Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
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Newidiadau dros amser i: Paragraff 27
Alternative versions:
- 01/04/2018- Amendment
- 01/04/2018
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Golwg cyfnod mewn amser fel yr oedd ar 01/04/2018.
Newidiadau i ddeddfwriaeth:
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 27.
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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.
Setliadau ac ymddiriedolaethau noethLL+C
27(1)Mae is-baragraff (3) yn gymwys mewn perthynas â thrafodiad tir—
(a)os yw prif destun y trafodiad ar ffurf prif fuddiant mewn un annedd neu ragor,
(b)os yw’r prynwr (neu un ohonynt) yn gweithredu fel ymddiriedolwr setliad, ac
(c)os bydd gan fuddiolwr, o dan delerau’r setliad, hawl i—
(i)meddiannu’r annedd neu’r anheddau am oes, neu
(ii)incwm a enillir mewn cysylltiad â’r annedd neu’r anheddau.
(2)Mae is-baragraff (3) hefyd yn gymwys mewn perthynas â thrafodiad tir—
(a)os yw prif destun y trafodiad ar ffurf cyfnod o flynyddoedd absoliwt mewn annedd, a
(b)os yw’r prynwr (neu un ohonynt) yn gweithredu fel ymddiriedolwr ymddiriedolaeth noeth (o fewn yr ystyr a roddir gan baragraffau 2(1) a (2) o Atodlen 8).
(3)Pan fo’r is-baragraff hwn yn gymwys mewn perthynas â thrafodiad tir, mae buddiolwr y setliad neu’r ymddiriedolaeth noeth (yn hytrach na’r ymddiriedolwr) i’w drin at ddibenion yr Atodlen hon fel y prynwr (neu fel un ohonynt).
(4)Mae paragraffau 3(3) a 4 o Atodlen 8 (trin ymddiriedolwyr fel y prynwr) yn cael effaith yn ddarostyngedig i is-baragraff (3).
Addasiadau (ddim yn newid testun)
C1Atod. 5 applied (ynghyd â modifications) (1.4.2018) by Rheoliadau Treth Trafodiadau Tir (Darpariaethau Trosiannol) (Cymru) 2018 (O.S. 2018/126), rhlau. 1(2), 12
Gwybodaeth Cychwyn
I1Atod. 5 para. 27 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)
I2Atod. 5 para. 27 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3
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