Golwg cyfnod mewn amser fel yr oedd ar 01/04/2018.
Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017, Paragraff 7.
Efallai na fydd deddfwriaeth ddiwygiedig sydd ar y safle hwn yn gwbl gyfoes. Ar hyn o bryd mae unrhyw newidiadau neu effeithiau hysbys a wnaed gan ddeddfwriaeth ddilynol wedi'u gwneud i destun y ddeddfwriaeth yr ydych yn edrych arni gan y tîm golygyddol. Gweler 'Cwestiynau Cyffredin' am fanylion ynglŷn â'r amserlenni ar gyfer nodi a chofnodi effeithiau newydd ar y safle hwn.
7(1)Mae’r paragraff hwn yn gymwys pan fo—
(a)trafodiad tir wedi ei ryddhau rhag treth o dan baragraff 6 (“y trafodiad a ryddheir”),
(b)digwyddiad datgymhwyso mewn perthynas ag elusen (“E”) a oedd y prynwr yn y trafodiad a ryddheir, a
(c)y digwyddiad datgymhwyso o dan yr amgylchiadau sy’n ofynnol gan is-baragraffau (3) a (4).
(2)Pan fo’r paragraff hwn yn gymwys, caiff rhan E o’r rhyddhad, neu gyfran briodol o ran E o’r rhyddhad hwnnw, ei thynnu’n ôl ac mae treth i’w chodi yn unol â’r paragraff hwn (gweler is-baragraff (5)).
(3)Rhaid i’r digwyddiad datgymhwyso fod—
(a)cyn diwedd y cyfnod o 3 blynedd sy’n dechrau â’r dyddiad y mae’r trafodiad a ryddheir yn cael effaith, neu
(b)yn unol â threfniadau a wneir cyn diwedd y cyfnod hwnnw, neu mewn cysylltiad â hwy.
(4)Ar adeg y digwyddiad datgymhwyso, rhaid i E ddal buddiant trethadwy—
(a)a gaffaelwyd gan E o dan y trafodiad a ryddheir, neu
(b)sy’n deillio o fuddiant a gaffaelwyd felly.
(5)Mae’r swm trethadwy yn gyfwerth â rhan E o’r rhyddhad neu, yn ôl y digwydd, y gyfran briodol o ran E o’r rhyddhad.
(6)Mae rhan E o’r rhyddhad yn dibynnu ar ba un ai C1 neu C2 oedd isaf yn y cyfrifiad o dan baragraff 6.
(7)Os C1 oedd isaf, mae rhan E o’r rhyddhad yn gyfwerth â—
Ffigwr 14
pan fo—
c1 y gyfran o destun y trafodiad a gaffaelwyd gan E o dan y trafodiad;
C1 â’r un ystyr ag ym mharagraff 6(4);
Rh yn swm y rhyddhad.
(8)Os C2 oedd isaf, mae rhan E o’r rhyddhad yn gyfwerth â—
Ffigwr 15
pan fo—
c2 y gyfran o’r gydnabyddiaeth drethadwy ar gyfer y trafodiad a roddwyd gan E;
C2 â’r un ystyr ag ym mharagraff 6(4);
Rh yn swm y rhyddhad.
(9)Yn y paragraff hwn, ystyr “cyfran briodol” yw cyfran briodol gan roi sylw i—
(a)yr hyn a gaffaelwyd gan E o dan y trafodiad a ryddheir a’r hyn a ddelir gan E ar adeg y digwyddiad datgymhwyso, a
(b)i ba raddau y mae’r hyn a ddelir gan E ar yr adeg honno yn cael neu’n dod i gael ei ddefnyddio neu ei ddal at ddibenion ac eithrio dibenion elusennol cymwys.
Gwybodaeth Cychwyn
I1Atod. 18 para. 7 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)
I2Atod. 18 para. 7 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3
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