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Mae newidiadau yn dal heb eu gwneud i Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017. Mae unrhyw newidiadau sydd wedi cael eu gwneud yn barod gan y tîm yn ymddangos yn y cynnwys a chyfeirir atynt gydag anodiadau.
Efallai na fydd deddfwriaeth ddiwygiedig sydd ar y safle hwn yn gwbl gyfoes. Cofnodir newidiadau ac effeithiau gan ein tîm golygyddol mewn rhestrau sydd i'w gweld yn yr adran 'Newidiadau i Ddeddfwriaeth'. Os nad yw'r effeithiau hynny wedi'u cymhwyso eto i destun y ddeddfwriaeth gan y tîm golygyddol maent hefyd wedi'u rhestru ochr yn ochr â'r ddeddfwriaeth yn y darpariaethau yr effeithir arnynt. Defnyddiwch y ddolen 'mwy' i agor y newidiadau a'r effeithiau sy'n berthnasol i'r ddarpariaeth rydych yn edrych arni.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
18(1)Mae’r paragraff hwn yn gymwys mewn unrhyw achos pan ymrwymir i drefniadau—
(a)lle trosglwyddir tir, neu y rhoddir neu yr aseinir les ar gyfer tir, gan gorff cymwys (“A”) i berson nad yw’n gorff cymwys (“B”) (“y prif drosglwyddiad”),
(b)lle rhoddir, yn gydnabyddiaeth (boed lwyr neu rannol) ar gyfer y prif drosglwyddiad, les neu is-les gan B i A ar gyfer yr holl dir hwnnw, neu’r holl dir i raddau helaeth (“yr adles”),
(c)pan fo B yn ymrwymo i wneud gwaith neu ddarparu gwasanaethau i A, a
(d)pan fo peth o’r gydnabyddiaeth neu’r holl gydnabyddiaeth a roddir gan A i B am wneud y gwaith hwnnw neu ddarparu’r gwasanaethau hynny yn gydnabyddiaeth mewn arian,
pa un a drosglwyddir, neu y rhoddir neu yr aseinir les, ar gyfer unrhyw dir arall yn ogystal gan A i B ai peidio (“trosglwyddiad o dir dros ben”).
(2)Mae’r canlynol yn gyrff cymwys—
(a)cyrff cyhoeddus o fewn paragraff 1 o Atodlen 20 neu a bennir mewn rheoliadau o dan y paragraff hwnnw (rhyddhad ar gyfer trafodiadau penodol sy’n ymwneud â chyrff cyhoeddus);
(b)sefydliadau o fewn y sector addysg bellach neu’r sector addysg uwch o fewn ystyr adran 91 o Ddeddf Addysg Bellach ac Uwch 1992 (p. 13);
(c)corfforaethau addysg bellach o fewn ystyr adran 17 o’r Ddeddf honno;
(d)corfforaethau addysg uwch o fewn ystyr adran 90 o’r Ddeddf honno.
(3)Nid yw’r canlynol yn cyfrif fel cydnabyddiaeth drethadwy ar gyfer y prif drosglwyddiad nac unrhyw drosglwyddiad o dir dros ben—
(a)yr adles,
(b)B yn gwneud gwaith adeiladu i A, neu
(c)B yn darparu gwasanaethau i A.
(4)Nid yw’r gydnabyddiaeth drethadwy ar gyfer yr adles yn cynnwys—
(a)y prif drosglwyddiad,
(b)unrhyw drosglwyddiad o dir dros ben, neu
(c)y gydnabyddiaeth mewn arian a delir gan A i B am y gwaith adeiladu neu’r gwasanaethau eraill y cyfeirir atynt yn is-baragraff (3).
(5)Mae is-baragraffau (3) a (4) i’w diystyru at ddibenion pennu a yw’r trafodiad tir o dan sylw yn un hysbysadwy.
Gwybodaeth Cychwyn
I1Atod. 4 para. 18 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)
I2Atod. 4 para. 18 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3
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