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Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
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Ystyr partneriaethau buddsoddi mewn eiddo
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33(1)Yn yr Atodlen hon, ystyr “partneriaeth buddsoddi mewn eiddo” yw partneriaeth y mae ei hunig weithgaredd neu ei phrif weithgaredd yn fuddsoddi neu ddelio mewn buddiannau trethadwy (pa un a yw’r gweithgaredd hwnnw yn cynnwys cynnal gweithrediadau adeiladu ar y tir o dan sylw ai peidio).
(2)Yn is-baragraff (1), mae i “gweithrediadau adeiladu” yr un ystyr ag a roddir i “construction operations” ym Mhennod 3 o Ran 3 o Ddeddf Cyllid 2004 (p. 12) (gweler adran 74 o’r Ddeddf honno).
(3)At ddibenion is-baragraff (1), mae “buddiannau trethadwy” yn cynnwys unrhyw fuddiant a fyddai’n fuddiant trethadwy oni bai am y ffaith ei fod yn ymwneud â thir y tu allan i Gymru.
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