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

Cymhwyso’r Atodlen

115.Mae’r Atodlen hon yn gymwys pan gaffaelir buddiant trethadwy sydd i’w gwblhau drwy drosglwyddiad, a cheir trafodiad cyn-gwblhau. Os aseinio hawliau mewn perthynas â chontract arall y mae trafodiad cyn-gwblhau, yna ni all fod y “contract gwreiddiol” (fel y’i diffinnir ym mharagraff 2(1)(a)), at ddibenion trafodiadau cyn-gwblhau. Nid yw’r Atodlen hon yn gymwys pan aseinir cytundeb ar gyfer les (paragraff 21, Atodlen 6).

116.O dan yr Atodlen hon, mae cydbrynwyr gwreiddiol ar gyfer unrhyw un contract i gaffael buddiant trethadwy i’w trin fel un prynwr gwreiddiol.

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