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- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
6(1)Mae’r paragraff hwn yn gymwys—
(a)pan fo dau brynwr neu ragor mewn trafodiad tir,
(b)pan fo’r prynwyr yn caffael testun y trafodiad fel tenantiaid ar y cyd, ac
(c)pan fo o leiaf un o’r prynwyr yn elusen gymwys ac o leiaf un o’r prynwyr yn berson arall nad yw’n elusen gymwys.
(2)Caiff y dreth a godir mewn cysylltiad â’r trafodiad ei gostwng yn ôl swm y rhyddhad o dan is-baragraff (3) (ond gweler paragraff 7 (tynnu rhyddhad rhannol yn ôl)).
(3)Mae’r rhyddhad yn gyfwerth â’r gyfran berthnasol o’r dreth y byddid wedi ei chodi fel arall, gan anwybyddu paragraff 3, mewn cysylltiad â’r trafodiad.
(4)Yn achos elusen gymwys, “y gyfran berthnasol” yw’r isaf o C1 a C2, pan fo—
C1 y gyfran o destun y trafodiad a gaffaelir gan yr holl elusennau cymwys sy’n brynwyr o dan y trafodiad (gyda’i gilydd);
C2 y gyfran o’r gydnabyddiaeth drethadwy ar gyfer y trafodiad a roddir gan yr holl elusennau cymwys sy’n brynwyr o dan y trafodiad (gyda’i gilydd).
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