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Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017
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50Ffurflen dreth unigol mewn cysylltiad â thrafodiadau cysylltiol sy’n cael effaith ar yr un dyddiad
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(1)Pan fo dau drafodiad cysylltiol neu ragor yn cael effaith ar yr un dyddiad caiff y prynwr, neu’r holl brynwyr os oes mwy nag un, ddychwelyd un ffurflen dreth fel pe bai’r holl drafodiadau hynny yn un trafodiad hysbysadwy.
(2)Pan fo dau brynwr neu ragor yn dychwelyd un ffurflen dreth mewn cysylltiad â thrafodiadau cysylltiol, mae adrannau 37 i 40 yn gymwys fel pe bai—
(a)y trafodiadau o dan sylw yn un trafodiad, a
(b)y prynwyr hynny yn brynwyr sy’n gweithredu ar y cyd.
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