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- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
19(1)Mae’r paragraff hwn yn gymwys—
(a)os yw’r trafodiad cyn-gwblhau yn is-werthiant cymwys (gweler is-baragraff (6)),
(b)pe bai’r prynwr gwreiddiol, oni bai am y paragraff hwn, yn atebol am dalu treth mewn cysylltiad â’r trafodiad tir y rhoddir effaith iddo drwy gwblhau’r contract gwreiddiol neu y caiff ei drin fel bod effaith wedi ei rhoi iddo drwy gyflawni’r contract gwreiddiol yn sylweddol,
(c)os cyflawnir yr is-werthiant cymwys ar yr un pryd â chyflawni’r contract gwreiddiol, ac mewn cysylltiad â hynny, a
(d)os hawlir rhyddhad mewn cysylltiad â’r trafodiad tir a grybwyllir ym mharagraff (b).
(2)Os testun yr is-werthiant cymwys yw holl destun y contract gwreiddiol, mae’r prynwr gwreiddiol wedi ei ryddhau rhag treth mewn cysylltiad â’r trafodiad tir a grybwyllir yn is-baragraff (1)(b).
(3)Os yw testun yr is-werthiant cymwys yn rhan o destun y contract gwreiddiol, cymerir mai swm y gydnabyddiaeth ar gyfer y trafodiad tir a grybwyllir yn is-baragraff (1)(b) yw—
CG - IC
Ffigwr 2
pan fo—
CG yw’r swm y byddai’r gydnabyddiaeth oni bai am yr is-baragraff hwn, a
IC yw hynny o CG sydd i’w briodoli i destun yr is-werthiant cymwys,
a chaniateir gostwng CG fwy nag unwaith os oes mwy nag un is-werthiant cymwys.
(4)Ond nid oes unrhyw ryddhad ar gael o dan y paragraff hwn—
(a)os oedd y contract gwreiddiol wedi ei gyflawni’n sylweddol pan ymrwymwyd i’r is-werthiant cymwys, neu
(b)os yw’r trafodiad y rhoddir effaith iddo, neu y caiff ei drin fel bod effaith wedi ei rhoi iddo drwy gyflawni’r is-werthiant cymwys wedi ei ryddhau rhag treth yn rhinwedd Atodlen 10 (rhyddhad cyllid eiddo arall).
(5)At ddibenion y paragraff hwn, cymerir bod contract ar gyfer trafodiad tir wedi “ei gyflawni” pan fydd wedi ei gyflawni’n sylweddol neu wedi ei gwblhau (pa un bynnag sydd gynharaf).
(6)Mae trafodiad cyn-gwblhau yn “is-werthiant cymwys” os yw’n gontract y mae’r prynwr gwreiddiol yn contractio oddi tano i werthu holl destun neu ran o destun y contract gwreiddiol i’r trosglwyddai.
(7)Os yw trafodiad yn is-werthiant cymwys mewn perthynas â mwy nag un contract fel a grybwyllir ym mharagraff 2(1)(a), mae’r paragraff hwn yn gymwys ar wahân mewn perthynas â phob contract gwreiddiol o’r fath at ddiben pennu pa ryddhad, os o gwbl, a all fod ar gael mewn cysylltiad â’r trafodiad tir o dan sylw.
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