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- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
4(1)At ddibenion y Ddeddf hon—
(a)caiff buddiant trethadwy a ddelir gan neu ar ran partneriaeth ei drin fel pe bai’n cael ei ddal gan neu ar ran y partneriaid, a
(b)caiff trafodiad tir yr ymrwymir iddo at ddibenion partneriaeth ei drin fel pe ymrwymir iddo gan neu ar ran y partneriaid,
ac nid gan neu ar ran y bartneriaeth fel y cyfryw.
(2)Mae is-baragraff (1) yn gymwys er gwaethaf y ffaith yr ystyrir bod partneriaeth yn berson cyfreithiol, neu’n gorff corfforaethol, o dan gyfraith y wlad neu’r diriogaeth y’i ffurfir oddi tani.
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