Diffiniad o eiddo domestig

2.—(1Mae adran 66 o Ddeddf Cyllid Llywodraeth Leol 1988 wedi ei diwygio fel a ganlyn.

(2Yn lle is-adran (2BB)(d), rhodder—

(d)the short periods for which it was so let—

(i)amounted in total to at least 70 days; or

(ii)taken together with the short periods for which one or more other buildings or self-contained parts of a building so let, amounted to an average of at least 70 days for each building or self-contained part of a building included within the calculation; where each building or self-contained part of the building included in the calculation—

(aa)is not included in another calculation under this sub-paragraph for the year in relation to which the question is being considered,

(bb)is situated at the same location or in very close proximity to all of the other buildings or self-contained parts of a building included in the calculation, and

(cc)is so let as part of the same business or connected businesses.

(3Yn is-adran (2BC), yn lle “subsection (2B)”, mewnosoder “subsections (2B) and (2BB)”.

(4Hepgorer is-adran (2C).