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, Paragraff 12.
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.
12(1)Mae trafodiad tir wedi ei ryddhau rhag treth os rhoddir effaith iddo gan neu o ganlyniad i—
(a)cymdeithas gofrestredig yn trosglwyddo ei hymrwymiadau i gymdeithas gofrestredig arall yn unol ag adran 110 o Ddeddf Cymdeithasau Cydweithredol a Chymdeithasau Budd Cymunedol 2014 (p. 14) (“Deddf 2014”) (trosglwyddo ymrwymiadau rhwng cymdeithasau),
(b)trosi cymdeithas gofrestredig yn gwmni yn unol ag adran 112 o Ddeddf 2014 (trosi cymdeithas yn gwmni, cyfuno â chwmni etc.),
(c)cyfuno cymdeithas gofrestredig gyda chwmni yn unol â’r adran honno, neu
(d)trosglwyddo gan gymdeithas gofrestredig ei holl ymrwymiadau i gwmni yn unol â’r adran honno.
(2)Yn is-baragraff (1), ystyr “cymdeithas gofrestredig” yw cymdeithas gofrestredig o fewn yr ystyr a roddir i “registered society” gan adran 1(1) o Ddeddf 2014, ond ym mharagraffau (b) i (d) o’r is-baragraff hwnnw nid yw’n cynnwys cymdeithas a gofrestrwyd fel undeb credyd o dan y Ddeddf honno yn rhinwedd adran 1 o Ddeddf Undebau Credyd 1979 (p. 34) (“Deddf 1979”).
(3)I’r graddau y mae’n berthnasol i undeb credyd, mae is-baragraff (1)(a) yn cael effaith fel pe bai’r cyfeiriad at adran 110 o Ddeddf 2014 yn gyfeiriad at yr adran honno fel y mae’n cael effaith yn ddarostyngedig i adran 21 o Ddeddf 1979 (darpariaethau ychwanegol yn ymwneud â chyfuno a throsglwyddo ymrwymiadau).
Gwybodaeth Cychwyn
I1Atod. 22 para. 12 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)
I2Atod. 22 para. 12 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3
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