werth marchnadol yr 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, ac
(c)mae cyfeiriadau at gyflogwr unigolyn yn cynnwys darpar gyflogwr.
Gwybodaeth Cychwyn
I1Atod. 14 para. 7 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)
I2Atod. 14 para. 7 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3
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