Golwg cyfnod mewn amser fel yr oedd ar 01/04/2018.
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 3.
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.
3(1)Pan fo—
(a)cwmni (“y cwmni caffael”) yn caffael holl ymgymeriad cwmni arall (“y cwmni targed”) neu ran o’i ymgymeriad, a
(b)pob un o’r amodau a bennir isod wedi eu bodloni,
mae swm y dreth sydd i’w godi ar drafodiad tir yr ymrwymir iddo at ddibenion neu mewn cysylltiad â throsglwyddo’r ymgymeriad neu’r rhan o ymgymeriad wedi ei gyfyngu i 0.5% o’r gydnabyddiaeth drethadwy ar gyfer y trafodiad (neu unrhyw gyfran arall o’r gydnabyddiaeth honno a bennir gan Weinidogion Cymru drwy reoliadau o dan y paragraff hwn.)
(2)Yn yr Atodlen hon, cyfeirir at ryddhad o dan y paragraff hwn fel “rhyddhad caffael”.
(3)Yr amod cyntaf yw bod y gydnabyddiaeth ar gyfer y caffaeliad yn llwyr neu’n rhannol ar ffurf dyroddi cyfranddaliadau anatbrynadwy yn y cwmni caffael—
(a)i’r cwmni targed, neu
(b)i holl gyfranddalwyr y cwmni targed, neu i unrhyw un neu ragor ohonynt.
(4)Pan fo’r gydnabyddiaeth ar gyfer y caffaeliad yn rhannol ar ffurf dyroddi cyfranddaliadau anatbrynadwy, ni fodlonir yr amod hwnnw oni bai bod gweddill y gydnabyddiaeth yn llwyr ar ffurf—
(a)arian parod heb fod uwchlaw 10% o werth nominal y cyfranddaliadau anatbrynadwy a ddyroddir felly,
(b)y cwmni caffael yn ysgwyddo neu’n cyflawni rhwymedigaethau’r cwmni targed, neu
(c)y ddau beth hynny.
(5)Yn is-baragraffau (3) a (4), ystyr “cyfranddaliadau anatbrynadwy” yw cyfranddaliadau nad ydynt yn gyfranddaliadau atbrynadwy.
(6)Yr ail amod yw nad oes cyswllt rhwng y cwmni caffael a chwmni arall sy’n barti i drefniadau gyda’r cwmni targed yn ymwneud â chyfranddaliadau’r cwmni caffael a ddyroddir mewn cysylltiad â throsglwyddo’r ymgymeriad neu’r rhan o ymgymeriad.
(7)At y diben hwn, mae cyswllt rhwng cwmnïau os oes gan un reolaeth dros y llall neu os caiff y naill a’r llall eu rheoli gan yr un person neu bersonau; ac mae’r cyfeiriad at “rheolaeth” i’w ddehongli yn unol â’r diffiniad o “control” yn adrannau 450 a 451 o Ddeddf Treth Gorfforaeth 2010 (p. 4).
(8)Y trydydd amod yw mai prif weithgaredd yr ymgymeriad neu’r rhan o ymgymeriad a gaffaelir gan y cwmni caffael yw cynnal masnach nad yw’n llwyr neu’n bennaf ar ffurf delio mewn buddiannau trethadwy.
(9)Yn is-baragraff (8), mae i “masnach” yr un ystyr â “trade” yn adran 1119 o Ddeddf Treth Gorfforaeth 2010 (p. 4).
(10)Yn y paragraff hwn, mae “trefniadau” yn cynnwys unrhyw gynllun, unrhyw drefniant neu unrhyw ddealltwriaeth, pa un a ellir ei orfodi neu ei gorfodi’n gyfreithiol ai peidio.
(11)Mae’r paragraff hwn yn ddarostyngedig i baragraff 5 (tynnu’n ôl ryddhad atgyfansoddi neu ryddhad caffael).
Gwybodaeth Cychwyn
I1Atod. 17 para. 3 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)
I2Atod. 17 para. 3 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3
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