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- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
5(1)Mae’r paragraff hwn yn gymwys pan fo—
(a)les yn cael ei rhoi—
(i)gan gorff cymwys, neu
(ii)yn unol â’r hawl i brynu a gadwyd,
(b)yr amodau yn is-baragraff (2) wedi eu bodloni, ac
(c)y prynwr yn dewis i dreth gael ei chodi yn unol â’r paragraff hwn.
(2)Yr amodau yw—
(a)bod rhaid i’r les fod ar gyfer annedd;
(b)bod rhaid i’r les roi’r hawl i ddefnyddio’r annedd i’r tenant, a neb arall;
(c)bod rhaid i’r les ddarparu y caiff y tenant, ar ôl talu swm, ei gwneud yn ofynnol i delerau’r les gael eu hamrywio fel bod y rhent sy’n daladwy oddi tani yn cael ei ostwng;
(d)bod rhaid i’r les gael ei rhoi yn rhannol fel cydnabyddiaeth ar gyfer rhent ac yn rhannol fel cydnabyddiaeth ar gyfer premiwm a gyfrifir ar sail—
(i)y premiwm y gellir ei gael ar y farchnad agored am roi les sy’n cynnwys yr un telerau â’r les ond gan roi’r isafswm rhent yn lle’r rhent sy’n daladwy o dan y les, neu
(ii)swm a gyfrifir ar sail y premiwm hwnnw;
(e)bod rhaid i’r les gynnwys datganiad o’r isafswm rhent ynghyd ag—
(i)y premiwm y gellir ei gael ar y farchnad agored, neu
(ii)y swm a gyfrifir ar sail y premiwm hwnnw,
y cyfrifir y premiwm ar ei sail.
(3)O ran dewis i dreth gael ei chodi yn unol â’r paragraff hwn—
(a)rhaid cynnwys hynny ar y ffurflen dreth a ddychwelir mewn cysylltiad â rhoi’r les (neu mewn diwygiad i’r ffurflen dreth honno), a
(b)mae’n ddi-alw’n-ôl, fel na chaniateir diwygio’r ffurflen er mwyn tynnu’r dewis yn ôl.
(4)Pan wneir dewis o dan y paragraff hwn cymerir mai’r gydnabyddiaeth drethadwy ar gyfer rhoi’r les ar wahân i rent yw’r swm a nodir yn y les yn unol ag is-baragraff (2)(e)(i) neu (ii).
(5)Yn y paragraff hwn, ystyr “isafswm rhent” yw’r rhent isaf a allai ddod yn daladwy o dan y les pe bai’n cael ei hamrywio fel a grybwyllir yn is-baragraff (2)(c) ar y dyddiad y rhoddir y les.
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