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This is the original version (as it was originally enacted).
4(1)Mae’r paragraff hwn yn gymwys pan fo—
(a)trafodiad tir wedi ei ryddhau rhag treth o dan baragraff 3 (“y trafodiad a ryddheir”),
(b)digwyddiad datgymhwyso mewn perthynas ag elusen (“E”) a oedd y prynwr yn y trafodiad a ryddheir, ac
(c)y digwyddiad datgymhwyso o dan yr amgylchiadau sy’n ofynnol gan is-baragraffau (3) a (4).
(2)Pan fo’r paragraff hwn yn gymwys, caiff rhyddhad o dan baragraff 3 ei dynnu’n ôl, neu gyfran briodol ohono ei thynnu’n ôl, ac mae treth i’w chodi (gweler is-baragraff (5)).
(3)Rhaid i’r digwyddiad datgymhwyso fod—
(a)cyn diwedd y cyfnod o 3 blynedd sy’n dechrau â’r dyddiad y mae’r trafodiad a ryddheir yn cael effaith, neu
(b)yn unol â threfniadau a wneir cyn diwedd y cyfnod hwnnw, neu mewn cysylltiad â hwy.
(4)Ar adeg y digwyddiad datgymhwyso, rhaid i E ddal buddiant trethadwy—
(a)a gaffaelwyd gan E o dan y trafodiad a ryddheir, neu
(b)sy’n deillio o fuddiant a gaffaelwyd felly.
(5)Y swm sydd i’w godi yw swm y dreth a fyddai wedi bod i’w godi oni bai am baragraff 3 neu, yn ôl y digwydd, gyfran briodol o’r swm hwnnw.
(6)Ystyr “cyfran briodol” yw cyfran briodol gan roi sylw i—
(a)yr hyn a gaffaelwyd gan E o dan y trafodiad a ryddheir a’r hyn a ddelir gan E ar adeg y digwyddiad datgymhwyso, a
(b)i ba raddau y mae’r hyn a ddelir gan E ar yr adeg honno yn cael neu’n dod i gael ei ddefnyddio neu ei ddal at ddibenion ac eithrio dibenion elusennol cymwys.
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