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Mae newidiadau yn dal heb eu gwneud i Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017. Mae unrhyw newidiadau sydd wedi cael eu gwneud yn barod gan y tîm yn ymddangos yn y cynnwys a chyfeirir atynt gydag anodiadau.
Efallai na fydd deddfwriaeth ddiwygiedig sydd ar y safle hwn yn gwbl gyfoes. Cofnodir newidiadau ac effeithiau gan ein tîm golygyddol mewn rhestrau sydd i'w gweld yn yr adran 'Newidiadau i Ddeddfwriaeth'. Os nad yw'r effeithiau hynny wedi'u cymhwyso eto i destun y ddeddfwriaeth gan y tîm golygyddol maent hefyd wedi'u rhestru ochr yn ochr â'r ddeddfwriaeth yn y darpariaethau yr effeithir arnynt. Defnyddiwch y ddolen 'mwy' i agor y newidiadau a'r effeithiau sy'n berthnasol i'r ddarpariaeth rydych yn edrych arni.
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
7(1)Mae’r paragraff hwn yn gymwys pan fo—
(a)y tenant o dan les (“yr hen les”) yn ei hildio i’r landlord ac yn gydnabyddiaeth ar gyfer yr ildio hwnnw mae’r landlord yn rhoi les i’r tenant ar gyfer yr un eiddo, neu’r un eiddo i raddau helaeth (“y les newydd”),
(b)y tenant o dan les (“yr hen les”) ar gyfer eiddo y mae Rhan 2 o Ddeddf Landlord a Thenant 1954 (p. 56) (sicrwydd deiliadaeth ar gyfer tenantiaid busnes, tenantiaid proffesiynol a thenantiaid eraill) yn gymwys iddo, yn gwneud cais am denantiaeth newydd (“y les newydd”) a gyflawnir wedi hynny,
(c)ar derfynu les (“y brif les”), les (“y les newydd”) yn cael ei rhoi i is-denant ar gyfer yr un eiddo, neu’r un eiddo i raddau helaeth, â’r eiddo a oedd yn gynwysedig yn les wreiddiol yr is-denant (“yr hen les”) yn unol ag—
(i)gorchymyn llys ar gais am ymwared rhag ailfynediad neu fforffediad, neu
(ii)hawl contractiol sy’n codi yn achos terfynu’r brif les, neu
(d)les (“y les newydd”) ar gyfer yr un eiddo, neu’r un eiddo i raddau helaeth, yn cael ei rhoi i berson sydd wedi gwarantu rhwymedigaethau tenant o dan les a derfynwyd (“yr hen les”) yn unol â’r warant.
(2)At ddibenion y Ddeddf hon, caiff y rhent sy’n daladwy o dan y les newydd mewn cysylltiad ag unrhyw gyfnod sydd o fewn y cyfnod o orgyffwrdd ei drin fel pe bai wedi ei ostwng gan swm y rhent trethadwy a fyddai wedi bod yn daladwy mewn cysylltiad â’r cyfnod hwnnw o dan yr hen les (ond ni ellir ei drin fel pe bai wedi ei ostwng i swm negyddol).
(3)At ddibenion is-baragraff (2)—
(a)y “cyfnod o orgyffwrdd” yw’r cyfnod rhwng dyddiad rhoi’r les newydd a’r hyn a fyddai wedi bod yn ddiwedd cyfnod yr hen les pe na bai wedi ei therfynu;
(b)mae rhent yn “trethadwy” os caiff ei ystyried wrth bennu’r dreth sydd i’w chodi mewn cysylltiad â chaffael yr hen les, neu i’r graddau y caiff ei ystyried mewn achos o’r fath.
Addasiadau (ddim yn newid testun)
C1Atod. 6 para. 7 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), 9
Gwybodaeth Cychwyn
I1Atod. 6 para. 7 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)
I2Atod. 6 para. 7 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3
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