Golwg cyfnod mewn amser fel yr oedd ar 27/07/2020.
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 22.
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.
22(1)Mae’r paragraff hwn yn gymwys pan fo rhoi les wedi ei ryddhau rhag treth yn rhinwedd unrhyw un neu ragor o’r darpariaethau a bennir yn is-baragraff (4).
(2)Caiff yr aseiniad cyntaf o’r les nad yw wedi ei ryddhau rhag treth yn rhinwedd unrhyw un neu ragor o’r darpariaethau a bennir yn is-baragraff (4), ac nad yw’r aseinai yn caffael y les fel ymddiriedolwr noeth yr aseiniwr mewn perthynas ag ef, ei drin at ddibenion y Ddeddf hon fel pe bai’r aseiniwr yn rhoi les—
(a)am gyfnod sy’n cyfateb i’r cyfnod o’r les sydd heb ddod i ben, y cyfeirir ato yn is-baragraff (1), a
(b)ar yr un telerau â’r rheini y mae’r aseinai yn dal y les arnynt ar ôl yr aseiniad.
(3)Nid yw is-baragraff (2) yn gymwys pe bai aseinio les, oni bai am gymhwyso’r is-baragraff hwnnw, wedi ei ryddhau rhag treth yn rhinwedd Atodlen 11 (bondiau buddsoddi cyllid arall).
(4)Y darpariaethau yw—
(a)Atodlen 9 (rhyddhad gwerthu ac adlesu);
(b)paragraffau 13 a 15 o Atodlen 11 (rhyddhad bondiau buddsoddi cyllid arall);
(c)Atodlen 16 (rhyddhad grŵp);
(d)Atodlen 17 (rhyddhad atgyfansoddi a rhyddhad caffael);
(e)Atodlen 18 (rhyddhad elusennau);
(f)paragraff 1 o Atodlen 20 (rhyddhad ar gyfer caffaeliadau penodol sy’n ymwneud â chyrff cyhoeddus).
(5)Nid yw’r paragraff hwn yn gymwys pan fo’r rhyddhad o dan sylw yn rhyddhad grŵp, yn rhyddhad atgyfansoddi, yn rhyddhad caffael neu’n rhyddhad elusennau ac os caiff ei dynnu’n ôl o ganlyniad i ddigwyddiad datgymhwyso cyn y dyddiad y mae’r aseiniad yn cael effaith.
(6)At ddibenion is-baragraff (5), ystyr “digwyddiad datgymhwyso” yw—
(a)mewn perthynas â thynnu rhyddhad grŵp yn ôl, y digwyddiad sydd o fewn paragraff 8(2)(a) o Atodlen 16 (prynwr yn peidio â bod yn aelod o’r un grŵp â’r gwerthwr) fel y’i darllenir ar y cyd â pharagraff 9 o’r Atodlen honno;
(b)mewn perthynas â thynnu rhyddhad atgyfansoddi neu ryddhad caffael yn ôl, y newid rheolaeth dros y cwmni sy’n caffael a grybwyllir ym mharagraff 5(2) o Atodlen 17 neu, yn ôl y digwydd, y digwyddiad a grybwyllir ym mharagraff 7(2) neu (3) o’r Atodlen honno;
(c)mewn perthynas â thynnu rhyddhad elusennau yn ôl, digwyddiad datgymhwyso fel y’i diffinnir ym mharagraff 2(4) neu 5(2)(b) o Atodlen 18.
Addasiadau (ddim yn newid testun)
C1Atod. 6 para. 22 applied in rhan (ynghyd â modifications) (1.4.2018) by Rheoliadau Treth Trafodiadau Tir (Darpariaethau Trosiannol) (Cymru) 2018 (O.S. 2018/126), rhlau. 1(2), 10
Gwybodaeth Cychwyn
I1Atod. 6 para. 22 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)
I2Atod. 6 para. 22 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3
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