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- Original (As enacted) - Welsh
This is the original version (as it was originally enacted).
28Mae’r Rhan hon o’r Atodlen hon yn gwneud darpariaeth ynghylch—
(a)trafodiadau sy’n ymwneud â throsglwyddiad o bartneriaeth i bartneriaeth, a
(b)trafodiadau pan ffurfir partneriaeth yn llwyr gan gyrff corfforaethol.
29(1)Mae’r paragraff hwn yn gymwys—
(a)pan drosglwyddir buddiant trethadwy o bartneriaeth i bartneriaeth, a
(b)pan fo’r trosglwyddiad—
(i)yn drafodiad y mae paragraff 13 (trosglwyddo buddiant trethadwy i bartneriaeth) yn gymwys iddo, a
(ii)hefyd yn drafodiad y mae paragraff 21 (trosglwyddo buddiant trethadwy o bartneriaeth) yn gymwys iddo.
(2)Nid yw paragraffau 13(3) ac 21(2) yn gymwys.
(3)Cymerir mai’r gydnabyddiaeth drethadwy ar gyfer y trafodiad yw’r hyn a fyddai pe bai paragraff 13(3) yn gymwys neu, os yw’n fwy na hynny, yr hyn a fyddai pe bai paragraff 21(2) yn gymwys.
(4)Pan fo’r holl gydnabyddiaeth drethadwy ar gyfer trafodiad, neu ran ohoni, ar ffurf rhent—
(a)nid yw paragraff 31 yn gymwys;
(b)cymerir mai’r dreth sydd i’w chodi mewn cysylltiad â hynny o’r gydnabyddiaeth drethadwy sydd ar ffurf rhent yw’r mwyaf o—
(i)y dreth a fyddai i’w chodi pe bai paragraff 31 yn gymwys mewn perthynas â thrafodiad y mae paragraff 13 yn gymwys iddo, neu
(ii)y dreth a fyddai i’w chodi pe bai paragraff 31 yn gymwys mewn perthynas â thrafodiad y mae paragraff 21 yn gymwys iddo;
(c)mae datgymhwyso’r band cyfradd sero y darperir ar ei gyfer gan baragraff 34 o Atodlen 6 yn cael effaith pe bai wedi cael effaith pe bai paragraff 31(6) o’r Atodlen hon yn gymwys.
30(1)Mae’r paragraff hwn yn gymwys—
(a)pan geir trafodiad y mae paragraff 21 yn gymwys iddo;
(b)pan fo, yn union cyn y trafodiad, yr holl bartneriaid yn gyrff corfforaethol;
(c)pan fo swm y cyfrannau is yn 75 neu’n fwy.
(2)Mae paragraffau 21 ac 31 yn cael effaith gyda’r addasiadau a ganlyn.
(3)Mae paragraff 21 yn cael effaith fel pe bai’r canlynol wedi ei roi yn lle is-baragraffau (2) a (3)—
“(2)Cymerir bod y gydnabyddiaeth drethadwy ar gyfer y trafodiad yn hafal i werth marchnadol y buddiant a drosglwyddir.”
(4)Mae paragraff 31(2) yn cael effaith fel pe bai “is-baragraff (5)” wedi ei roi yn lle “is-baragraffau (3) i (6)”.
(5)Mae paragraff 31 yn cael effaith fel pe bai is-baragraffau (3), (4), (6) a (7) wedi eu hepgor.
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