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Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
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Cyfrifoldeb partneriaid
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9(1)Mewn perthynas ag unrhyw beth y mae’n ofynnol ei wneud neu yr awdurdodir ei wneud o dan y Ddeddf hon neu o dan DCRhT gan y prynwr yn y trafodiad, neu mewn perthynas ag ef, rhaid i’r holl bartneriaid cyfrifol ei wneud neu rhaid ei wneud mewn perthynas â hwy i gyd.
(2)Y partneriaid cyfrifol mewn perthynas â thrafodiad yw—
(a)y personau sy’n bartneriaid ar y dyddiad y mae’r trafodiad yn cael effaith, a
(b)unrhyw berson sy’n dod yn aelod o’r bartneriaeth ar ôl y dyddiad y mae’r trafodiad yn cael effaith.
(3)Mae’r paragraff hwn yn cael effaith yn ddarostyngedig i baragraff 10 (partneriaid cynrychiadol).
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