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Rheoliadau Deddfau Trethi Cymru (Diwygiadau Amrywiol) (Ymadael â’r UE) 2019
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Disgrifiad o gynllun contractiol awdurdodedig cyfberchnogaeth o dan adran 36(8) o DTTT
4.—(1) Mae cynllun contractiol awdurdodedig cyfberchnogaeth o’r disgrifiad ym mharagraff (2) i’w drin fel pe na bai’n gynllun contractiol awdurdodedig cyfberchnogaeth at ddibenion DTTT a DCRhT fel y mae’n gymwys mewn perthynas â threth trafodiadau tir.
(2) Y disgrifiad yw bod y cynllun—
(a)wedi ei gyfansoddi o dan gyfraith Gwladwriaeth AEE drwy gontract,
(b)wedi ei reoli gan gorff corfforaethol a ymgorfforir o dan gyfraith Gwladwriaeth AEE, ac
(c)wedi ei awdurdodi o dan gyfraith y Wladwriaeth AEE a grybwyllir yn is-baragraff (a) mewn ffordd sy’n golygu ei fod, o dan y gyfraith honno, yn cyfateb i gynllun contractiol awdurdodedig cyfberchnogaeth a ddiffinnir yn adran 36(7) o DTTT.
(3) Mae’r rheoliad hwn yn cael effaith mewn perthynas ag unrhyw drafodiad tir y mae ei ddyddiad cael effaith ar y diwrnod ymadael neu ar ôl hynny.
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