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- Original (As enacted) - English
- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
12(1)Pan fo, yn achos trafodiad tir sy’n ymwneud â les—
(a)adran 19 neu 20 (cydnabyddiaeth ddibynnol, ansicr neu heb ei chanfod) yn gymwys i’r trafodiad tir yn rhinwedd paragraff 10, a
(b)y dyddiad ailystyried yn cyrraedd,
rhaid i’r prynwr yn y trafodiad bennu, ar y dyddiad ailystyried, y rhent a dalwyd neu’r rhent sy’n daladwy mewn cysylltiad â 5 mlynedd gyntaf cyfnod y les.
(2)Mae paragraffau 13 a 14 yn gwneud darpariaeth ynghylch addasu’r dreth sy’n daladwy mewn cysylltiad â thrafodiad tir (ac unrhyw drafodiad cysylltiol o ran trafodiad o’r fath) o ganlyniad i bennu rhent felly.
(3)At ddibenion y paragraff hwn a pharagraffau 13 a 14, y dyddiad ailystyried yw—
(a)y dyddiad sydd ar ddiwedd pumed flwyddyn cyfnod y les, neu
(b)unrhyw ddyddiad cynharach pan fo swm y rhent sy’n daladwy mewn cysylltiad â 5 mlynedd gyntaf cyfnod y les yn peidio â bod yn ansicr.
(4)At ddibenion is-baragraff (3)(b) a pharagraff 13(2), mae swm y rhent sy’n daladwy yn peidio â bod yn ansicr—
(a)yn achos rhent dibynnol, pan geir y digwyddiad dibynnol neu pan ddaw’n amlwg na fydd yn digwydd;
(b)yn achos rhent ansicr neu heb ei ganfod, pan gaiff y swm ei ganfod.
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