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, Adran 37.
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.
(1)Mae’r adran hon ac adrannau 38 i 40 yn gymwys i drafodiad tir pan fo dau brynwr neu ragor sydd neu a fydd â’r hawl ar y cyd i’r buddiant a gaffaelir.
(2)Y rheolau cyffredinol yw—
(a)mae unrhyw rwymedigaeth ar ran y prynwr o dan y Ddeddf hon neu DCRhT mewn perthynas â’r trafodiad yn rhwymedigaeth ar ran y prynwyr ar y cyd ond caniateir i unrhyw un neu ragor ohonynt ei chyflawni,
(b)mae’n rhaid i unrhyw beth y mae’n ofynnol ei wneud neu yr awdurdodir ei wneud gan y Ddeddf hon neu DCRhT mewn perthynas â’r prynwr gael ei wneud mewn perthynas â hwy i gyd,
(c)mae’n rhaid i unrhyw beth y mae’r Ddeddf hon neu DCRhT yn awdurdodi ei wneud gan y prynwr gael ei wneud ganddynt hwy i gyd, a
(d)mae unrhyw atebolrwydd ar ran y prynwr o dan y Ddeddf hon neu DCRhT mewn perthynas â’r trafodiad (yn benodol, unrhyw atebolrwydd sy’n codi yn rhinwedd y methiant i gyflawni rhwymedigaeth o fewn paragraff (a)) yn atebolrwydd ar ran y prynwyr ar y cyd ac yn unigol.
(3)Mae’r rheolau cyffredinol hyn yn ddarostyngedig i ddarpariaeth a wneir yn adrannau 38 i 40.
(4)Mae’r adran hon ac adrannau 38 i 40 yn cael effaith yn ddarostyngedig i—
(a)darpariaethau Atodlen 7 sy’n ymwneud â phartneriaethau, a
(b)darpariaethau Atodlen 8 sy’n ymwneud ag ymddiriedolwyr.
Gwybodaeth Cychwyn
I1A. 37 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)
I2A. 37 mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3
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