Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
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Golwg cyfnod mewn amser fel yr oedd ar 27/07/2020.
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 28.
Changes to Legislation
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.
Cyfraddau treth a bandiau treth: elfen rhent lesoedd amhreswyl a lesoedd cymysgLL+C
28(1)Rhaid i Weinidogion Cymru drwy reoliadau bennu’r bandiau treth a’r cyfraddau treth canrannol ar gyfer pob band sy’n gymwys i gydnabyddiaeth drethadwy sydd ar ffurf rhent mewn achosion o gaffael les amhreswyl neu les gymysg.
(2)Rhaid i reoliadau o dan is-baragraff (1) bennu—
(a)band treth y mae’r gyfradd dreth gymwys ar ei gyfer yn 0% (“band cyfradd sero LA”),
(b)dau fand treth neu ragor uwchlaw’r band cyfradd sero LA,
(c)y gyfradd dreth ar gyfer pob band uwchlaw’r band cyfradd sero LA 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.
(3)Caiff rheoliadau o dan is-baragraff (1) bennu—
(a)bandiau treth a chyfraddau treth gwahanol mewn cysylltiad â gwahanol gategorïau o gaffael les amhreswyl neu les gymysg;
(b)dyddiadau gwahanol o dan is-baragraff (2)(d) mewn cysylltiad â phob band treth penodedig neu gyfradd dreth benodedig.
Gwybodaeth Cychwyn
I1Atod. 6 para. 28 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)
I2Atod. 6 para. 28 mewn grym ar 18.10.2017 gan O.S. 2017/953, ergl. 2(g)(i)
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