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

Ymddiriedolaethau rhanberchnogaeth: trafodiadau cynyddu perchentyaeth

358.Mae paragraff 14 yn ymdrin â thrin taliadau caffael ecwiti a wneir gan y prynwr o dan ymddiriedolaeth ranberchnogaeth at ddibenion treth trafodiadau tir. Pan wneir dewis o dan baragraff 12 mewn perthynas â thaliad caffael ecwiti gan y prynwr o dan ymddiriedolaeth ranberchnogaeth, mae’n darparu bod y cynnydd ym muddiant llesiannol y prynwr wedi ei ryddhau rhag treth trafodiadau tir, ar yr amod bod unrhyw dreth sydd i’w chodi mewn cysylltiad â datgan yr ymddiriedolaeth wedi ei thalu. Os na wneir dewis o dan baragraff 12, fodd bynnag, nid yw’r taliad caffael ecwiti, a’r cynnydd cyfatebol ym muddiant llesiannol y prynwr, wedi ei ryddhau rhag treth trafodiadau tir oni bai bod buddiant llesiannol y prynwr yn fwy nag 80% o gyfanswm y buddiant llesiannol yn yr eiddo ar ôl y cynnydd.

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