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Nodiadau Esboniadol i Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017

Adran 65 - Cofrestru trafodiadau tir

81.Mae adran 65 yn darparu’r rheolau sy’n ymwneud â diwygio’r gofrestr teitlau a gedwir gan y Prif Gofrestrydd Tir (“y Cofrestrydd”). Oni bai bod prynwr yr eiddo mewn trafodiad hysbysiadwy yn darparu tystysgrif ACC i’r Prif Gofrestrydd Tir, ni chaiff y Cofrestrydd gofnodi’r trafodiad tir ar ei gofrestr. Darperir tystysgrif ACC i’r prynwr pan ddychwelir ffurflen dreth ar gyfer trafodiad hysbysadwy, yn ddarostyngedig i nifer o eithriadau. Caiff Gweinidogion Cymru wneud rheoliadau ynghylch dyroddi tystysgrifau ACC. Mae’r adran hon hefyd yn galluogi’r Cofrestrydd i ymrwymo i drefniadau gydag ACC i ddarparu gwybodaeth a chyfleusterau a allai alluogi ACC i wirhau y cydymffurfiwyd â gofynion y Ddeddf hon.

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