No versions valid at: 18/10/2017
Golwg cyfnod mewn amser fel yr oedd ar 18/10/2017. Nid yw'r fersiwn hon o'r ddarpariaeth hon yn ddilys ar gyfer y pwynt hwn mewn amser.
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.
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.
Valid from 01/04/2018
27(1)Yn achos caffael les breswyl, nid oes treth i’w chodi mewn cysylltiad â hynny o’r gydnabyddiaeth drethadwy sydd ar ffurf rhent.
(2)Caiff Gweinidogion Cymru ddiwygio’r paragraff hwn drwy reoliadau er mwyn rhoi, yn lle is-baragraff (1), gyfrifiad o’r dreth sydd i’w chodi mewn cysylltiad â hynny o’r gydnabyddiaeth drethadwy sydd ar ffurf rhent yn achos caffael les breswyl.
(3)O ran rheoliadau o dan is-baragraff (2)—
(a)rhaid iddynt bennu’r dull cyfrifo (gan gynnwys y dull sy’n gymwys i achos pan fo’r caffaeliad yn un o nifer o drafodiadau cysylltiol y mae pob un ohonynt yn achos o gaffael les breswyl), a
(b)cânt wneud unrhyw addasiadau cysylltiedig, atodol neu ganlyniadol eraill i unrhyw ddeddfiad (gan gynnwys y Ddeddf hon) sy’n angenrheidiol neu’n hwylus ym marn Gweinidogion Cymru.
(4)Os gwneir rheoliadau o dan is-baragraff (2), rhaid i Weinidogion Cymru drwy reoliadau bennu’r bandiau treth a’r cyfraddau treth canrannol ar gyfer pob band sy’n gymwys i’r gydnabyddiaeth drethadwy sydd ar ffurf rhent.
(5)Rhaid i reoliadau o dan is-baragraff (4) bennu—
(a)band treth y mae’r gyfradd dreth gymwys ar ei gyfer yn 0% (“band cyfradd sero LP”),
(b)dau fand treth neu ragor uwchlaw’r band cyfradd sero LP,
(c)y gyfradd dreth ar gyfer pob band uwchlaw’r band cyfradd sero LP fel bod y gyfradd ar gyfer pob band yn uwch na’r gyfradd ar gyfer y band oddi tano, a
(d)dyddiad y mae’r bandiau treth a’r cyfraddau treth yn gymwys mewn perthynas â thrafodiadau sy’n cael effaith ar y dyddiad hwnnw neu ar ôl y dyddiad hwnnw.
(6)Caiff rheoliadau o dan is-baragraff (4) bennu—
(a)bandiau treth a chyfraddau treth gwahanol mewn cysylltiad â gwahanol gategorïau o gaffael les breswyl;
(b)dyddiadau gwahanol o dan is-baragraff (5)(d) mewn cysylltiad â phob band treth penodedig neu gyfradd dreth benodedig.
Gwybodaeth Cychwyn
I1Atod. 6 para. 27 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)
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